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Concordia Bus Finland OY Ab, et al. – ‘F-4’ on 5/28/04 – EX-23.2

On:  Friday, 5/28/04, at 2:12pm ET   ·   Accession #:  1047469-4-18896   ·   File #s:  333-115996, -01, -02, -03, -04, -05, -06, -07, -08, -09, -10, -11

Previous ‘F-4’:  None   ·   Next:  ‘F-4/A’ on 7/9/04   ·   Latest:  ‘F-4/A’ on 8/12/04

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  As Of                Filer                Filing    For·On·As Docs:Size              Issuer               Agent

 5/28/04  Concordia Bus Finland OY Ab       F-4                   44:4.0M                                   Merrill Corp/New/FA
          Swebus Fastigheter AB
          Swebus Express AB
          Swebus Busco AB
          Swebus AB
          Malmfaltens Omnibus AB
          Interbus AB
          Enkoping-Balsta Fastighetsbolag AB
          Alpus AB
          Concordia Bus Nordic AB
          Concordia Bus Nordic Holding AB
          Ingenior M.O. Schoyens Bilcentraler AS

Registration Statement of a Foreign Private Issuer for Securities Issued in a Business-Combination Transaction   —   Form F-4
Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: F-4         Registration Statement of a Foreign Private Issuer  HTML   1.64M 
                          for Securities Issued in a                             
                          Business-Combination Transaction                       
 2: EX-3.1      Articles of Incorporation/Organization or By-Laws   HTML     31K 
11: EX-3.10     Articles of Incorporation/Organization or By-Laws   HTML     31K 
12: EX-3.11     Articles of Incorporation/Organization or By-Laws   HTML     31K 
13: EX-3.12     Articles of Incorporation/Organization or By-Laws   HTML     31K 
 3: EX-3.2      Articles of Incorporation/Organization or By-Laws   HTML     26K 
 4: EX-3.3      Articles of Incorporation/Organization or By-Laws   HTML     31K 
 5: EX-3.4      Articles of Incorporation/Organization or By-Laws   HTML     33K 
 6: EX-3.5      Articles of Incorporation/Organization or By-Laws   HTML     32K 
 7: EX-3.6      Articles of Incorporation/Organization or By-Laws   HTML     30K 
 8: EX-3.7      Articles of Incorporation/Organization or By-Laws   HTML     29K 
 9: EX-3.8      Articles of Incorporation/Organization or By-Laws   HTML     27K 
10: EX-3.9      Articles of Incorporation/Organization or By-Laws   HTML     30K 
14: EX-4.1      Instrument Defining the Rights of Security Holders  HTML    595K 
15: EX-4.3      Instrument Defining the Rights of Security Holders  HTML    151K 
16: EX-5.1      Opinion re: Legality                                HTML     23K 
17: EX-5.2      Opinion re: Legality                                HTML     28K 
18: EX-10.1     Material Contract                                   HTML    140K 
27: EX-10.10    Material Contract                                   HTML     53K 
28: EX-10.11    Material Contract                                   HTML     51K 
29: EX-10.12    Material Contract                                   HTML     46K 
30: EX-10.13    Material Contract                                   HTML     55K 
31: EX-10.14    Material Contract                                   HTML     58K 
32: EX-10.15    Material Contract                                   HTML     58K 
33: EX-10.16    Material Contract                                   HTML     55K 
34: EX-10.17    Material Contract                                   HTML     50K 
35: EX-10.18    Material Contract                                   HTML     49K 
36: EX-10.19    Material Contract                                   HTML     54K 
19: EX-10.2     Material Contract                                   HTML     63K 
37: EX-10.20    Material Contract                                   HTML    104K 
20: EX-10.3     Material Contract                                   HTML     33K 
21: EX-10.4     Material Contract                                   HTML     24K 
22: EX-10.5     Material Contract                                   HTML     63K 
23: EX-10.6     Material Contract                                   HTML     61K 
24: EX-10.7     Material Contract                                   HTML     63K 
25: EX-10.8     Material Contract                                   HTML     60K 
26: EX-10.9     Material Contract                                   HTML     63K 
38: EX-11.1     Statement re: Computation of Earnings Per Share     HTML     27K 
39: EX-21.1     Subsidiaries of the Registrant                      HTML     23K 
40: EX-23.1     Consent of Experts or Counsel                       HTML     18K 
41: EX-23.2     Consent of Experts or Counsel                       HTML     18K 
42: EX-23.3     Consent of Experts or Counsel                       HTML     18K 
43: EX-25.1     Statement re: Eligibility of Trustee                HTML    182K 
44: EX-99.1     Miscellaneous Exhibit                               HTML     51K 


EX-23.2   —   Consent of Experts or Counsel
Exhibit Table of Contents

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11st Page   -   Filing Submission
"Exhibit 23.2
"Independent Auditors' Consent
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Exhibit 23.2


INDEPENDENT AUDITORS' CONSENT

        We consent to the use in this Registration Statement of Concordia Bus Nordic AB (publ) on Form F-4 of our report dated May 24, 2004, relating to the financial statements of Swebus AB as of February 28, 2003 and February 29, 2004 and for each of the three years in the period ended February 29, 2004 (which report expresses and unqualified opinion and includes an explanatory paragraph relating to the differences between accounting principles generally accepted in Sweden and accounting principles generally accepted in the United States of America and the effect that the application of the latter would have on the determination of net loss and shareholder's equity), appearing in the Prospectus, which is part of this Registration Statement.

        We also consent to the reference to us under the headings "Experts" in such Prospectus.

Deloitte & Touche AB
Stockholm, Sweden
May 24, 2004




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INDEPENDENT AUDITORS' CONSENT

Dates Referenced Herein

This ‘F-4’ Filing    Date    Other Filings
Filed on:5/28/04None on these Dates
5/24/04
2/29/04
2/28/03
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Filing Submission 0001047469-04-018896   –   Alternative Formats (Word / Rich Text, HTML, Plain Text, et al.)

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