I. KPMG Organizational Statement KPMG International, as a Swiss cooperative, coordinates a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not, and nothing contained herein shall be construed to place these entities in, the relationship of, parents, subsidiaries, agents, partners or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any other member firm in any manner whatsoever. KLegal International and KLegal member firms, BearingPoint Inc (formerly KPMG Consulting Inc), and Atos KPMG Consulting are not affiliated with KPMG International or any KPMG member firm. Return to Index II. Legal Disclaimer The information contained and accessed on this site (the "Site") is provided by the KPMG entity indicated on the homepage as owner of the Site ("KPMG") for general guidance and is intended to offer the user general information of interest. The information provided is not intended to replace or serve as substitute for any audit, advisory, tax or other professional advice, consultation or service. You should consult with a KPMG professional in the respective audit, advisory, tax or other professional area. Based on specific facts or circumstances, the application of laws and regulations may vary. Based on the fundamental universal condition of the electronic communication process, KPMG does not guarantee or warrant the Site will be uninterrupted, without delay, error-free, omission-free, or free of viruses. Therefore, the information is provided "as is" without warranties of any kind, express or implied, including accuracy, timeliness and completeness. In no event shall KPMG, its related partners, managing directors, principals, agents or employees be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages whatsoever (including but not limited to, liability for loss of use, data or profits), without regard to the form of any action, including but not limited to, contract, negligence or other tortious actions, arising out of or in connection with the Site, any content on or accessed by use of the Site, or any copying, display or other use hereof. As content on the Site is copyrighted, any unauthorized use of any materials on the Site may violate copyright, trademark and other laws. Should a user download the materials on the Site for personal or non-commercial use, the user must retain all copyright, trademark or other similar notices contained in the original materials or on any copies of the material. Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without the explicit written permission from the appropriate content or material provider (including third-party links). KPMG bears no risk, responsibility or liability in the event that a user does not obtain such explicit written permission as advised by KPMG. Third-party links are provided as a convenience to our users. KPMG does not control and is not responsible for any of these sites or their content. KPMG is obligated to protect its reputation and trademarks and KPMG reserves the right to request removal of any link to our Web site. KPMG and the KPMG logo are registered trademarks of KPMG International. Use of these marks requires express permission from, and a license agreement with, KPMG International or a KPMG member firm. Unauthorized use of these and any other of KPMG's portfolio of trademarks will be prosecuted to the fullest extent of the law. To request this written approval, contact the Webmaster or use the "Contact Us" feature. The following Web link activities are explicitly prohibited by KPMG and may present trademark and copyright infringement issues: Links that involve unauthorized use of our logo Framing, inline links or metatags Hyperlinks or a form of link that disguises the URL and bypasses the homepage Return to Index III. KPMG Online Privacy Statement KPMG believes that the responsible use of personal information collected on its Web sites is critical to its business objectives and reputation. As part of our commitment to privacy, we have adopted this Online Privacy Statement. The extent and type of information we receive from you on our external Web sites depends on the information you provide to us through our contact mailboxes and/or through the registration processes on our sites. We only use your personally identifiable information to respond to your requests and to provide you with information about KPMG's services, unless we obtain your permission to use your personal information for other purposes. For example, if you send us an e-mail message requesting information about KPMG, we will use your e-mail address and other information you supply to respond to your request. If we intend to use your personal information to inform you about other KPMG services, we will notify you and give you an opportunity to decline to receive such communications. If you send us a resume or curriculum vitae (CV) to apply online for a position with KPMG, we will use the information provided to match you with available opportunities. Some of our Web sites may invite you to register and provide information about yourself. We use the information you provide to personalize your online experience and to deliver the content most suited to your needs. Such Web sites also provide an opportunity for you to update your registration information should you no longer wish to receive information from us. In addition, "cookies" (i.e., small text files placed on your computer when you first visit the site) are used on some of our Web sites. Most browsers now recognize when a cookie is offered and permit you to refuse or accept it. If you are not sure whether your browser has this capability, you should check with the software manufacturer, your company's technology help desk or your Internet Service Provider. Cookies are primarily used to enhance your online experience and are not used to track the navigational habits of identified visitors, unless we obtain your permission to do so. If you visit our sites to read or download information, such as news stories or articles, much of the information we do collect is statistical only (e.g., the domain from which you access the Internet, the date and time you access our site, and the Internet address of the Web site from which you linked directly to our site) and not personally identifiable. We use this information about the number of visitors and their use of the sites in aggregate form to make our sites more useful and attractive to you. If you subscribe to newsletters from KPMG (e.g., Info Alert), we may be able to confirm the e-mail addresses of subscribers who have clicked on URLs embedded in our message content; we collect this information to gauge user interest and to make future newsletters more useful by customizing the content provided to you. The personal information you provide to us will be retained only for as long as necessary to fulfill the purposes for which the information was collected or as required by law. We do not share personal information with third parties except as necessary to carry out our business or as required by law or other legal processes, and we never sell your personal information. Furthermore, personal data collected by KPMG may be transferred to other member firms of KPMG International where it is necessary to meet the purpose for which you have submitted the information. By submitting data through KPMG electronically, you are providing explicit consent to trans-border transmission of data collected via KPMG's Web sites. In addition, KPMG has technological and operational security policies and procedures in place to protect your personally identifiable information from loss, misuse, alteration or unintentional destruction. Our personnel who have access to the data have been trained to maintain the confidentiality of such information. KPMG understands the importance of protecting children's privacy, especially in an online environment. Our sites are not intentionally designed for or directed at children under the age of 13 years. It is our policy never to knowingly collect or maintain information about anyone under the age of 13. KPMG recognizes its responsibility for protecting the online privacy of your personal information. If you have questions or comments about our administration of your personal information, please contact us at privacy@kpmg.com. You may also use this address to communicate any concerns you may have regarding compliance with our Online Privacy Policy.