Disclaimer

1. About EY
2. The "ey.com" website
3. Exclusion of legal liability

1. About EY

EY is one of the world's leading auditing, tax, transaction and business consulting companies. Our experience and the quality services we provide help to strengthen confidence in capital markets and the economy worldwide. Our employees are exceptional leaders who work together to fulfill their commitments to our clients. To this end, we play a prominent role in building a better functioning world for our employees, customers and the communities around us.

In the current legal statement, the acronym "EY" refers to the global organization of member companies of Ernst & Young Global Limited ("EYG") with independent legal personality. EYG - a company limited by guarantee under British law - does not provide customer service.

The EY network is divided into three geographic areas: Americas, EMEIA and Asia-Oceania.

America

EYG's member companies operating in North, Central and South America, as well as Ernst & Young (Israel) Ltd. (hereinafter: the "companies operating in the American territory") are independent legal entities that - directly or indirectly - members of Ernst & Young Americas LLC.

Ernst & Young Americas LLC is a limited liability company registered in the state of Delaware (USA), which coordinates the activities of companies operating in the American territory, does not provide customer service, and does not participate in customer orders. Ernst & Young Americas LLC supervises that EYG regulations are observed by companies operating in the American territory and facilitates the cooperation of these companies, but it does not participate in the management or management of any company operating in the American territory, nor does it have any ownership stake in them. Ernst & Young Americas LLC is not an agent or intermediary of companies operating in the American territory, and is not authorized to represent them or assume obligations on their behalf. The companies operating in the American territory are not agents or intermediaries of Ernst & Young Americas LLC, and none of them is authorized to act on behalf of Ernst & Young Americas LLC or undertake obligations on its behalf.

EMEIA
EYG's member companies operating in Europe, the Middle East, India and Africa (hereinafter: "EMEIA companies") are independent legal entities, which - directly or indirectly - are members of Ernst & Young EMEIA. Limited.

Ernst & Young EMEIA Limited is a limited by guarantee company incorporated under the laws of England - the highest level governing body for EMEIA member companies in the EMEIA area. Ernst & Young EMEIA Limited does not carry out commercial or other profit-oriented activities; the provision of professional services is prohibited by its articles of association, therefore it does not participate in client assignments. Furthermore, although Ernst & Young EMEIA Limited facilitates the coordination and cooperation between these companies, it does not participate in the management or management of any of the EMEIA companies, nor does it own any of them. Ernst & Young EMEIA Limited is not an agent or intermediary of the EMEIA companies, it is not authorized to represent them or undertake obligations on their behalf, and the EMEIA companies are not agents or intermediaries of Ernst & Young EMEIA Limited, none of them is authorized to act on its behalf or undertake obligations on its behalf .

EY Europe SCRL is a Belgian limited liability company, a member of EYG and the parent company of some EMEIA companies in Europe. Ernst & Young EMEIA Limited is a "limited by guarantee" company registered under the laws of England - the highest level governing body of EMEIA member companies in the EMEIA area. Neither EY Europe SCLR nor Ernst & Young EMEIA Limited engages in commercial or other profit-oriented activities does not perform, therefore does not participate in customer orders. Although both entities are parent companies of certain EMEIA companies, neither EY Europe SCRL nor Ernst & Young Europe LLP is an agent or intermediary of any EMEIA company or Ernst & Young EMEIA Limited, nor is Ernst & Young EMEIA Limited or any EMEIA company is not an agent or intermediary of EY Europe SCRL or Ernst & Young Europe LLP, none of them is authorized to act on their behalf or assume obligations on their behalf.

Asia-Oceania
EYG's member companies operating in Asia and Oceania (hereinafter: "Asia-Oceania companies") are separate, independent legal entities, which - indirectly or directly - are or will be members of Ernst & Young Asia-Pacific Limited.

Ernst & Young Asia-Pacific Limited is a limited by guarantee company registered in Hong Kong, which is the highest level governing body for Asia-Pacific companies operating in the Asia-Pacific region. z Ernst & Young Asia-Pacific Limited does not engage in commercial or other profit-making activities; the provision of professional services is prohibited by its articles of association, therefore it does not participate in client assignments. Furthermore, although Ernst & Young Asia-Pacific Limited facilitates the coordination and cooperation between these companies, it does not participate in the management or leadership of any of the Asia-Pacific companies, nor does it have any ownership interest in them. Ernst & Young Asia-Pacific Limited is not an agent or intermediary of companies in Asia-Pacific, and is not authorized to represent them or undertake obligations on their behalf, and companies in Asia-Pacific are not agents or intermediaries of Ernst & Young Asia-Pacific Limited, to act on its behalf or to assume obligations on his behalf, none of them is entitled.

2. The "ey.com" website

The "ey.com" website ("Site") contains information on EY's international business activities and operations, globally, and on the activities and operations of member companies operating in specific countries.

The global content on the Site is owned and operated by EYGM Limited ("EYGM"). EYGM Limited is a limited liability company registered in the Bahamas and a member of the EYG group of companies. EYGM is a central coordination organization and does not provide customer service.

Local content relating to the member company(s) of the given country of the website belongs to the property and authority of the given member company(s).

Exclusion of legal liability

By using the website, the user of the Page accepts the following conditions as binding. The purpose of the data on this website is to provide general information to interested parties. Although we do our best to include the latest and most accurate information on the Site, incorrect information may occur. Our website also contains some legal and statutory references. Since laws and regulations can change over time, they must always be interpreted taking into account the given circumstances.

EY DOES NOT ASSUME ANY RESPONSIBILITY FOR ANY ERRORS OR OMISSIONS IN CONTENT ON THIS WEBSITE.

The information on the Site and the services provided through it are to be understood and valid in the form published there, we do not make any guarantees regarding their completeness, accuracy or timeliness, we do not make any legally binding declarations, guarantees, or any other - direct or indirect - contractual conditions. we undertake. EY does not guarantee the accuracy, timeliness, continuity, error-freeness, completeness, virus or other harmfulness of the Site or the various services provided through the Site and/or the information, software or other materials downloaded from it.

TO THE MAXIMUM EXTENT PERMITTED BY APPLICABLE LAW, EY DISCLAIMS ALL CLAIMS IN TORT, TORT, GENERAL OR NEGLIGENCE IN CONNECTION WITH THE CONTENT OF THIS SITE AND THE SERVICES PROVIDED THROUGH IT ALL OTHER - LIABILITY WHATSOEVER INDIRECT OR DIRECT, CONSEQUENTIAL, PUNITIVE AND FOR SIMILAR DAMAGES, EVEN IF EY WAS OR SHOULD HAVE BEEN AWARE OF THE RISK OF SUCH DAMAGES.

The information provided on the Site does not constitute legal, tax, accounting or any other professional advice or service. Before making any kind of decision, in relation to any tax or other matter that concerns you, ask for the opinion of EY or another specialist consultant who knows your situation factually. Please do not send confidential data to any member of the EYG group until the given company has agreed to provide the services you requested.

Conditions for the use of RSS newsletters, podcasts and email newsletters
RSS newsletters, podcasts and email newsletters are free, non-commercial services for individuals of some EY member companies. EY publishes the title, description and link of EY press articles in XML format to users of RSS readers or content providers through RSS notifications. A podcast is an audio program that individuals can subscribe to. EY publishes the podcasts for the subscribers' own personal use. Content providers of RSS notifications, podcasts and e-mail newsletters can add EY notifications to their own notification list in order to better serve their own users. Any other use of these contents - copying, duplicating, republishing, uploading, publishing, forwarding, or distributing the newsletters or podcasts in any other way - is strictly prohibited.

EY reserves the right to suspend newsletters, podcasts and email newsletters without prior notice. The text and image content of EY's RSS notifications, podcasts and email newsletters, as well as the logos appearing in them, are the exclusive, copyrighted property of EYGN Limited (“EYGN”). EYGN is a member of the EYG group of companies, a central coordination organization that does not provide customer service.

Use of links
You can use the link to the page if it is:

• does not target the unauthorized use of the EY logo;
• does not contain any false claim or implication of association with or endorsement by EY or any local member firm;
• does not result in any degree of copied use of the contents of this Page; as well as
• does not result in any other infringement of our company's trademarks, brand names and other intellectual property rights.

EY bears no responsibility whatsoever for the content, reliability or security of all websites that can be accessed via links (hyperlinks or otherwise) on this website.

Some links on this Site lead to servers operated by individuals or organizations over which EY has no control. EY does not make any guarantees for the accuracy or other aspects of the information placed on such servers, nor does it make any legal declarations in this regard. Placing a link to a third-party website does not in itself constitute acceptance or approval of EY or the third party's products or services by EY or the other party.

Copyright
Unless otherwise indicated, the entire content of the global part of the Site is the property of EYGM Limited protected by copyright in 2016 (Copyright © 2016 EYGM Limited). The content relating to individual countries is the property of the member company operating in that country protected by copyright in 2016. All rights reserved. The materials on the Site - including the text, graphics and HTML codes - may not be reproduced in any form, in whole or in part, or by means of data transmission, without the written permission of the respective member company(s) in relation to EYGM or country information. can be forwarded.

The acronym “EY” and the stylized EY logo are trademarks already registered or pending registration by the US Patent and Trademark Office and other trademark offices around the world.

Audit Firm Governance Code
EY welcomes the publication of the UK's 'Audit Firm Governance Code'. The Code issued by the Financial Reporting Council of the United Kingdom and the Institute of Chartered Accountants in England and Wales provides us with the opportunity to strengthen public confidence in the quality of our organization and the services we provide.