Terms of Use
Deloitte & Touche, Ireland, hereby authorizes you to view, copy, print, and distribute its copyrighted material in this site subject to the following conditions:
1. The materials are used for informational purposes only.
2. The materials are used for non-commercial purposes.
3. Any copy of this material or portion thereof must include this copyright notice in its entirety.
Note that any program, publication, design, product, process, software, technology, information, know-how, or idea described in this material may be the subject of other rights, including other intellectual property rights, which are owned by Deloitte & Touche, Ireland or one of its national practices or other interested parties and are not licensed to you hereunder.
This material is intended to provide general information on a particular subject or subjects and is not an exhaustive treatment of such subject(s). Accordingly, the information in this material is not intended to constitute accounting, tax, legal, investment, consulting or other professional advice or services. Before making any decision or taking any action that might affect your personal finances or business, you should consult a qualified professional adviser.
This material and the information contained herein is provided "as is," and Deloitte & Touche, Ireland makes no express or implied representations or warranties regarding this material or the information. Without limiting the foregoing, Deloitte & Touche, Ireland does not warrant that the document or information will be error-free or will meet any particular criteria of performance or quality. Deloitte & Touche, Ireland expressly disclaims all implied warranties, including, without limitation, warranties of merchantability, title, fitness for a particular purpose, noninfringement, compatibility, security, and accuracy.
Your use of this material and information is at your own risk. You assume full responsibility and risk of loss resulting from the use of this material or information. None of Deloitte Touche Tohmatsu Limited, or any of its national practices or affiliates, or any partners, principals, stockholders, or employees of any thereof, will be liable for any special, indirect, incidental, consequential, or punitive damages or any other damages whatsoever, whether in an action of contract, statute, tort (including, without limitation, negligence), or otherwise, relating to the use of this material or information.
If any of the foregoing is not fully enforceable for any reason, the remainder shall nonetheless continue to apply. "Deloitte", "Deloitte & Touche", "Deloitte Touche Tohmatsu", the Deloitte logo, the Deloitte Touche Tohmatsu logo and certain product names mentioned in this web site are trademarks or registered trademarks of Deloitte Touche Tohmatsu. All other product names mentioned in this web site are the trademarks or registered trademarks of their respective owners and are mentioned for identification purposes only.
Certain links in the Deloitte Touche Tohmatsu Limited WebServer lead to resources maintained by third parties over whom Deloitte Touche Tohmatsu Limited has no control. Deloitte Touche Tohmatsu Limited makes no representations or warranties as to the accuracy of, or any other aspect relating to, those resources.