The information contained herein is of a general nature for informational purposes only and is not guaranteed as to accuracy. The content provided here treats the subjects covered here in condensed form. It is intended to provide a general guide to the subject matter and should not be relied on as a basis for business decisions. Opinions expressed are subject to change without notice and may differ or be contrary to the opinions or recommendations expressed by other business areas or groups of the Company as a result of using different assumptions and criteria. Although it is our endeavour to provide accurate and timely information, there can be no guarantee to its accuracy or that it will continue to be accurate in the future and the Company does not accept any liability arising from the use of this communication. No one should act upon such information without appropriate professional advice after a thorough examination of the particular situation. Additional information is available upon request.