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The Form 20-F/A is being filed by ABB Ltd (‘‘ABB’’) as Amendment No. 1 to its Annual Report on Form 20-F filed on April 9, 2004 (the ‘‘Original Form 20-F’’). The purpose of the Amendment No. 1 is to reflect restatements of ABB’s consolidated financial statements as of December 31, 2003 and 2002 and for each of the years in the three-year period ended December 31, 2003, and to restate certain financial data of ABB as of December 31, 2001, 2000 and 1999 and for each of the years in the two-year period ended December 31, 2000. These changes are intended to correct the effect of earnings overstatements by ABB’s medium-voltage business in Italy on its previously reported financial statement results. The Amendment No. 1 amends and restates the following Items of ABB’s Original Form 20-F: · ‘‘Item 3—Key Information’’ · ‘‘Item 4—Information on the Company’’ · ‘‘Item 5—Operating and Financial Review and Prospects’’ · ‘‘Item 8—Financial Information’’ · ‘‘Item 15—Controls and Procedures’’ · ‘‘Item 18—Financial Statements’’ · ‘‘Item 19—Exhibits’’. File size: 549 kB