Legal Disclaimer

I. General Information

1.- PricewaterhouseCoopers, SL, with registered office at Plaza de Euskadi 5, 10-11th floor (Bilbao), CIF B48980007 and and entered in the Vizcaya the Mercantile Register, sheet number Bi-22 171, page 43, volume 669, book 0, section 8, provides the following services:

• Provision of all types of consulting services, financial advisory and tax, marketing, manufacturing, market research, opinion polls, feasibility studies, strategic planning, human resources, Retailing, studies on production, valuation of goods and assets.

2.-PricewaterhouseCoopers Compliance Services, S.L., with registered office in Madrid, Torre PwC, Paseo de la Castellana 259 B, tax identification code B-82610981 and entered in the Madrid Mercantile Register, sheet number M-256639, page 52, volume 15.313, book 0, section 8, provides the following services

• Consultancy and advisory services for the management and administration of companies, including Administration, finance, accounting, tax, labour and payroll, human resources and translation.
• Support in said areas.
• Services relating to foreign workers for the obtention of work permits, residence permits, residence cards and visas.
• Business management through electronic communications.
• Support in compliance with mercantile obligations.

3.- Landwell-PricewaterhouseCoopers Tax & Legal Services, S.L., with registered office in Madrid, Torre PwC, Paseo de la Castellana 259 B, tax identification code B-80909278 and entered in the Madrid Mercantile Register, sheet number M-131.818, page 132, volume 8.168, book 0, section 8, provides the following services

• Legal and tax advisory services
• GCS.- Outsourcing services for integral business management

4.- PricewaterhouseCoopers Auditores, S.L., with registered office in Madrid, Torre PwC, Paseo de la Castellana 259 B, tax identification code B-79031290 and entered in the Madrid Mercantile Register, sheet number 87250-1, page 75, volume 9.267, book 8.054, section 3; and entered in the Official Register of Auditors with number S0242 provides the following services

• Financial and accounting advisory services and audit services

5.- PricewaterhouseCoopers Asesores de Negocios, S.L., with registered office in Madrid, Torre PwC, Paseo de la Castellana 259 B, tax identification code B-78016375 and entered in the Madrid Mercantile Register, sheet number 65.390-2, page 15, volume 601, book 569,section 3, provides the following services:
 

• Advisory and consultancy services in the business processes of the different areas of a company : human resources, strategy, environment, etc.- Risk management in different areas.

6.- PricewaterhouseCoopers Corporate Finance, S.L.,with registered office in Madrid, Torre PwC, Paseo de la Castellana 259 B, tax identification code B-28727907 and entered in the Madrid Mercantile Register, sheet number 9.854, page 124, volume 6.020, book 548, section 4, provides the following services:

• Specialised financial, economic and strategic advisory services to companies, financial institutions and governments.

7.- PricewaterhouseCoopers Service Delivery Center (Málaga), S.L., with registered office in Málaga, Calle Pirandello, 16, planta 3ª, 29010 Málaga, tax identification code C.I.F. B-82190851 and entered in the Málaga Mercantile Register, sheet number MA-112044, page 178, book 178, volume 3873 provides the following services:

• Administrative services
  

The entities that provide the aforementioned services shall be jointly referred to herein as the PwC Firm, they shall be considered as a separate, independent legal entity different to the others.

The entity PricewaterhouseCoopers, S.L. is the owner of this website.

II. Definitions 

The following terms shall have the following meanings:

• Contents: means all the information, activities, own or third party products and services, that are offered through the website.
• Cookies: means all the characters that are stored on the hard disk or temporary memory of the user’s computer when the user accesses pages on certain websites.
• Link: means hypertext markers that serve for jumping from one piece of information to another or from one server to another when surfing the Internet.
• Hacker: means a person who enjoys getting an in-depth knowledge of the internal functioning of a system, computer or a network of computers.
• Internet: means global telecommunications network which, through several computer programs and communication protocols, facilitates the linking of computers and exchange of information among the same and their users.
• Domain name means the identifier of a server connected to the Internet through a name that is easy to remember by the Internet user and which corresponds to a numerical internet address that is unique. An international authority and local authorities assign the different general domains of a general type (ending in .com, .net and .org, amongst others) and by countries (.es for Spain, .pt for Portugal, etc.).
  
• Work: means all types of creation (including collections and databases), original or derivative, collective or in collaboration, compound or independent, supplies of services and productions of any kind and nature that are the object of a right relating to copyright or the sui generis right, as well as industrial creations such as inventions, distinguishing signs and models and industrial and artistic drawings, expressed by any means or medium, tangible or intangible, currently known or that is invented in the future, created by the PwC Firm or third parties recognised by PwC.
  
• Web page means information expressed in digital format and displayed on several pages that are linked to each other by means of the “hypertext” and “hypergraphic” technologies and which may be accessed by third parties through the Internet.
  
• Server: means computer system that provides resources to other computers that are linked to it through a network. The resources may be files, programs, information, permits, etc.
  
• Website means a collection of webpages held at one web address.
  
• User: means any person who accesses or browses the website.
  

The present website has been designed to inform and give all the Users access to the information and activities offered by the PwC Firm, its products and services or third party products and services. All such information, activities, products and services shall be referred to herein as the Contents.

The use of this website gives the person browsing the website the status of User of the site and entails the adhesion to the present terms and conditions in the version published at the time of accessing the same. The PwC Firm therefore recommends that the User reads the same carefully every time he accesses the website. The access to certain Contents offered through this website may be subject to certain specific conditions which, depending on the case, substitute, complete and/or alter these general terms and conditions. Therefore, prior to accessing and/or using said Contents, the User must also read the relevant specific conditions carefully.
 

The PwC Firm shall, at any time and without prior notice, be able to change the design, presentation and/or configuration of the website and certain or all of the Contents and alter the general terms and conditions and/or specific terms and conditions required for the use of the same.

III. Access and Security  

In general, the Users shall be able to access the Website freely and at no cost. However, in accordance with applicable legislation, the PwC Firm reserves the right to limit the access to certain areas of the website (professionals area ). In such cases, as a prior requisite for accessing the service, the User shall be required to register and provide all the information requested, in an updated and truthful manner (see privacy policy).

The User shall choose his own identifier and password. When choosing the identifier, the User shall not be able to choose terms, words or groups of letters that are insulting, abusive, contrary to law, morality or good practice. Likewise, the User shall not be able to use marks, establishment signs, advertising expressions, name and pseudonyms of public or well-known figures without their authorization. The PwC Firm shall assign the identifier chosen by the User provided it has not already been chosen by another User.

The use of the password is personal and non-transferable and cannot be assigned, not even temporarily, to third parties. In this respect, the User undertakes to make a diligent use of the password and to keep the same secret, assuming all liability for the consequences of disclosure to third parties.

In the event that the User has knowledge of or suspects the use of his password by third parties, he shall inform the PwC Firm of this circumstance as soon as possible.

The User shall forfeit the right to use the identifier chosen if six months lapse without using the same for any of the Contents of the PwC Firm. The identifier may be chosen by a new User.

IV. Use of the Contents  

The User shall not use any of the Contents made available to him by the PwC Firm for the purpose of carrying out activities contrary to law, morality or public order and undertakes, in general, to use the Contents in accordance with the present general terms and conditions.

The materials prepared by the PwC Firm that are available to the users on this website have been prepared solely for information purposes. The user shall take into account that such material might not contain the latest updates. The PwC Firm may alter or eliminate the same without prior notice. None of the information provided through this website shall have binding effect.

The materials that may be consulted through this website or which are offered through the same, shall not be deemed to constitute any kind of professional relationship with the user. The user shall not act on the basis of the materials on the present website.When the PwC Firm provides services to the Users which permit, in any form, the disclosure of contents by the User through the website, such as distribution lists , chats, newsgroups, hosting of personal pages, etc (hereinafter, “active services ”), the Users undertake to use the same in accordance with applicable law, the present terms and conditions, the specific terms and conditions of the supply of the service, morality, good practice and public order.

In particular, for illustrative purposes only and without limitation, the use of the website for the following purposes or with the following consequences shall be strictly prohibited:

• When fundamental rights and public liberties recognised in the Constitution, international treaties or the rest of the legal system, are in any way breached or harmed.
• When it leads to an act that is criminal, abusive, defamatory, slanderous, violent or, in general, contrary to law, morality, good practice or public order.
• When it leads to acts, attitudes or ideas that are discriminatory on the grounds of sex, race, religion, beliefs, age or status.
• When products, services, activities or goods are incorporated, made available or accessed whose importation, exportation, circulation, ownership, sale or production is prohibited under the laws of the country whose legislation is applicable in each case, and, specifically, the products, services, activities or goods specified below and those analogous or of a similar nature, unless the persons who deal with the same are duly authorized. The following list is not exhaustive and is for illustrative purposes only:
  • Alcoholic beverages.
  • Food.
  • Firearms, dangerous articles and materials, explosives or pyrotechnics and defence materials, in general.
  • Gases, chemical products, toxic products, etc.
  • Tobacco.
  • Forged articles, objects or works of art.
  • Child pornography material.
  • Products expired, defective, used etc. that are a danger to health or have the potential to spread disease.
  • Living or dead human beings or parts or remains of the same.
  • Living or dead animals or parts or remains of the same.
  • Drugs , narcotics and analogous products.
  • Medical or pharmaceutical products and those issued with prescription.
  • Lists or databases that contain protected personal data.
  • Public documentation.
  • ID documents (National identity card, passport) and licences.
  • Lists of e-mails.
    
  • Holdings and shares.
  • Information classified as secret by the authorities of the country concerned.
  • Satellite and cable television decoders.
  • Monitoring equipment or any other mechanism or apparatus created especially for the purpose of breaching the right to privacy in an illicit manner.
  • Embargoed articles.
    
  • Books, software, webpages, films and any work or product, in general, whose contents are illicit, highly violent, racist, defend terrorism or criminality, teach how to manufacture weapons or explosives, etc.
  • Films, photographs, software, games, music, etc. created or sold having breached intellectual property rights, patent rights or trademark rights.
  • Products, services, activities or goods whose importation, exportation, circulation, ownership, sale or production is subject to the obtention of an authorization or licence, or special legislation, in which case, the provisions of the same shall be in force.
  • Products, services, activities or goods acquired, carried out, produced or sold in an illicit manner.
  • In general, anything considered outside trade.
  • When unjustified social alarm may be created.
  • When they lead to the involvement in dangerous or risk activities or activities harmful to health and psychic equilibrium.
  • When false or inaccurate information is disclosed that can lead to error on the part of the person listening.
    
  • When intellectual or industrial property rights belonging to third parties are breached or such breach is foreseeable.
    
  • When the business secrets of third parties are violated or such violation is foreseeable.
    
  • When the right to honour, personal or family privacy or an individual’s image rights are violated or such violation is foreseeable.
    
  • When they constitute illicit, deceitful or unfair advertising.
    
  • When they constitute unauthorized or unsolicited advertising (known as “Spamming”), chain letters or any form of lottery or game of chance.
    
  • When they constitute unfair competition.
    
  • When any type of computer virus, defective files or computer program may be diffused that can provoke damage or unauthorized alterations to the contents or systems of any kind that may be accessed through the website.
    
  • When personal web pages or the electronic mail of other users can be altered or intervened without the consent of the same.
    
  • When an inappropriate or inadequate use may be made with respect to the normal functioning and purpose of all those Contents which, where appropriate, may be included in the website of the PwC Firm, such as Chat-areas, Netmeetings, news groups, forums, etc.

The PwC Firm shall not be liable for the use that each user gives to the materials made available on this website or for any action the user carries out on the basis of the same.

La The PwC Firm reserves the right to exclude the User from the active service without prior notice in the event that he carries out any of the above activities and to take the legal action it considers appropriate. In any event, the PwC Firm does not have the obligation to control and does not control the contents transmitted, spread or made available to third parties by the Users , except where this is required under applicable legislation or by a competent judicial or administrative authority.

Any announcement or comment, opinion, statement or recommendation made within the active services shall belong exclusively to the Users who express said points of view. In no event shall they be considered as coming from the PwC Firm which shall be held harmless and free from charges vis-à-vis any claim arising from the use of said active services by a User in the manner that is prohibited under this contract or by law.

V. Servicio 

The PwC Firm reserves the right to interrupt the access to its website and supply of any or all of the Contents that are provided through the same at any time and without prior notice, owing to technical, control or maintenance reasons, failure of electricity supply or any other reason. Said interruption may be temporary or definitive, in which case said circumstance shall be communicated to the Users who may lose, where appropriate, the data stored within the different services.

As a result, the PwC Firm does not guarantee the reliability, availability or continuity of its website or the Contents. Therefore, the use of the same by the User shall be carried out at his own risk and at no time shall the PwC Firm assume liability in this respect.

In relation to the active services or any other Contents which require registration, the PwC Firm may cancel accounts and eliminate the Contents and information of the Users on the grounds of inactivity or because the account is not in use. Specifically, the PwC Firm may cancel accounts and eliminate files if more than 6 months lapse without accessing said Contents.

VI. Liability  

The PwC Firm shall have no liability in the event of interruption to the service, delay, error, malfunction or, in general, any other inconvenience caused by factors beyond the control of the PwC Firm and/or due to a fraudulent or negligent act on the part of the User and/or arising from reasons of force majeure.

Without prejudice to the provisions of Article 1105 of the Civil Code, the concept of force majeure shall, in addition and for the purposes of these general terms and conditions, be understood to include all those events beyond the control of the PwC Firm, such as : failure on the part of third parties, operators or service companies, government acts, lack of access to third party networks, acts or omissions of the public authorities, any other events occurring as a result of a natural phenomena, power cuts, etc. hacker attacks or attacks by third parties specialised in security or integrity of the computer system, provided that the PwC Firm has adopted all the existing state of the art security measures.

In any event, whatever the cause, the PwC Firm shall assume no liability whatsoever for direct or indirect damages, consequential loss and/or loss of probable profit. The PwC Firm shall be entitled to suspend temporarily the services and Contents of the website to carry out maintenance operations, improvement or repair work, without the User receiving any indemnity in this respect.

The PwC Firm accepts no liability for the contents and opinions of third parties stated on its website or for the information contained in the third party web pages which may be accessed by links or search engines for the website, since the function of the latter is to inform the User of the existence of other internet information sources where he can expand on the data offered on the website and which, in no event, entails any suggestion, invitation or recommendation with respect to the same. Therefore, the PwC Firm shall not be liable for the result obtained through said hypertextual links.

The PwC Firm accepts no liability for the use that each User gives to the materials made available on this website or for the action he carries out on the basis of the same.

The PwC Firm accepts no liability for the use by the User of the services and products offered through the website, his password or any other website material, breaching intellectual or industrial property rights or any other third party rights. In the event that there are Contents for adults, the User or his legal representatives shall be responsible for limiting the access of minors in the User’s care using the mechanisms that are made available to him by the actual Internet surfer or other third party services.

The PwC Firm accepts no liability for any damage that might be caused to the User’s equipment by possible computer viruses contracted by the User as a result of browsing the website or any other damage derived from said browsing.

The PwC Firm gives no warranties in relation to the continuity or absence of errors in any of the Contents accessible through its website. Moreover, it does not guarantee the correction of any defect or the absence of viruses and other harmful components in the present website or Server that supplies it.

The PwC Firm accepts no liability for the accuracy, lack of usefulness or suitability for a specific use, of this website or its Contents; loss of data or services as a result of any delay, non-delivery or incorrect delivery of the products specified or interruption of the service; accuracy, quality and nature of the information obtained through its Contents. The applicability of any of the aspects of the Contents of this website should be consulted with a specialist in the specific area.

In any event, the information provided within this website is aimed at supplementing and not replacing any advice which should, in any event, be obtained directly from accounting, tax, legal or other professionals. The PwC Firm strongly advises consulting a professional in the matter before making a decision or carrying out certain action.

The User shall be liable for damages of any kind that may be caused to the PwC Firm as a result of non-compliance with any of the obligations he may be subject to under these terms and conditions or the applicable specific conditions.

VII. Advertising  

Part of the website may host advertising contents or be sponsored. The advertisers and sponsors shall be solely liable for ensuring that the material sent for inclusion in the website complies with the laws applicable at each moment in time. The PwC Firm shall not be liable for any error, inaccuracy or irregularity that the advertising or sponsorship contents might contain. In any event, for any claim relating to the advertising Contents inserted on this website, please contact : data.protection.office@es.pwc.com

VIII. Privacy and Data Protection  

1. Anonymous website browsing: PricewaterhouseCoopers, S.L. only obtains and keeps the following information on the visitors to its website:
   
   
   • The domain name of the supplier (PSI) that gives them access to the network. For example, a User with supplier XXX will only be identified with the domain xxx.es. Thus, we can draw up statistics on the countries and services that visit our website most often.
     
     
   • Date and time of accessing our website. This permits us to establish the hours with the greatest influx of visitors in order to avoid saturation problems in our peak hours.
     
     
   • The internet address from which the link that directs to our website is contacted. Thanks to this data, we know the effectiveness of the different banners and links that point to our server and can boost those that offer the best results.
     
     
   • The number of daily visitors to each section. This permits us to know the most successful areas and increase and improve their contents so that the users obtain more satisfactory results.
     
     The information obtained is totally anonymous and cannot, in any event, be associated to a specific and identified User.
     
     
2. Browsing using Cookies: This website does not use Cookies or any other application that permits the obtention of personal data without the consent of the affected person.
   
   
3. Personal Data: Personal data: For the purposes of the provisions of the current legislation on the protection of personal data, PricewaterhouseCoopers, S.L. informs the User that there are automated files created, which are the responsibility of this company, with the personal data that might be provided by the User when browsing our website (at the time of registration or submitting a query, comment or request). Said data shall be treated exclusively for processing the User’s request and for sending information using any means, including electronic mail and/or an equivalent means, about the products, services, offers and novelties which we consider to be of interest to the User. In the case of business communications sent by electronic mail or an equivalent means, you consent to the sending of advertising material using said means. The information is not used for any other purpose.
   PricewaterhouseCoopers, S.L. undertakes to comply with its obligation to ensure secrecy of the personal data and keep such data and shall adopt the necessary measures to avoid alteration, loss, unauthorized processing or access to the same, bearing in mind, at all times, its compliance with the state of the art technical security and organisational measures.
   The User expressly consents the assignment of his personal data to PricewaterhouseCoopers Asesores de Negocio, S.L., Landwell-PricewaterhouseCoopers Tax & Legal Services, S.L., PricewaterhouseCoopers Auditores, S.L., PricewaterhouseCoopers Corporate Finance, S.L. and PricewaterhouseCoopers Service Delivery Center (Málaga), S.L., solely for the aforementioned purposes.
   The User expressly consents the assignment of his personal data to PricewaterhouseCoopers Asesores de Negocio, S.L., Landwell-PricewaterhouseCoopers Tax & Legal Services, S.L., PricewaterhouseCoopers Auditores, S.L., PricewaterhouseCoopers Corporate Finance, S.L. and PricewaterhouseCoopers Service Delivery Center (Málaga), S.L., solely for the aforementioned purposes.
   The User shall, in any event, be responsible for the accuracy of the data provided and PricewaterhouseCoopers, S.L. shall reserve the right to exclude any user who has provided false data from the services registered, without prejudice to any other action that may be taken in accordance with applicable law.
   The User shall, in any event, be responsible for the accuracy of the data provided and PricewaterhouseCoopers, S.L. shall reserve the right to exclude any user who has provided false data from the services registered, without prejudice to any other action that may be taken in accordance with applicable law.
   By accepting these General Conditions, the party concerned expressly consents to receiving documentation relating the services offered by the PWC Firm.
   Lastly, PricewaterhouseCoopers, S.L. informs you of the possibility of exercising your rights of access, rectification, cancellation and objection to the processing of your personal data by making a written request to: data.protection.office@es.pwc.com.
   Lastly, PricewaterhouseCoopers, S.L. informs you of the possibility of exercising your rights of access, rectification, cancellation and objection to the processing of your personal data by making a written request to: data.protection.office@es.pwc.com.

PWC accepts no liability for the use by the aforementioned companies of the data of the party concerned.

In the event that the party concerned cancels or withdraws his express consent for the processing of his personal data, PWC shall be able to resolve the supply of the relevant service in the event of said data being necessary for the optimum supply of the service.

IX. Industrial and intellectual property  

Intellectual and industrial property rights are all the rights recognised by the legislation on intellectual property that have an economic or exploitation character for any purpose and for any kind of use, and all the rights recognised by the industrial property legislation, including in both cases the authority to request the relevant registrations and entries for the obtention or protection of said rights (hereinafter “ Intellectual and Industrial Property Rights ”).

The use of all the elements object of industrial and intellectual property rights for commercial purposes and the distribution, modification, alteration or decompilation thereof is strictly prohibited.

The breach of any of the above rights may constitute a breach of these provisions and a punishable office in accordance with the provisions of Articles 270 et seq. of the Penal Code.

The posting of messages, webpages, storage of files or public communication of any other content through the website of the PwC Firm entails the recognition in favor of the latter of a non-exclusive, world-wide licence free of charge and with the maximum extent permitted by applicable law, to use, copy, sub-licence, adapt, transmit, execute or disclose publicly any of such contents, together with the right to sub-licence to third parties the exercising of any of the above rights, in whole or in part.

Any claims that might be filed by the Users in relation to possible non-compliance with the intellectual or industrial property rights over any of the Contents of this website shall be addressed to the following e-mail address: data.protection.office@es.pwc.com

X. Applicable law and jurisdiction  

Any dispute or issue concerning the website of the PwC Firm shall be subject to Spanish law and any dispute derived from or relating to the use of this website shall be resolved by the Courts and Tribunals of the city of Madrid (Spain).

This contract shall be governed by Spanish law.

The parties waive their own current or future codes of law and agree to submit any dispute that might arise in relation to the website of the PwC Firm to arbitration in law within the framework of the Spanish Association for Technological Arbitration (ARBITEC) to which the administration of the arbitration is entrusted. The dispute shall be resolved by one or three arbitrators (to be determined by the parties in accordance with the amount of the contract) appointed by ARBITEC in accordance with its Regulations and Bye-Laws.

The arbitration shall be conducted in accordance with the procedure established in the Arbitration Regulations of ARBITEC and the Arbitration Law of 5 December 1988 and may be conducted through the Internet or using any other telematic means. The place where the arbitration shall be conducted shall be Madrid and the working language shall be Spanish.

The parties request that ARBITEC expressly includes in the arbitral award the decision relating to the payment of the arbitration costs; this decision shall be proportional to the estimate, by ARBITEC, of the claims by the parties.

Both parties agree to accept and comply with the arbitral award. In the event of the arbitral award having to be executed or enforced or if the arbitration is not conducted by mutual agreement of the parties or is declared null and void, both parties submit to the Courts and Tribunals of the city of Madrid, expressly waving their own current codes of law if these were different.

XI. Exercising the rights of access, rectification, cancellation and objection  

Lastly, we inform you that you may exercise your rights of access, rectification , cancellation and objection by making a written request to data.protection.office@es.pwc.com.