Bed, Bath and Beyond 2012 Annual Report Download - page 40

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Our management is responsible for establishing and maintaining adequate internal control over financial reporting (as
defined in Rule 13a-15(f) under the Securities Exchange Act of 1934, as amended). Our management assessed the effectiveness
of our internal control over financial reporting as of March 2, 2013. In making this assessment, our management used the
criteria set forth by the Committee of Sponsoring Organizations of the Treadway Commission (‘‘COSO’’) in Internal Control-
Integrated Framework.
Pursuant to the Securities and Exchange Commission’s guidance, a recently acquired business may be omitted from the scope
of the assessment of the effectiveness of internal control over financial reporting in the year of acquisition, and therefore the
recently acquired businesses, as described in Note 2 to the consolidated financial statements, have been excluded. Included in
the consolidated financial statements, as of and for the fiscal year ended March 2, 2013, are total assets of the acquired
businesses of approximately $839.1 million (of which $533.1 million represented goodwill and intangible assets included
within the scope of the assessment) and total net sales of the acquired businesses of approximately $840.4 million.
Our management has concluded that, as of March 2, 2013, our internal control over financial reporting is effective based on
these criteria.
April 30, 2013
MANAGEMENT’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING
BED BATH & BEYOND 2012 ANNUAL REPORT
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