Garmin 2009 Annual Report Download - page 126

EXHIBIT31.2

CERTIFICATION

I,KevinRauckman,certifythat:
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1.IhavereviewedthisreportonForm10‐KofGarminLtd.;

2.Basedonmyknowledge,thisreportdoesnotcontainanyuntruestatementofamaterialfactoromitto
stateamaterialfactnecessarytomakethestatementsmade,inlightofthecircumstancesunderwhichsuch
statementsweremade,notmisleadingwithrespecttotheperiodcoveredbythisreport;

3.Basedonmyknowledge,thefinancialstatements,andotherfinancialinformationincludedinthisreport,
fairlypresentinallmaterialrespectsthefinancialcondition,resultsofoperationsandcashflowsofthe
registrantasof,andfor,theperiodspresentedinthisreport;

4.Theregistrant’sothercertifyingofficerandIareresponsibleforestablishingandmaintainingdisclosure
controlsandprocedures(asdefinedinExchangeActRules13a‐15(e)and15d‐15(e))andinternalcontrolover
financialreporting(asdefinedinExchangeActRules13a‐15(f)and15d‐15(f))fortheregistrantandhave:
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a)designedsuchdisclosurecontrolsandprocedures,orcausedsuchdisclosurecontrolsandprocedurestobe
designedunderoursupervision,toensurethatmaterialinformationrelatingtotheregistrant,includingits
consolidatedsubsidiaries,ismadeknowntousbyotherswithinthoseentitiesparticularlyduringtheperiodin
whichthisreportisbeingprepared;

b)designedsuchinternalcontroloverfinancialreporting,orcausedsuchinternalcontroloverfinancial
reportingtobedesignedunderoursupervision,toprovidereasonableassuranceregardingthereliabilityof
financialreportingandthepreparationoffinancialstatementsforexternalpurposesinaccordancewith
generallyacceptedaccountingprinciples;

c)evaluatedtheeffectivenessoftheregistrant’sdisclosurecontrolsandproceduresandpresentedinthis
reportourconclusionsabouttheeffectivenessofthedisclosurecontrolsandprocedures,asoftheendofthe
periodcoveredbythisreportbasedonsuchevaluation;and

d)disclosedinthisreportanychangeintheregistrant’sinternalcontroloverfinancialreportingthatoccurred
duringtheregistrant’smostrecentfiscalquarter(theregistrant’sfourthfiscalquarterinthecaseofanannual
report)thathasmateriallyaffected,orisreasonablylikelytomateriallyaffect,theregistrant’sinternalcontrol
overfinancialreporting;
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5.Theregistrant’sothercertifyingofficerandIhavedisclosed,basedonourmostrecentevaluationof
internalcontroloverfinancialreporting,totheregistrant’sauditorsandtheauditcommitteeofregistrant’s
boardofdirectors(orpersonsperformingtheequivalentfunctions):

a)allsignificantdeficienciesandmaterialweaknessesinthedesignoroperationofinternalcontrolover
financialreportingwhicharereasonablylikelytoadverselyaffecttheregistrant’sabilitytorecord,process,
summarizeandreportfinancialinformation;and
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b)anyfraud,whetherornotmaterial,thatinvolvesmanagementorotheremployeeswhohaveasignificant
roleintheregistrant’sinternalcontroloverfinancialreporting.


Date:February24,2010   By/s/KevinRauckman
KevinRauckman
ChiefFinancialOfficer