This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM, its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
Brazil
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM Brasil (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM Brasil, its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
Canada
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM Canada (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM Canada, its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
France
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM Paris (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM Paris, its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
Germany
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM GmbH (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM GmbH, its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
Guatemala
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM Guatemala (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM Guatemala, its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
India
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM Consulting India Pvt Ltd. (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM Consulting India Pvt Ltd., its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
Ireland
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM Ireland (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM Ireland, its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
Israel
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM Shiff Hazenfratz & Co. (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM Shiff Hazenfratz & Co., its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
Mexico
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM México (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM México, its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
Philippines
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by Reyes Tacandong & Co. (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. Reyes Tacandong & Co., its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
Poland
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM Poland (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM Poland, its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
Singapore
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM Chio Lim LLP (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM Chio Lim LLP, its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
Sweden
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM Göteborg Kommanditbolag (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM Göteborg Kommanditbolag, its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
United Kingdom
This presentation and any further discussions contain general information only and are designed solely to provide guidance to the Recipient (“you” or “your”). Material included in the presentation and any further discussions provided by RSM UK Group LLP (“RSM”) is based on the experiences and knowledge of RSM professionals, as well as certain laws or applicable governing law, which may vary from jurisdiction to jurisdiction and be subject to change. No warranty or representation, whether express, implied, or otherwise, is made by RSM, including any warranty or representation that the presentation and any further discussions are free from error. RSM UK Group LLP, its affiliates and related entities are not responsible for any loss sustained by any individual or organization that uses or relies on the presentation or any information included therein or any further discussions. RSM is not, by offering the presentation and any further discussions, providing any tax, legal, business, consulting, accounting, strategic, operational or financial advice or professional services. The material provided does not substitute for consultations with your qualified professional service advisors regarding your unique facts and circumstances and any information included in the presentation and any further discussions should not be used as the basis for making any decisions that impact you or your business. RSM® and the RSM logo are registered trademarks of RSM International Association. The power of being understood® is a registered trademark of RSM US LLP. © 2019 RSM US LLP. All Rights Reserved
