[] [8 July 2014 China Yuchai International Limited 16 Raffles Quay #39-01A Hong Leong Building Singapore 048581 Dear Sirs Re: China Yuchai International Limited (the “Company”) For the purposes of giving this opinion, we have examined copies of the Registration Statement and the Plan. We have also reviewed the memorandum of association and the bye-laws of the Company, each certified by] [Consent of Independent Registered Public Accountant Firm July 8, 2014 EX-23.2 3 d753676dex232.htm EX-23.2] [CHINA YUCHAI INTERNATIONAL LIMITED EQUITY INCENTIVE PLAN SECTION 1 INTRODUCTION 1.1 ESTABLISHMENT China Yuchai International Limited, an exempted company incorporated in Bermuda (“CYI” and, together with the Subsidiaries (as defined in Section 2.1(r) below) known as the “Group”), hereby establishes the China Yuchai International Limited Equity Incentive Plan (the “Plan”) for certain Employees (as defined in Section 2.1(j) below) of]