0001299933-07-001008 Sample Contracts

SUPPLEMENT TO SHARE PURCHASE AGREEMENT DATED 22 DECEMBER 2006
Share Purchase Agreement • February 20th, 2007 • Polaris Industries Inc/Mn • Miscellaneous transportation equipment

This Supplement (the “Supplement”) to the Share Purchase Agreement dated 22 December 2006 entered into among Polaris Industries Inc., Polaris Austria GmbH, Cross Industries AG, and Cross Automotiv GmbH, formerly Eternit Holding GmbH, (the “Share Purchase Agreement”) has been entered into as of 15 February 2007 by and between the signatories of the Share Purchase Agreement in order to adjust the split-up of the Purchased Shares and to regulate the implementation of Closing I. This Supplement constitutes a notice regarding Closing I in accordance with Clause 2.1 of the to the Share Purchase Agreement:

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