Garmin 2010 Annual Report Download - page 135

EXHIBIT 31.2
CERTIFICATION
I, Kevin Rauckman, certify that:
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 egistats othe etifig offie ad I ae esposile fo estalishig ad aitaiig dislosue
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:
(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;
( ealuated the effetieess of the egistats dislosue otols ad poedues ad pesented 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 dislosed i this epot a hage i the egistats iteal control over financial reporting that
oued duig the egistats ost eet fisal uate the egistats fouth fisal uate i the ase of
an annual report) that has materially affected, or is reasonably likely to materially affect, the registats
internal control over financial reporting; and
5. The egistats othe etifig offie ad I hae dislosed, ased o ou ost eet ealuatio of
iteal otol oe fiaial epotig, to the egistats auditos ad the audit oittee of the
egistats oad of dietos o pesos pefoig the euialet futios:
(a) all significant deficiencies and material weaknesses in the design or operation of internal control over
financial reporting which are reasonably likely to advesel affet the egistats ailit to eod, poess,
summarize and report financial information; and
(b) any fraud, whether or not material, that involves management or other employees who have a significant
ole i the egistats iteal otol over financial reporting.
Date: February 23, 2011 By /s/ Kevin Rauckman
Kevin Rauckman
Chief Financial Officer