© 2021 KPMG Services Proprietary Limited, a South African company is a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved.

KPMG International provides no client services. Services are provided solely by member firms in their respective geographic areas.

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 to obtain such services.

The application of laws and regulations may vary depending on specific facts or circumstances. Due to the nature of electronic communication processes, 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, KPMG International, or any KPMG member firm, or any of their respective partners, principals, agents or employees, be liable for any direct, indirect, incidental, special, exemplary, punitive, consequential or other damages (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.

As content on the Site (including any concepts, ideas, methods, procedures, processes, know-how, techniques, programs, publications, models, products templates, technologies, software, designs, art work, graphics and information on or described in the Site) may be copyrighted, proprietary and subject to intellectual property or other rights (which rights are owned by KPMG International, a member firm of the KPMG network of independent firms or other third parties), any unauthorized use of any materials on the Site may violate copyright, trademark and other laws or applicable intellectual property or other rights. Users are encouraged to print or distribute content (e.g., via link on a social network) provided that:

• The use of the content is personal and noncommercial.
• All copyright, trademark and similar notices are retained.
• The content is not used as or implies that KPMG, KPMG International or any KPMG member firm is providing a testimonial or endorsement of an organization, its products or services.

Materials on the Site may not be modified, reproduced, publicly displayed, performed, distributed or used for any public or commercial purposes without 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.

The KPMG name and logo are registered trademarks or trademarks of KPMG International and other product and service names mentioned on the Site may be the registered trademarks or trademarks of KPMG International or a member firm of the KPMG network of independent firms or their respective affiliates. Use of these marks requires express prior 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 prohibited to the fullest extent of the law. To request this written approval, contact the webmaster or use the "Contact us" feature.

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 vigorously protects its reputation and trademarks and KPMG reserves the right to request removal of any link to our web site.

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
• a form of link that disguises the URL and/or bypasses the homepage or pages containing the entity copyright, legal disclaimer and online policy statement.