EX-12.2 6 exhibit12x2.htm EXHIBIT 12.2 exhibit12x2
 
 
 
Exhibit 12.2
CERTIFICATION
I, Timo Ihamuotila, certify that:
1. I
 
have reviewed this Annual Report on Form 20-F of ABB 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
Company as of, and for, the periods
 
presented in this report;
4. The
 
Company’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 Company 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
Company, 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 Company’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 Company’s
 
internal control over financial reporting that
occurred during the period covered by the annual
 
report that has materially affected, or is
reasonably likely to materially affect, the
 
Company’s internal control over
 
financial reporting; and
5. The
 
Company’s other certifying
 
officer and I have disclosed, based on our most recent
 
evaluation of
internal control over financial reporting, to the Company
 
’s auditors and the audit commit
 
tee of the
Company’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 Company’s
 
ability to
record, process, summarize and report financial information; and
b. Any
 
fraud, whether or not material, that involves management
 
or other employees who have a
significant role in the Company’s
 
internal control over financial reporting.
Dated: February 25, 2021
By:
/s/ T
IMO
I
HAMUOTILA
Timo Ihamuotila
Chief Financial Officer
(principal financial officer)