Welcome to the Hamilton Trust Company Limited website (the “Site”). By using our Site you have agreed to comply with the terms and conditions of use that are set out below. You should read these terms and conditions carefully before using our Site.

This Site is owned and operated by Hamilton Trust Company Limited, a Limited Liability Company incorporated under the laws of Bermuda and which conducts its business in Bermuda. Hamilton Trust Company Limited, in operating this Site, is not soliciting business or marketing itself as doing business in any jurisdiction but Bermuda and does not transact business anywhere other than Bermuda. By using this Site you agree that any disputes arising from your use of this Site shall be governed exclusively by the laws of Bermuda. You agree not to raise conflict of laws principles in an attempt to defeat the application of these laws and you expressly consent to the exclusive forum, jurisdiction, and venue of the courts of Bermuda.

Hamilton Trust Company Limited is a member firm of Moore Stephens International Limited (“MSIL”), a worldwide network of independent accounting and consulting firms. MSIL and its member firms are legally distinct and separate entities. They are not and nothing shall be construed to place these entities in the relationship of parents, subsidiaries, partners, joint ventures, or agents. No member firm of MSIL has any authority (actual, apparent, implied or otherwise) to oblige or bind MSIL or any other MSIL member firm in any manner whatsoever.

The information contained on this Site is for general guidance on matters of interest only. The application and impact of laws can vary widely based on the specific facts involved. Given the changing nature of laws, rules and regulations, and the inherent hazards of electronic communication, there may be delays, omissions or inaccuracies in information contained on this Site. Accordingly, the information on this Site is provided with the understanding that the authors and publishers are not herein engaged in rendering accounting, tax, or other professional advice and services. Any information on this Site should not be used as a substitute for consultation with professional accounting, tax, legal or other competent advisers. Before making any decision or taking any action, you should consult with a Hamilton Trust Company Limited professional.

Hamilton Trust Company Limited is not responsible for any errors or omissions, or for the results obtained from the use of this information. All information on this Site is provided “as is”, with no guarantee of completeness, accuracy, timeliness or of the results obtained from the use of this information, and without warranty of any kind, express or implied, including, but not limited to warranties of performance, merchantability and fitness for a particular purpose. In no event will Hamilton Trust Company Limited or its related partnerships or corporations, or the partners, agents or employees thereof be liable to you or anyone else for any decision made or action taken in reliance on the information on this Site or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Certain links on this Site connect to other websites maintained by third parties over whom Hamilton Trust Company Limited has no control. Hamilton Trust Company Limited makes no representations as to the accuracy or any other aspect of information contained on other websites. On entering these other sites, you are encouraged to review and understand the terms and conditions governing their use.

Hamilton Trust Company Limited does not warrant or offer any assurances that the website is compatible with any user’s computer equipment or network through which access to the website is gained or that the use of the website will not lead to viruses or similar destructive software. Users are responsible for ensuring that their own equipment has appropriate security and virus protection features.

As content of the website is copyrighted, any unauthorized use of any material on the website may violate copyright, trademark and other laws. Materials on this website may not be modified, reproduced or publicly displayed, performed or distributed or used for any public or commercial purposes.

If you have any questions about this legal statement please email

Hamilton Trust Company Limited is licensed to conduct Trust Business by the Bermuda Monetary Authority.

Copyright Hamilton Trust Company Limited July 2007