Deloitte drives progress. Our firms around the world help clients become leaders wherever they choose to compete. Deloitte invests in outstanding people of diverse talents and backgrounds and empowers them to achieve more than they could elsewhere. Our work combines advice with action and integrity. We believe that when our clients and society are stronger, so are we. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (ÒDTTLÓ), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as ÒDeloitte GlobalÓ) does not provide services to clients. Please see www.deloitte.com/about for a more detailed description of DTTL and its member firms. The content on this page contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively the ÒDeloitte NetworkÓ) is, by means of this publication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on content from this page.