Foor 6, No.5 MSKA rey oe & Associates necesh ten co ee APPENDIX Q. FINAL CONFIRMATION To 800 Austria GmbH, hag. Gerhard Posautz (grup auditor) From MSKA & Associates Date April 29, 2019 Subject Work on the standalone special purpose financial information {reporting package) of Frauscher Sensor Technology India Private Limited for year ending December 31, 2018 COMPLIANCE WITH ETHICAL REQUIREMENTS With respect to the Group, comprising of the parent company, its subsidiaries and affiliates, we confirm that for the period covered by the Group Audit and through the date of this confirmation, we have complied with the relevant ethical requirements, including independence requirements, described in your group audit instructions. ‘We confirm that: 1. We have been independent auditors within the meaning of the independence rules referred to above, 2. We are not aware of any circumstances that have threatened, or appeared to threaten, ‘our independence, 3. We will continue to take steps and monitor our services to maintain our continued compliance with relevant ethical requirements, including independence requirements, at least until completion of the group audit, COMPLIANCE WITH AUDIT DOCUMENTATION REQUIREMENTS ‘We confirm that we will complete the administrative process of assembling our documentation prepared for purposes of the audit of the consotidated financial statements by the audit file assembly date and will comply with the documentation retention requirements described in your group aueit instructions. MSKA & Associates Prestige Khoday Towers Level 6, #5 Raj Bhavan Road Beside Capitol Hotel Bangalore-560001 April 29, 2019 Head Office: Floor 3, Enterprise Centre, Nehru Road, Near Domestic Airprt, Vile Parte (), Mumbai 400099, NDIA, Tel: 491 22 3358 9800 Bengaluru | Chennai | Hyderabad | Kolkata | Mumbai | New Delhi-Gurugrem | Pune or. msn