Welcome First and most importantly, we are delighted you're visiting our IAS Plus website, and we hope you find the content informative and useful. For your own benefit and ours, there are some important things you should be aware of. By using this website, you agree to abide by these terms: Security Deloitte Touche Tohmatsu has in place generally accepted standards of technological security for the purpose of protecting information provided by visitors from misuse, loss, or corruption. Only authorized personnel have access to personally identifiable information submitted through the Web site. Such employees are required to maintain the confidentiality of this sensitive data. The policy also applies to any and all agents, affiliates, and related entities of Deloitte Touche Tohmatsu that may receive such information from Deloitte Touche Tohmatsu. All visitors, however, should be aware that our Web site may contain links to other sites that are not governed by this or any other privacy statement. Legal Copyright Notice © Deloitte Touche Tohmatsu 2009. Deloitte Touche Tohmatsu hereby authorizes you to view, copy, print, and distribute the materials on this Web site subject to the following conditions: The materials are used for informational purposes only. The materials are used for noncommercial purposes. Any copy of the materials or portion thereof must include this copyright notice in its entirety. Intellectual Property Information 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. Note that any program, publication, design, product, process, software, technology, information, know-how, or idea described in this web site may be the subject of other rights, including other intellectual property rights, which are owned by Deloitte Touche Tohmatsu or other interested parties and are not licensed to you hereunder. Disclaimer This Web site and the information contained therein (the “Deloitte Touche Tohmatsu Web site”) is provided by Deloitte Touche Tohmatsu and is intended to provide general information on a particular subject or subjects and is not an exhaustive treatment of such subjects. Accordingly, the Deloitte Touche Tohmatsu Web site is not intended to constitute legal, accounting, tax, 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 advisor. THE DELOITTE TOUCHE TOHMATSU IAS PLUS WEB SITE IS PROVIDED AS IS, AND DELOITTE TOUCHE TOHMATSU MAKES NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES REGARDING THE DELOITTE TOUCHE TOHMATSU IAS PLUS WEB SITE. WITHOUT LIMITING THE FOREGOING, DELOITTE TOUCHE TOHMATSU DOES NOT WARRANT THAT THE DELOITTE TOUCHE TOHMATSU IAS PLUS WEB SITE WILL BE ERROR-FREE OR WILL MEET ANY PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY. DELOITTE TOUCHE TOHMATSU 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 THE DELOITTE TOUCHE TOHMATSU IAS PLUS WEB SITE IS AT YOUR OWN RISK AND YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM THE USE OF THEREOF. DELOITTE TOUCHE TOHMATSU WILL NOT BE LIABLE FOR ANY DIRECT, 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 THE DELOITTE TOUCHE TOHMATSU IAS PLUS WEB SITE. If any of the foregoing is not fully enforceable for any reason, the remainder shall nonetheless continue to apply. Certain links in the Deloitte Touche Tohmatsu Web site lead to resources maintained by third parties over whom Deloitte Touche Tohmatsu has no control, including, without limitation, web sites maintained by member firms of Deloitte Touche Tohmatsu and their respective affiliates. Deloitte Touche Tohmatsu makes no representations or warranties as to the accuracy of, or any other aspect relating to, those resources. Privacy Introduction Deloitte Touche Tohmatsu is a privacy conscious global organization. The following privacy statement explains how we protect visitors' information gathered via this global Web site. If you as a visitor choose to register or submit information to this Web site, you agree to the use of such data in accordance with this privacy statement. Please note that this site contains links to other sites, including sites maintained by member firms and affiliates of Deloitte Touche Tohmatsu, which may not be governed by this privacy statement. If you have any questions regarding this privacy statement or do not feel that your concerns have been addressed, please direct your questions to the IAS Plus Webmaster (info at iasplus.com). Information Collection As a visitor, you do not have to submit any personal information in order to use the Web site. The site collects only personally identifiable information that is specifically and voluntarily provided by visitors. Such information may consist of, but is not limited to, your name, current job title, company address, email address and telephone and fax numbers. We do not usually seek sensitive information (e.g., data relating to race or ethnic origin, religious beliefs, criminal record, physical or mental health, or sexual orientation) from visitors. We will, where necessary, obtain visitors' explicit consent to collect and use such information. Cookies and Web Beacons To ensure that our Web site is well managed and to facilitate improved navigation within the site, we or our service provider(s) may use cookies (small text files stored in a user's browser) or Web beacons (electronic images that allow the Web site to count visitors who have accessed a particular page and to access certain cookies) to collect aggregate data. We may use such devices to track information on our systems and identify categories of visitors by items such as IP address, domain, browser type and pages visited. This information is reported to our Webmasters who use the information to analyze the number of visitors to different areas of the site and to make sure that our Web site is serving as a useful, effective information source. Neither our cookies nor Web beacons collect any personal information such as your name or email address. Further, most browsers permit individuals to decline cookies. Learn more about cookies and how to reject them. However, under specific circumstances, visitors may be denied access to some parts of our site if their browsers are set to decline cookies. Information Use Personal information is used only for limited purposes. For example, when you register with the Web site to gain access to premium content or request future communications about Deloitte areas of interest, such as specific Deloitte Touche Tohmatsu or member firm publications or marketing campaigns, we may use the information you submit to create a personal profile to customize our response to further requests or inquiries. We may also use the information to personalize your Web site experience. And, when you choose to register online for a Deloitte-hosted event, we will use the information you submit to respond to you. In addition, the web masters may, where necessary, use your information for various site related tasks. We will ensure that our marketing activities comply with applicable law, and implement procedures to obtain necessary consents before sending you emails containing information about Deloitte service offerings. You may at any time request that we discontinue sending you such materials. Disclosure of Information to Third Parties Although we may provide visitors' information to service providers that handle information on our behalf, we will usually not share the information with third parties or other Deloitte entities for secondary or unrelated purposes unless otherwise disclosed at the point of collection. Personal information may be transmitted internationally through the Deloitte Touche Tohmatsu worldwide organization or to third parties for the purposes identified above. This may include transfer to countries without data protection rules similar to those in effect in a visitor's country of residence. By providing information to Deloitte Touche Tohmatsu through this Web site, you are consenting to such transfers. Where appropriate, personal information may be disclosed to law enforcement, regulatory or other government agencies, or third parties where necessary or desirable to comply with legal or regulatory obligations or requests or for the purposes identified above. Access to Information IIAS Plus collects data from you in only two circumstances – if you choose to access IFRS E-learning or if you choose to subscribe to the IAS Plus Newsletter and Alerts. Visitors who do either of those things may change their details as follows: IFRS E-learning. The IFRS E-learning page (accessed by clicking on the light bulb icon on the home page – or Click Here) has a 'Delete my registration details' button. Subscribing to the newsletters and alerts. The IAS Plus subscription page for newsletters and alerts is accessed by clicking on the link 'Click to subscribe to IAS Plus newsletter and alerts by email' on the home page (or Click Here). The email you receive transmitting each newsletter or alert includes an 'Unsubscribe' link. Information Security We have in place reasonable commercial standards of technology and operational security to protect all information provided by visitors from loss, misuse, alteration or destruction. Changes to our Privacy Policy Deloitte Touche Tohmatsu reserves the right to modify or amend this privacy statement at any time and for any reason. Nothing contained herein creates or is intended to create a contract or agreement between Deloitte Touche Tohmatsu and any user visiting the Web site or providing identifying information of any kind. Children's Privacy Protection Deloitte Touche Tohmatsu understands the importance of protecting children's privacy in the interactive online world. The Web site covered by this privacy policy is not designed for or intentionally targeted at children 13 years of age or younger. It is not our policy to intentionally collect or maintain information about anyone under the age of 13. Visitors' Questions If you have any questions or concerns regarding your privacy while using this Web site, please direct them to the IAS Plus Webmaster (info at iasplus.com). Linking to This Website from Another Site Deloitte Touche Tohmatsu permits anyone to link to our http://www.iasplus.com website subject to the linker's compliance with the following terms and conditions. A site that links to the IAS Plus website: May link to, but not replicate, content contained in the IAS Plus site; Must not present misleading or false information about the IAS Plus site or about Deloitte Touche Tohmatsu; Must not misrepresent Deloitte Touche Tohmatsu's relationship with the linker; Must not imply that Deloitte Touche Tohmatsu is endorsing or sponsoring the linker or the linker's services or products; Must not use Deloitte Touche Tohmatsu's logos without prior written permission from Deloitte Touche Tohmatsu; May link only to web pages (extension of .htm) but not directly to documents (such as PDF or ZIP files); Must not contain content that could be construed as obscene, libelous, defamatory, pornographic, or inappropriate for all ages; Must not contain materials that would violate any laws; Must agree that the link may be removed at any time upon Deloitte Touche Tohmatsu's request pursuant to Deloitte Touche Tohmatsu's reserved rights to rescind its consent to allow the link.