By using this Website, you are agreeing to these Terms. If you do not agree to these Terms, then you are not allowed to use this Website and should immediately terminate such usage.
This Website is provided by Deloitte & Touche LLP (hereinafter referred to as “we”, “us” or “our”).
In addition to this Website, there are individual global, country, regional, or practice-specific web pages of deloitte.com that are designated as such in the upper left hand corner. These separate global, country, regional, and practice specific web pages are provided by Deloitte Touche Tohmatsu Limited (“DTTL”), or another member firm of DTTL besides us, or one of our or their related entities (all the foregoing, along with us, being hereinafter referred to as the “Deloitte Network”).
Unless otherwise indicated, the content on this Website is provided by us or another member of the Deloitte Network.
Unless otherwise indicated on the content, you are authorized to view, copy, print, and distribute (but not modify) the content on this Website; provided that (i) such use is for informational, noncommercial purposes only, and (ii) any copy of the content that you make must include the copyright notice or other attribution, if any, associated with the content.
You are not authorized to copy or use any software, proprietary processes, or technology embodied in this Website.
Except as expressly provided herein, you shall not use the names “Deloitte”, “Touche”, “Tohmatsu”, “Deloitte Touche Tohmatsu”, “Deloitte & Touche”, the Deloitte logo, the Deloitte Touche Tohmatsu logo, or other registered or unregistered trademarks of the Deloitte Network that appear on this Website.
Disclaimer and limitation of liability
THIS WEBSITE CONTAINS GENERAL INFORMATION ONLY, AND WE ARE NOT, BY MEANS OF THIS WEBSITE OR ANY PART THEREOF, RENDERING PROFESSIONAL ADVICE OR SERVICES. BEFORE MAKING ANY DECISION OR TAKING ANY ACTION THAT MIGHT AFFECT YOUR FINANCES OR BUSINESS, YOU SHOULD CONSULT A QUALIFIED PROFESSIONAL ADVISOR.
THIS WEBSITE IS PROVIDED AS IS, AND WE MAKE NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES REGARDING IT. WITHOUT LIMITING THE FOREGOING, WE DO NOT WARRANT THAT THIS WEBSITE WILL BE ERROR-FREE OR WILL MEET ANY PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY. WE EXPRESSLY DISCLAIM ALL IMPLIED WARRANTIES, INCLUDING, WITHOUT LIMITATION, WARRANTIES OF MERCHANTABILITY, TITLE, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, COMPATIBILITY, SECURITY, AND ACCURACY.
YOUR USE OF THIS WEBSITE IS AT YOUR OWN RISK AND YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM YOUR USAGE. WE WILL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, SPECIAL 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 WEBSITE.
CERTAIN LINKS ON THIS WEBSITE LEAD TO RESOURCES MAINTAINED BY THIRD PARTIES OVER WHOM WE HAVE NO CONTROL, INCLUDING PAGES ON DELOITTE.COM AND OTHER WEBSITES MAINTAINED BY OTHER MEMBERS OF THE DELOITTE NETWORK. WITHOUT LIMITING ANY OF THE FOREGOING, WE MAKE NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES WHATSOEVER REGARDING SUCH RESOURCES AND WEBSITES.
THE ABOVE DISCLAIMERS AND LIMITATIONS OF LIABILITY SHALL BE APPLICABLE NOT ONLY TO US BUT ALSO TO EACH OTHER MEMBER OF THE DELOITTE NETWORK.