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DI Ross & Co Limited hereby authorizes you to view, copy, print, and distribute this document upon the following conditions:

  1. The document is used for informational purposes only.
  2. The document is used for non-commercial purposes.
  3. Any copy of this document or portion thereof must include this copyright notice in its entirety.


Note that any program, publication, design, product, process, software, technology, information, know-how, or idea described in this document may be the subject of other rights, including intellectual property rights, which are owned by DI Ross & Co Limited and are not licensed to you hereunder.

This document is intended to provide general information on a particular subject or subjects and is not an exhaustive treatment of such subject(s). Accordingly, the information in this document is not intended to constitute accounting, tax, legal, 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 adviser.

DI Ross & Co Limited makes no express or implied representations or warranties regarding this document or the information contained herein. Without limiting the foregoing, DI Ross & Co Limited does not warrant that the document or information will be error-free or will meet any particular criteria of performance or quality. DI Ross & Co Limited expressly disclaims all implied warranties whatsoever to the fullest extent permissible by law.

Your use of this document and information is at your own risk. You assume full responsibility and risk of loss resulting from the use of this document or information. Neither DI Ross & Co Limited nor any of its partners, directors, stockholders, or employees will be liable for any 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 this document or information.

If any of the foregoing is not fully enforceable for any reason, the remainder shall nonetheless continue to apply. “DI Ross & Co Limited ", product names and all page headers, footers, and icons are trademarks or registered trademarks of DI Ross & Co Limited. All other product names mentioned are the trademarks of their respective owners.

Certain links in the DI Ross & Co Limited website may lead to resources maintained by third parties over whom DI Ross & Co Limited has no control. DI Ross & Co Limited makes no representations or warranties as to the accuracy of, or any other aspect relating to, those resources.


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