Capítulo 4 : El circuito integrado
4.15 Etapas para la fabricación de un dispositivo
ORS’
REPORT
Auditors’ report
To the Annual General Meeting of Outotec Oyj
We have audited the accounting records, the fi nancial statements, the report of the Board of Directors, and the administration of Outotec Oyj for the year ended on December 31, 2008. The fi nancial statements comprise the consolidated balance sheet, income statement, cash fl ow statement, statement of changes in equity and notes to the consolidated fi nancial statements, as well as the parent company’s balance sheet, income statement, cash fl ow statement and notes to the fi nancial statements.
The responsibility of the Board of Directors and the President and CEO
The Board of Directors and the President and CEO are responsible for the preparation of the fi nancial statements and the report of the Board of Directors and for the fair presentation of the consolidated fi nancial statements in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU, as well as for the fair presentation of the parent company’s fi nancial statements and the report of the Board of Directors in accordance with laws and regulations governing the preparation of the fi nancial statements and the report of the Board of Directors in Finland. The Board of Directors is responsible for the appropriate arrangement of the control of the company’s accounts and fi nances, and the President and CEO shall see to it that the accounts of the company are in compliance with the law and that its fi nancial affairs have been arranged in a reliable manner.
Auditors’ responsibility
Our responsibility is to perform an audit in accordance with good auditing practice in Finland, and to express an opinion on the parent company’s fi nancial statements, on the consolidated fi nancial statements and on the report of the Board of Directors based on our audit. Good auditing practice requires that we comply with professional ethical requirements and plan and perform the audit to obtain reasonable assurance whether the fi nancial state- ments and the report of the Board of Directors are free from material misstatement and whether the members of the Board of Directors of the parent company and the President and CEO have complied with the Limited Liability Companies Act.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the fi nancial statements and the report of the Board of Directors. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the fi nancial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal controls relevant to the entity’s preparation and fair presentation of the fi nancial statements in order to design audit procedures that are appropri- ate in the circumstances. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the fi nancial statements and the report of the Board of Directors.
The audit has been performed in accordance with good auditing practice in Finland. We believe that the audit evidence we have obtained is suffi cient and appropriate to provide a basis for our audit opinion.
Opinion on the consolidated fi nancial statements
In our opinion, the consolidated fi nancial statements give a true and fair view of the fi nancial position, fi nancial performance, and cash fl ows of the group in accordance with International Financial Reporting Standards (IFRS) as adopted by the EU.
Opinion on the company’s fi nancial statements and the report of the Board of Directors
In our opinion, the fi nancial statements and the report of the Board of Directors give a true and fair view of both the consolidated and the parent company’s fi nancial performance and fi nancial position in accordance with the laws and regulations governing the preparation of the fi nancial statements and the report of the Board of Directors in Finland. The information in the report of the Board of Directors is consistent with the information in the fi nancial statements.
Espoo, February 17, 2009 KPMG OY AB
Mauri Palvi
98
Financial Statements 2008RISTO VIRRANKOSKI
B.Sc. (Econ.)
b. 1946, Finnish citizen
Chairman of the Board of Directors Board member since 2006, re-elected March 18, 2008
Chairman of the Board of Directors of Patria Oyj
Deputy CEO of Outokumpu Oyj 2001-2004
Independent of the company and owner Owns 1,000 Outotec shares
KARRI KAITUE
LL.Lic.
b. 1964, Finnish citizen
Vice Chairman of the Board of Directors Board member since 2006,
re-elected March 18, 2008 Deputy CEO of Outokumpu Oyj and Vice Chairman of the Outokumpu Group Executive Committee
Vice Chairman of the Board of Directors of Okmetic Oyj
Member of the Board of Directors of Cargotec Corporation
Deputy Board Member of East Offi ce of Finnish Industries Oy
Independent of the company and owner Owns no Outotec shares
Outotec Oyj
99
BO
ARD OF DIREC
TORS
CARL-GUSTAF BERGSTRÖM M.Sc. (Econ.) b. 1945, Finnish citizen Board member since 2006, re-elected March 18, 2008 Member of the Audit CommitteeMember of the Board of Directors of Dacke PMC Holding AB, Förlags AB Sydvästkusten and Gunnebo Industrier AB
President and CEO of Cargotec Corporation 2002-2006
Independent of the company and owner Owns 1,000 Outotec shares
HANNU LINNOINEN
M.Sc. (Econ.), LL.M. b. 1957, Finnish citizen Board member since 2006, re-elected March 18, 2008 Chairman of the Audit Committee Senior Executive Vice President and Chief Financial Offi cer of SRV Group Plc Chairman of the Board of Directors of Greenstream Network Oyj
Member of the Board of Directors of Insurance Company Garantia
Independent of the company and owner Owns 4,100 Outotec shares
ANSSI SOILA
M.Sc. (Eng.), B.Sc. (Econ.) b. 1949, Finnish citizen Board member since 2006, re-elected March 18, 2008 Member of the Board of Directors of Attendo Holding AB, DNA Ltd, Normet Group Ltd, Lindström Oy, Outokumpu Oyj and Å&R Carton AB Chief Executive Offi cer of Kone Oyj 1994-1999
Independent of the company and owner Owns 3,200 Outotec shares
100
Financial Statements 2008TAPANI JÄRVINEN
M.Sc. (Eng.), Lic.Sc. (Tech.) b. 1946, Finnish citizen President and CEO since 2003 Chairman of the Executive and Management Committees Employed by Outotec since 2003 Employed by Outokumpu Oyj 1985–2003 Owns 1,300 Outotec shares
Member of the Board of Directors of Okmetic Oyj, Normet Oy, Association of Finnish Steel and Metal Producers, Dragon Mining NL (Australia) and Interna- tional Copper Association
Chairman of the Board of Finnish-Latin American Trade Association
SEPPO RANTAKARI
B.Sc. (Eng.)
b. 1944, Finnish citizen
Deputy CEO and Member of the Executive Committee until March 1, 2009
Employed by Outotec since 1970 Owns 1,200 Outotec shares
KARI KNUUTILA
Ph.D. (Tech.)
b. 1958, Finnish citizen Chief Technology Offi cer
Member of the Management Committee Employed by Outotec since 1986
KALLE HÄRKKI
Ph.D. (Tech.)
b. 1969, Finnish citizen
Senior Vice President – Services business since November 1, 2008
Member of the Management Committee President of Outotec Research Oy 2005-2008
Employed by Outotec since 1998
ARI JOKILAAKSO
Ph.D. (Tech.)
b. 1961, Finnish citizen
Senior Vice President – Human Resources Member of the Management Committee Employed by Outotec since 1998
MARKKU JORTIKKA
M.Sc. (Eng.)
b. 1947, Finnish citizen
President – Base Metals division Member of the Executive Committee Employed by Outotec since 1974 Owns no Outotec shares
Outotec Oyj
101
VESA-PEKKA TAKALA
M.Sc. (Econ.)
b. 1966, Finnish citizen Chief Financial Offi cer
CEO’s substitute as of March 1, 2009 Member of the Executive Committee Employed by Outotec since 2006 Employed by Outokumpu Oyj 1990-2006 Owns no Outotec shares
JARI ROSENDAL
M.Sc. (Eng.)
b. 1965, Finnish citizen
President – Minerals Processing division Member of the Executive Committee Employed by Outotec since 1989 Owns 1,000 Outotec shares
MARTTI HAARIO
M.Sc. (Chem.) b. 1954, Finnish citizen
Senior Vice President – Marketing Development
Member of the Management Committee
Employed by Outotec since 1988
PETER WEBER
Ph.D. (Tech.)
b. 1963, German citizen
President – Metals Processing division Member of the Executive Committee Employed by Outotec since 1992 Owns 300 Outotec shares
OUTI LAMPELA
M.Sc. (Eng.)
b. 1949, Finnish citizen
Senior Vice President – Corporate Control
Member of the Management Committee
Employed by Outotec since 2006 Employed by Outokumpu Oyj 1975-2005
HARRY LINNARINNE
Ph.D. (Tech.), M.Sc. (Econ.) b. 1965, Finnish citizen
Senior Vice President - Business Development
Member of the Management Committee Employed by Outotec since 2007