Attached files
| file | filename |
|---|---|
| EX-32 - 906 CERTIFICATIONS - BALL Corp | ex32.htm |
| EX-31 - 302 CERTIFICATIONS - BALL Corp | ex31.htm |
| EX-12 - COMPUTATION OF RATIO OF EARNINGS - BALL Corp | ex12.htm |
| EX-23 - CONSENT OF ACCOUNTING FIRM - BALL Corp | ex23.htm |
| EX-21 - SUBSIDIARY LIST - BALL Corp | ex21.htm |
| EX-24 - LIMITED POWER OF ATTORNEY - BALL Corp | ex24.htm |
| EX-3.II - BALL CORPORATION BYLAWS - BALL Corp | ex3_ii.htm |
| EX-10.13 - AMENDED AND RESTATED SEVERANCE AGMT - BALL Corp | ex10_13.htm |
| 10-K - BALL CORPORATION MAIN 10-K DOCUMENT - BALL Corp | f10-k_main.htm |
| EX-99.2 - SAFE HARBOR STATEMENT - BALL Corp | ex99_2.htm |
Exhibit
18.3
Board of
Directors
Ball
Corporation
10 Longs
Peak Drive
Broomfield,
Colorado 80021
Dear
Directors:
We are
providing this letter to you for inclusion as an exhibit to your Form 10-K
filing pursuant to Item 601 of Regulation S-K.
We have
audited the consolidated financial statements included in the Company’s Annual
Report on Form 10-K for the year ended December 31, 2009 and issued our report
thereon dated February 25, 2010. Note 12 to the financial statements describes a
change in accounting principle related to changing the timing of the annual
goodwill impairment test from January 1 to the first day of the fourth quarter.
It should be understood that the preferability of one acceptable method of
accounting over another for a change in dates of the annual goodwill impairment
test has not been addressed in any authoritative accounting literature, and in
expressing our concurrence below we have relied on management’s determination
that this change in accounting principle is preferable. Based on our reading of
management’s stated reasons and justification for this change in accounting
principle in the Form 10-K, and our discussions with management as to their
judgment about the relevant business planning factors relating to the change, we
concur with management that such change represents, in the Company’s
circumstances, the adoption of a preferable accounting principle in conformity
with Accounting Standards Codification 250, Accounting Changes and Error
Corrections.
Very
truly yours,
/s/PricewaterhouseCoopers
LLP
PricewaterhouseCoopers
LLP
February 25,
2010
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