The information stated herein provides general guidance and is provided for information purposes only. Any opinions or statements expressed herein are based on Grandeza Corporate Services own appraisal of the applicable facts, law and regulations in force at the time the information is prepared. While all reasonable care has been taken in the preparation of the information, Grandeza Corporate Services assumes no responsibility or liability for the information contained herein and for the consequences of reliance upon any opinion or statement contained herein. Grandeza Corporate Services does not accept any liability whatsoever for any direct or indirect, actual or consequential loss arising from any use of information contained in this document. You must consult your own advisors prior to making any decision in respect of such information.