© 2009 KPMG Europe LLP, a UK limited liability partnership, is a holding company of a number of members of the KPMG network of independent member firms affiliated with KPMG International, a Swiss cooperative. KPMG Europe LLP and KPMG International provide no client services. No KPMG Europe LLP subsidiary or affiliate or other member firm has any authority to obligate or bind KPMG Europe LLP, KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.
KPMG Europe LLP is a UK limited liability partnership. KPMG Europe LLP provides no audit or other client services. Such services are provided solely by KPMG Europe LLP's subsidiaries. KPMG Europe LLP and its subsidiaries are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of agents, partners or joint venturers. No KPMG Europe LLP subsidiary has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG Europe LLP or any other KPMG Europe LLP subsidiary, in any manner whatsoever. KPMG Europe LLP has not acquired the audit practices of either KPMG in Spain or KPMG in Belgium.