Legal Terms and Notices

Legal Notices: Please read these terms carefully before using this web site. The materials on this web site (the "Site") are provided by Wolters Kluwer Financial Services FRSGlobal as a service to its customers and may be used for informational purposes only, in accordance with the terms hereof. The Wolters Kluwer Financial Services and FRSGlobal names and trademarks are owned by Wolters Kluwer Financial Services FRSGlobal. All other registered or unregistered trademarks and service marks are properties of their respective companies and should be treated as such. Single copies may be downloaded subject to the provisions below. By downloading any materials from or using this Site, you agree to these terms. If you do not agree to them, do not use the site or download any materials from it.

Single Copy License: The materials at this Site are copyrighted and any unauthorized use of any materials at this Site may violate copyright, trademark, and other laws. If available, you may download one copy of the information or software ("Materials") found on Wolters Kluwer Financial Services FRSGlobal sites on a single computer for your personal, non-commercial internal use only, unless specifically licensed to do otherwise by Wolters Kluwer Financial Services FRSGlobal in writing or as allowed by any license terms which accompany or are provided with individual Materials. This is a limited license, not a transfer of title, and is subject to the following restrictions: You may not: (a) modify the Materials or use them for any commercial purpose, or any public display, performance, sale or rental; (b) decompile, reverse engineer, or disassemble software Materials except and only to the extent permitted by applicable law; (c) remove any copyright or other proprietary notices from the Materials; or (d) transfer the Materials to another person. You agree to prevent any unauthorized copying of the Materials.

Termination of this License:Wolters Kluwer Financial Services FRSGlobal may terminate this license at any time if you are in breach of the terms of this Agreement. Upon termination, you will immediately destroy the Materials.

Ownership of Materials: Materials are copyrighted and are protected by worldwide copyright laws and treaty provisions. They may not be copied, reproduced, modified, published, uploaded, posted, transmitted, or distributed in any way, without Wolters Kluwer Financial Services FRSGlobal' prior written permission. Except as expressly provided herein, Wolters Kluwer Financial Services FRSGlobal and its suppliers and subsidiaries do not grant any express or implied right to you under any patents, copyrights, trademarks, or trade secret information. Other rights may be granted to you by Wolters Kluwer Financial Services FRSGlobal in writing or incorporated elsewhere in the Materials.

DISCLAIMER AND LIMITATION OF LIABILITY:These materials are provided "as is" without any express or implied warranty of any kind including warranties of merchantability, noninfringement of intellectual property, or fitness for any particular purpose. In no event shall Wolters Kluwer Financial Services FRSGlobal or its suppliers or subsidiaries be liable for any damages whatsoever (including, without limitation, damages for loss of profits, business interruption, or loss of information) arising out of the use of or inability to use the materials, even if Wolters Kluwer Financial Services FRSGlobal has been advised of the possibility of such damages. You have sole responsibility for adequate protection and backup of data and/or equipment used in connection with the web-site and will not make a claim against Wolters Kluwer Financial Services FRSGlobal for lost data, re-run time, inaccurate output, work delays or lost profits resulting from the use of the materials. You agree to hold Wolters Kluwer Financial Services FRSGlobal harmless from, and you covenant not to sue Wolters Kluwer Financial Services FRSGlobal for any claims based on using the web site or any materials therein. Because some jurisdictions prohibit the exclusion or limitation of liability for consequential or incidental damages, the above limitation may not apply to you. Wolters Kluwer Financial Services FRSGlobal and its suppliers and subsidiaries further do not warrant the accuracy or completeness of the information, text, graphics, links or other items contained within these materials. Wolters Kluwer Financial Services FRSGlobal may make changes to these materials, or to the products described therein, at any time without notice. Wolters Kluwer Financial Services FRSGlobal makes no commitment to update the Materials.

Partners and Alliances Disclaimer: Nothing in this Site shall be construed so as to constitute any named entity as a legal partner or joint venture, or agent of any other named entity, or to require or entitle any entity to share profits or gains or ownership interests in or from any property or activities.

Privacy Statement and Visitor Responsibilities:Wolters Kluwer Financial Services FRSGlobal will never disclose any personally identifying information to any third party. We will use your information to provide you with responses to inquiries, or subscriptions. We also may share your information with Wolters Kluwer Financial Services FRSGlobal entities located in other countries in order to satisfy your business needs. To help us improve your experience, Wolters Kluwer Financial Services FRSGlobal might also track your use of our Site. As a visitor to the Site, there are certain codes of conduct and expectations we have set. Any material, information or other communication you transmit or post through this Site, aside from personally identifying information, will be considered non-confidential and non-proprietary ("Communications"). Wolters Kluwer Financial Services FRSGlobal will have no obligations with respect to the Communications. Wolters Kluwer Financial Services FRSGlobal and its designees will be free to copy, disclose, distribute, incorporate and otherwise use the Communications and all data, images, sounds, text, and other things embodied therein for any and all commercial or non-commercial purposes. You are prohibited from posting or transmitting to or from this Site any unlawful, threatening, libellous, defamatory, obscene, pornographic, or other material that would violate any law.

Links to Third-Party Materials:The links provided to Third Party sites will allow you to leave Wolters Kluwer Financial Services FRSGlobal´ Site. The linked sites are not under the control of Wolters Kluwer Financial Services FRSGlobal and Wolters Kluwer Financial Services FRSGlobal is not responsible for the contents or accuracy of any linked site or any link contained in a linked site, or any changes or updates to such sites. Wolters Kluwer Financial Services FRSGlobal is providing these links only as a convenience, and the inclusion of any link does not imply endorsement by Wolters Kluwer Financial Services FRSGlobal of such site. Wolters Kluwer Financial Services FRSGlobal reserves the right to terminate any link or linking program at any time. Wolters Kluwer Financial Services FRSGlobal does not endorse companies or products to which it links and reserves the right to note as such on its web pages. If you decide to access any of the third party sites linked to this Site, you do this entirely at your own risk. Third Party Links to this Site: You may not create a web site that links to this site without Wolters Kluwer Financial Services FRSGlobal´ prior written consent.

Applicable Laws: This Site is controlled by Wolters Kluwer Financial Services FRSGlobal from its offices within Brussels-Belgium. Wolters Kluwer Financial Services FRSGlobal makes no representation that Materials in the Site are appropriate or available for use in other locations, and access to them from territories where their content is illegal is prohibited. Those who choose to access this Site from other locations do so on their own initiative and are responsible for compliance with applicable local laws.

Third Party Trademarks: All product names, company names and trademarks mentioned on the site remain the property of their respective owners. Microsoft, Windows, Windows NT, Office, Money, and/or other Microsoft products referenced herein are either trademarks or registered trademarks of Microsoft. Other product or company names mentioned herein may be the trademarks of their respective owners.