- The document is used for informational purposes only.
- The document is used for non-commercial purposes.
- Any copy of this document 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 document may be the subject of other rights, including other intellectual property rights, which are owned by ZAO Deloitte & Touche CIS and / or Deloitte & Touche Regional Consulting Services Limited or other interested parties and are not licensed to you hereunder.
This document 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 document 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 document and the information contained herein is provided "as is," and neither ZAO Deloitte & Touche CIS nor Deloitte & Touche Regional Consulting Services Limited makes any express or implied representations or warranties regarding this document or the information. Without limiting the foregoing, neither ZAO Deloitte & Touche CIS nor Deloitte & Touche Regional Consulting Services Limited warrant that the document or information will be error-free or will meet any particular criteria of performance or quality.
ZAO Deloitte & Touche CIS and Deloitte & Touche Regional Consulting Services Limited 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 document and information is at your own risk. You assume full responsibility and risk of loss resulting from the use of this document or information. None of ZAO Deloitte & Touche CIS and Deloitte & Touche Regional Consulting Services Limited, or Deloitte Touche Tohmatsu Limited, or any of its 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 document or information.
If any of the foregoing is not fully enforceable for any reason, the remainder shall nonetheless continue to apply. Deloitte Touche Tohmatsu Limited, Deloitte & Touche, ZAO Deloitte & Touche CIS, Deloitte & Touche Regional Consulting Services Limited, Deloitte, Touche, Tohmatsu, the Deloitte Touche Tohmatsu and the Deloitte & Touche logo (and any of the foregoing used in any combination), product names and all page headers, footers and icons are trademarks or registered trademarks of Deloitte Touche Tohmatsu Limited or Deloitte & Touche. All other product names mentioned are the trademarks of their respective owners.
Certain links in the ZAO Deloitte & Touche CIS and Deloitte & Touche Regional Consulting Services Limited Web Site lead to resources maintained by third parties over whom Deloitte CIS has no control. Neither ZAO Deloitte & Touche CIS nor Deloitte & Touche Regional Consulting Services Limited makes any representations or warranties as to the accuracy of, or any other aspect relating to, those resources.