The information contained in this site is for general information and guidance only. The technical implications of any information or guidance can vary widely based on the specific facts involved. Given the inherent hazards of electronic communication there may be delays, omissions or inaccuracies in the information contained in this site. Accordingly, the information on this site is provided with the understanding that the authors and publishers are not herein engaged in rendering technical or professional advice and services. As such, it should not be used as a substitute for consultation with professional and competent advisors. Before making any decision or taking any action, you should consult a relevant expert.

While we have made every effort to ensure that the information contained in this site has been obtained from reliable sources, Refcom Ltd is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information on this site is provided "as is", with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, satisfactory quality and fitness for a particular purpose. In no event will Refcom Ltd, its related corporations, or its agents or employees be liable to you or anyone else for any decision made or action taken in reliance on the information in this site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links in this site connect to other web sites maintained by third parties over whom Refcom Ltd has no control. Refcom Ltd makes no representations as to the accuracy or any other aspect of information contained in other web sites.

Asset 2