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Rechtliche Hinweise

By using this website and the information contained herein (collectively, "iasplus.com") you agree that you will abide by the terms set forth below ("these Terms"):

Copyright

Unless otherwise indicated, material on this website is © 2011 Deloitte Global Services Limited, or a member firm of Deloitte Touche Tohmatsu Limited, or one of their affiliates

Certain Other Intellectual Property Rights

Deloitte, Deloitte & Touche, Deloitte Touche Tohmatsu, the Deloitte logo, the Deloitte Touche Tohmatsu logo and certain product names mentioned in this website are trademarks or registered trademarks of Deloitte Touche Tohmatsu. All other product names mentioned in this website are the trademarks or registered trademarks of their respective owners and are mentioned for identification purposes only.

The name "IAS Plus" and the logo are trademarks of Deloitte Touche Tohmatsu.

Note that any program, publication, design, product, process, software, technology, information, know-how, or idea described in iasplus.com may be the subject of other rights, including other intellectual property rights, which are owned by DGSL or other interested parties and are not licensed to you hereunder.

Permitted Usage

You may view, copy, print, and distribute iasplus.com and the materials contained within it so long as you comply with these Terms, including the following:

  1. You will not use iasplus.com or any of the materials for any unlawful purpose.
  2. You shall use iasplus.com and the materials for informational purposes only.
  3. You shall use iasplus.com and the materials for noncommercial purposes only.
  4. Any copy of any material or portion thereof that you reproduce must include either the copyright contained in the original material or, if no such copyright is in the original material, the above copyright notice in its entirety.
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This material is provided as is and neither Deloitte Touche Tohmatsu Limited, any of its member firms, Deloitte Global Services Limited, the Deloitte Touche Tohmatsu verein, or any of the foregoing’s affiliated entities (each a "Deloitte Entity") makes any express or implied representations or warranties regarding it. Without limiting the foregoing, none of the Deloitte Entities warrant that this material will be error-free or will meet any particular criteria of performance or quality and each Deloitte Entity expressly disclaims all implied warranties, including without limitation warranties of merchantability, title, fitness for a particular purpose, non-infringement, compatibility and accuracy.

Disclaimer of Responsibility

This website and the information contained therein (collectively, "iasplus.com") is intended to provide general information on a particular subject or subjects and is not an exhaustive treatment of such subjects. Accordingly, iasplus.com 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.

IASPLUS.COM IS PROVIDED AS IS, AND DGSL MAKES NO EXPRESS OR IMPLIED REPRESENTATIONS OR WARRANTIES REGARDING IT. WITHOUT LIMITING THE FOREGOING, DGSL DOES NOT WARRANT THAT IASPLUS.COM WILL BE ERROR-FREE OR WILL MEET ANY PARTICULAR CRITERIA OF PERFORMANCE OR QUALITY. DGSL EXPRESSLY DISCLAIM ALL IMPLIED WARRANTIES, INCLUDING, WITHOUT LIMITATION, WARRANTIES OF MERCHANTABILITY, TITLE, FITNESS FOR A PARTICULAR PURPOSE, NON-INFRINGEMENT, AVAILABILITY, COMPATIBILITY, SECURITY, AND ACCURACY.

YOUR USE OF IASPLUS.COM IS AT YOUR OWN RISK AND YOU ASSUME FULL RESPONSIBILITY AND RISK OF LOSS RESULTING FROM THE USE OF THEREOF. DGSL 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 IASPLUS.COM. WITHOUT LIMITING THE FOREGOING, DGSL SHALL HAVE NO RESPONSIBILITY WHATSOEVER FOR ANY LOSS SUSTAINED BY ANY PERSON OR ENTITY WHO USES OR TAKES ANY ACTION BASED UPON IASPLUS.COM.

Certain links in iasplus.com lead to resources maintained by third parties over whom DGSL has no control, including, without limitation, websites maintained by member firms of Deloitte Touche Tohmatsu Limited and their respective affiliates. DGSL makes no representations or warranties as to the accuracy of, or any other aspect relating to, those resources.

All of the above Disclaimer of Responsibility language shall be applicable not only to DGSL but also to Deloitte Global Services Holdings Limited, Deloitte Touche Tohmatsu Limited, and the Deloitte Touche Tohmatsu Verein, and each of their affiliates, and also to all Deloitte Touche Tohmatsu Limited member firms and their affiliates (all of the foregoing being a "Deloitte Entity"). By using iasplus.com, you agree to indemnify and hold harmless each Deloitte Entity for any damages that they incur that is associated with your use.

If any of the foregoing is not fully enforceable for any reason, the remainder shall nonetheless continue to apply, and the unenforceable term shall be deemed modified to the extent necessary to render it enforceable, preserving to the fullest extent permissible the intent set forth above.

Linking to This Website from Another Site

You may link to the www.iasplus.com website subject to your compliance with the following terms.

A site that links to the www.iasplus.com website:

  1. May link to, but not replicate, content contained in the IAS Plus site;
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  3. Must not misrepresent any Deloitte Entity's relationship with the linker;
  4. Must not imply that any Deloitte Entity is endorsing or sponsoring the linker or the linker's services or products;
  5. Must not use any Deloitte Entity name or logo without prior written permission from the owner in each instance;
  6. May link only to web pages (extension of .htm) but not directly to documents (such as PDF or ZIP files);
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  9. Must agree that the link may be removed at any time upon DGSL’s request pursuant to DGSL’s reserved rights to rescind its consent to allow the link.

 

About Deloitte

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"Deloitte" is the brand under which tens of thousands of dedicated professionals in independent firms throughout the world collaborate to provide audit, consulting, financial advisory, risk management, and tax services to selected clients. These firms are members of Deloitte Touche Tohmatsu Limited (DTTL), a UK private company limited by guarantee. Each member firm provides services in a particular geographic area and is subject to the laws and professional regulations of the particular country or countries in which it operates. DTTL does not itself provide services to clients. DTTL and each DTTL member firm are separate and distinct legal entities, which cannot obligate each other. DTTL and each DTTL member firm are liable only for their own acts or omissions and not those of each other. Each DTTL member firm is structured differently in accordance with national laws, regulations, customary practice, and other factors, and may secure the provision of professional services in its territory through subsidiaries, affiliates, and/or other entities.

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