iGAAP ToU & Pricing
Privacy Statement
The Deloitte Accounting Research Tool (“DART”) contains content provided by various member firms (or their affiliates) of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”). DTTL and each of its member firms are legally separate and independent entities.
Content is organized into the channels specified in the paragraph below. The specific channel that you are viewing is designated in the upper right-hand corner of each DART webpage. The specific DTTL member firm or its affiliate responsible for providing the content you are viewing will vary depending upon the channel you are viewing.
All content on the ‘iGAAP’ and ‘GAAP in the UK’ channels is provided by Deloitte
LLP (the United Kingdom affiliate of Deloitte NSE LLP, a member firm of DTTL). All
content on the US channel is provided by a subsidiary of a US member firm of DTTL.
The following privacy terms apply to personal data collected with respect to content provided by an affiliate of a US member firm of DTTL. The following privacy terms apply to personal data collected with respect to content provided by Deloitte LLP.
Deloitte Accounting Research Tool (DART), U.S. Version — Privacy Statement
Deloitte Accounting Research Tool (DART), U.K. Version — Privacy Statement
Privacy statement
Last revised: March 2019
1 Who this privacy statement applies to and what it covers
1.1 This privacy statement applies to Deloitte LLP with registered office address at 1 New Street Square, London EC4A 3HQ, and the entities we own or control ("Deloitte", "we", "us" or "our").
1.2 We are committed to protecting your privacy and handling your information in an open and transparent manner.
1.3 This privacy statement sets out how we will collect, handle, store and protect information about you when you use:
1.3.1 dart.deloitte.com;
1.3.2 dart.deloitte.com/iGAAP; or
1.3.3 dart.deloitte.com/UKGAAP
1.4 When we refer to the "DART website” in this policy we mean the specific webpages of the Deloitte Accounting Research Tool (“DART”) designated in the upper-right hand corner as either the iGAAP Channel or the GAAP in the UK Channel and specific webpages containing IFRS related content which are included in the US Channel.
1.5 This privacy statement also contains information about when we share your personal data with other member firms of the Deloitte Touche Tohmatsu Limited network and their affiliates and other third parties (for example, our service providers).
1.6 In this privacy statement, your information is sometimes called "personal data". We may also sometimes collectively refer to handling, collecting, protecting and storing your personal data as "processing" such personal data.
2 What information we collect
2.1 In the course of providing services to you or our client and performing due diligence checks in connection with our services (or discussing possible services we might provide), we will collect or obtain personal data about you. We may also collect personal data from you when you use the DART website.
2.2 We may collect or obtain such data because you give it to us (for example in a form on the DART Website), because other people give that data to us (for example your employer or adviser, or third party service providers that we use to help operate our business) or because it is publicly available.
2.3 We may also collect or obtain personal data from you because we observe or infer that data about you from the way you interact with us or others. For example, to improve your experience when you use the DART website and ensure that it is functioning effectively, we (or our service providers) may use cookies (small text files stored in a user’s browser) and Web beacons which may collect personal data. Additional information on how we use cookies and other tracking technologies and how you can control these can be found in our cookies notice.
2.4 The personal data that we collect or obtain may include:
2.4.1 your name;
2.4.2 your contact information, such as your address and contact details (including your email and mobile telephone number);
2.4.3 country of residence;
2.4.4 employment details (for example, the name and contact details of the organisation you work for, whether you or your organisation are a Deloitte client, your job title and department details);
2.4.5 financial information (for example) credit or debit card information);
2.4.6 the email address of relevant contacts you may have in Deloitte;
2.4.7 your IP address, your browser type and language, your access times; complaint details;
2.4.8 details of how you use our products and services;
2.4.9 details of how you like to interact with us and other similar information.
3 Information provided by third parties
3.1 Where we are provided with personal data about you by our client or another third party, we take steps to ensure that the client or other third party has complied with the privacy laws and regulations relevant to that information; this may include, for example, that the client or other third party has provided you with notice of the collection (and other matters) and has obtained any necessary consent for us to process that information as described in this privacy statement.
4 How we use information about you?
4.1 We collect and process information about you to enable us and other Deloitte Member Firms to provide our services to you and our clients and in order to meet our legal or regulatory obligations.
4.2 In addition, some of your personal data may be used for other business purposes. Examples of the types of uses are set out below:
Use of personal data to provide services to our clients
4.3 We will use your personal data to provide you or our clients or other third
parties with services. As part of this, we may use
your personal data in the course of correspondence
relating to the services. Such correspondence may
be with you, other third parties, other Deloitte
Member Firms, our service providers or competent
authorities.
4.4 In addition to the purposes connected to the operation of our business above, we may also use your personal data collected via the DART website:
4.4.1 to manage and improve the DART website;
4.4.2 to tailor the content of the DART website to provide you with a more personalised experience and draw your attention to information about our products and services that may be of interest to you; or
4.4.3 to manage and respond to any request you submit through the DART website.
5 The legal grounds we use for processing personal data
5.1 We are required by law to set out in this privacy statement the legal grounds on which we rely in order to process your personal data. We rely on one or more of the following lawful grounds:
5.1.1 you have explicitly agreed to us processing your information for a specific reason;
5.1.2 the processing is necessary to perform the agreement we have with you or to take steps to enter into an agreement with you;
5.1.3 the processing is necessary for compliance with a legal obligation we have such as keeping records for tax purposes or providing information to a public body or law enforcement agency; or
5.1.4 the processing is necessary for the purposes of a legitimate interest pursued by us, which might be:
(a) to provide our services to you or our clients and other third parties and ensure that our client engagements are well-managed;
(b) to prevent fraud;
(c) to protect our business interests;
(d) to ensure that complaints are investigated;
(e) to evaluate, develop or improve our services or products; or
(f) to keep you or our clients informed about relevant products and services and provide you with information, unless you have indicated at any time that you do not wish us to do so.
6 Sharing your personal data
6.1 In connection with one or more of the purposes outlined in the "How we use information about you" section above, we may disclose details about you to the following recipients, or categories of recipients:
6.1.1 Other Deloitte Member Firms or other third parties that provide services to us;
6.1.2 competent authorities (including courts and authorities regulating us or another member of the Deloitte Network);
6.1.3 your advisers or your employer and/or their advisers;
6.1.4 anyone to whom we may transfer our rights and/or obligations under the Terms;
6.1.5 any other person or organisation after a restructure, sale or acquisition of Deloitte
LLP, as long as that person uses your information
for the same purposes as it was originally given
to us or used by us (or both).
7 Transferring your personal data outside the UK
7.1 Information about you in our possession may be transferred to other countries (which may include countries outside the European Economic Area ("EEA")), such as jurisdictions in which and through which transactions are effected; jurisdictions linked to your engagement with us; jurisdictions from which you regularly receive or transmit information; or jurisdictions where our third parties conduct their activities.
7.2 You understand and accept that these countries may have differing (and potentially less stringent) laws relating to the degree of confidentiality afforded to the information it holds and that such information can become subject to the laws and disclosure requirements of such countries, including disclosure to governmental bodies, regulatory agencies and private persons, as a result of applicable governmental or regulatory inquiry, court order or other similar process. In addition, a number of countries have agreements with other countries providing for exchange of information for law enforcement, tax and other purposes.
7.3 When we, or our permitted third parties, transfer your personal data outside the EEA, we or they will impose contractual obligations on the recipients of that data to protect your personal data to the standard required in the EEA. We or they may also require the recipient to subscribe to international frameworks intended to enable secure data sharing. In the case of transfers by us, we may also transfer your personal data where:
7.3.1 the transfer is to a country deemed to provide adequate protection of your personal data by the European Commission; or
7.3.2 where you have consented to the transfer.
7.4 If we transfer your personal data outside the EEA in other circumstances (for example because we have to provide such information by law), we will put in place appropriate safeguards to ensure that your personal data remains adequately protected.
8 Protection of your personal data
8.1 We use a range of physical, electronic and managerial measures to ensure that we keep your personal data secure, accurate and up to date. These measures include:
8.1.1 education and training to relevant staff to ensure they are aware of our privacy obligations when handling personal data;
8.1.2 administrative and technical controls to restrict access to personal data to a 'need to know' basis;
8.1.3 technological security measures, including fire walls, encryption and anti-virus software; and
8.1.4 physical security measures, such as staff security passes to access our premises.
8.2 Although we use appropriate security measures once we have received your personal data, the transmission of data over the internet (including by e-mail) is never completely secure. We endeavour to protect personal data, but we cannot guarantee the security of data transmitted to us or by us.
9 How long we keep your information for
9.1 We will hold your personal data on our systems for the longest of the following periods: (i) until you request that your account and information are deleted; (ii) any retention period that is required by law; or (iii) the end of the period in which litigation or investigations might arise in respect of the services.
10 Your rights
10.1 You have various rights in relation to your personal data. In particular, you have a right to:
10.1.1 obtain confirmation that we are processing your personal data and request a copy of the personal data we hold about you;
10.1.2 be informed about the processing of your personal data (i.e. for what purposes, what types, to what recipients it is disclosed, storage periods, any third party sources from where it was obtained, confirmation of whether we undertake automated decision-making, including profiling, and the logic, significance and envisaged consequences);
10.1.3 ask that we update the personal data we hold about you, or correct such personal data that you think is incorrect or incomplete;
10.1.4 receive a copy of the personal data concerning you, which you have provided to us, in a structured, commonly used and machine-readable format and to transmit such personal data to another party (to the extent the processing is based on consent or a contract);
10.1.5 ask us to stop sending you marketing messages at any time by using the below contact details;
10.1.6 object to our processing of your personal data.
10.2 Any request for access to or a copy of your personal data must be in writing and we will endeavour to respond within a reasonable period and in any event within one month in compliance with applicable data protection laws. We will comply with our legal obligations as regards your rights as a data subject.
10.3 We aim to ensure that the information we hold about you is accurate at all times. To assist us in ensuring that your information is up to date, do let us know if any of your personal details change using the contact details set out in paragraph 12.1.
10.4 You may also use the contact details in paragraph 12.1 if you wish to make a complaint to us relating to your privacy.
11 Sending you marketing information
11.1 We and other Deloitte Member Firms may use your information from time to time to inform you by letter, telephone, email and other electronic methods, about similar products and services (including those of third parties) which may be of interest to you.
11.2 You may, at any time, request that we and/or other members of the Deloitte Network do not send such information to you by one, some or all channels, by following the opt-out instructions in communications from us or contacting us in the way described in paragraph 12 below.
12 Right to complain
12.1 If you wish to exercise any of the rights relating to your information set out above, or if you have any questions or comments about privacy issues, or you wish to raise a complaint about how we are using your information you can contact us in the following ways:
12.1.1 Write to Head of Deloitte Business Security, Deloitte LLP at 1 New Street Square, London EC4A 3HQ
12.1.2 Send an email to DPO@deloitte.co.uk
12.2 If you have any concerns about our use of your information, you also have the right to make a complaint to the Information Commissioner's Office, which regulates and supervises the use of personal data in the UK, via their helpline on 0303 123 1113. If you are based in an EEA jurisdiction other than the UK, you have a right to complain to the EU Data Protection Authority (“DPA”) in your jurisdiction. If you would like to be directed to the appropriate DPA, please contact us.
13 Changes to this privacy statement
13.1 We may modify or amend this privacy statement from time to time.
13.2 To let you know when we make changes to this privacy statement, we will amend the revision date at the top of this page. The new modified or amended privacy statement will apply from that revision date. Therefore, we encourage you to periodically review this statement to be informed about how we are protecting your information.
Deloitte Accounting Research Tool (DART), iGAAP Version — Terms of Use
All content on the ‘iGAAP’ and ‘GAAP in the UK’ channels of DART is provided to
you by Deloitte LLP, which is a limited liability partnership registered in
England and Wales with registered number OC303675, with registered office at
1 New Street Square, London EC4A 3HQ, United Kingdom (“Deloitte UK”). Deloitte UK is the United Kingdom affiliate of
Deloitte NSE LLP, a member firm of Deloitte Touche Tohmatsu Limited, a UK
private company limited by guarantee ("DTTL"). DTTL and each of its member firms are legally separate and
independent entities. DTTL and Deloitte NSE LLP do not provide services to
clients. Please see www.deloitte.com/about to learn more about our global
network of member firms. DART content provided by Deloitte UK is intended to
be used under the terms of this agreement (the “Agreement”).
For the purposes of this U.K. Version of the Terms of Use, the term DART shall be limited to only the content provided by Deloitte UK.
For the purposes of this Agreement, a “User” is an individual who meets the following criteria (the “User Criteria”):
(i) is at least eighteen (18) years of age;
and
(ii) if accessing DART in their capacity as an employee, officer, director or owner of a
company, is authorized to accept the terms and conditions of this Agreement on behalf of your
company (the “Company”) and hereby accepts these terms and conditions on behalf of the
Company.
USE OF DART CONSTITUTES ACCEPTANCE OF THE TERMS AND CONDITIONS CONTAINED IN THIS AGREEMENT. BY USING DART, YOU CONFIRM THAT YOU MEET THE USER CRITERIA SET FORTH ABOVE, AND THAT YOU AND THE COMPANY AGREE TO BE BOUND BY THIS AGREEMENT. IF YOU DO NOT AGREE WITH THESE TERMS AND CONDITIONS, YOU SHOULD CEASE ANY USE OF DART.
1.0 GENERAL
1.1 DART is intended, in part, to provide guidance to assist the User in understanding generally accepted accounting principles and related regulatory information.
1.2 As to content:
- Although Deloitte UK has provided certain content used in DART, Deloitte UK is not the author of the accounting standards, company legislation and other authoritative material from standard-setters and other regulatory authorities, which is provided by third parties. Deloitte UK is not responsible for the maintenance or reliability of the material provided by such third parties.
- Neither the provision of content for DART, nor the User’s use of DART, constitutes an audit, review or any other attestation services by Deloitte UK. Deloitte UK is not offering to perform or performing any professional services by reason of DART. In particular, Deloitte UK is not issuing an attestation report or forming or providing an opinion, report or any other form of assurance on any financial statements, financial information or internal controls of the Company or any other entity.
- Neither the Company nor the User may use or display trade names, trademarks, service marks, logos, or trade dress of Deloitte UK or of any of the other DTTL member firms (the “Deloitte Trademarks”) by virtue of or in connection with the User’s use of DART. The Company and the User agree that they will not use the Deloitte Trademarks in any manner, including, without limitation, in brochures, proposals, statements of qualifications or the like. While the Company may disclose the fact that the User uses the material contained in DART, in no event shall the Company or User state or imply that Deloitte UK has endorsed the Company’s accounting policies or practices.
- There are no claims, promises, or guarantees about the accuracy, completeness, adequacy, or compliance with authoritative guidance, including, without limitation, International Financial Reporting Standards or UK Generally Accepted Accounting Practice (UK GAAP), of the content or information contained in DART.
- The Company and the User acknowledge and agree that the information contained in DART is not advice and that it should not be, and is not, a substitute for professional judgment, nor should it be used as a basis for any decision or action that may affect the Company or the User.
- Before making any decision or taking any action that may affect the Company or the User, a suitably qualified professional advisor should be consulted.
- Save as expressly provided in these terms of use, Deloitte UK owns the copyright in the content.
- The content on DART contains copyright © material and trademarks of the IFRS Foundation®. All rights reserved. Reproduced by Deloitte UK with the permission of the IFRS Foundation. Reproduction and use rights are strictly limited. For more information about the IFRS Foundation and rights to use its material please visit www.ifrs.org. To the extent permitted by applicable law the Board and the IFRS Foundation expressly disclaims all liability howsoever arising from this publication or any translation thereof whether in contract, tort or otherwise (including, but not limited to, liability for any negligent act or omission) to any person in respect of any claims or losses of any nature including direct, indirect, incidental or consequential loss, punitive damages, penalties or costs.
- Extracts from the International Integrated Reporting Framework are reproduced with the permission of the International Integrated Reporting Council.
- The above provisions should be read in tandem with clause 8 below.
1.3 The Company and User acknowledge and agree that if the Company is subject to the independence rules of the US Securities and Exchange Commission (SEC) it should obtain audit committee pre-approval for subscriptions to DART. If the Company is such a company audited by a DTTL member firm or affiliate of a DTTL member firm, the User and the Company agree that such audit committee approval has already been obtained, or will be obtained. Other audit clients (and affiliates of audit clients) of DTTL member firms (and their affiliates) should consider whether audit committee (or equivalent) approval is required under the relevant local independence framework.
2.0 LICENSE
2.1 License. Subject to the User’s payment of the applicable license fee, if any (the “License Fee”) in accordance with Section 4, the User is hereby granted a limited, non-exclusive, non-transferable license to use DART in accordance with the terms of this Agreement. This license shall continue until termination of this Agreement by the Company, the User or Deloitte UK in accordance with Section 9, or the discontinuance of DART by Deloitte UK, whichever comes first.
2.2 Permitted Use. The User may use DART solely for the Company’s internal purposes and, solely for purposes of study, training, and research questions. The User may generate the following for the Company’s internal use:
- no more than 25 copies, in either print or electronic format, of selected excerpts of specific documents from DART, where “selected excerpts” is defined as less than 25% of a specific document, and
- no more than 10 copies, in either print or electronic format, of a particular document in its entirety from DART, unless it is a publication such as a newsletter, which is intended for distribution. In instances where a document is printed in its entirety, the User hereby agrees to include the copyright notice as it originally appears on any such document on any such printed copies.
Should the Company desire to produce more than the amounts indicated above, the User must send a request to dart@deloitte.com for prior written permission, and pay any additional fees imposed.
2.3 Additional License Terms Applicable to Colleges and Universities. For the purposes of this Section 2.3 the “Company” shall mean an accredited college or university. Where the User is a Company faculty member, such User shall be assigned a password restricting their access to DART to their personal use, and such User shall not permit Company students or other Company personnel to access DART via their password. Company may purchase a subscription to DART permitting concurrent use of DART by an unlimited number of non-faculty Company personnel. Company may also purchase a subscription to DART permitting the concurrent use of DART by up to two Company students.
2.4 Additional Restrictions. The User’s use of DART is subject to the following additional restrictions. The User will not, and will not permit others to, (i) de-compile, reverse engineer or disassemble DART, or any components thereof, or apply any other process or procedure to derive the source code of any software included in DART, or allow any third party to do so; (ii) sell, re-license, rent, lease, provide service bureau or timeshare access to, DART; (iii) use DART for incorporation in any device, article, commodity, product or goods for use by or sale or lease to third parties, or for the provision of services to third parties; (iv) use DART or the output thereof in any way that is fraudulent or misleading, or violates applicable law, rule or regulation; (v) use DART in any way that: (A) interferes with or disrupts other network users, network services or network equipment, including spamming; (B) results in the introduction of computer worms or viruses; (C) involves the use of false identities; or (D) attempts to gain unauthorized entry to any servers or databases through which DART is provided; (vi) modify, copy, or otherwise reproduce DART; or (vii) remove any proprietary notices or labels displayed on DART. All rights not expressly granted in this Agreement are reserved by Deloitte UK. There are no implied rights granted with respect to DART, including, without limitation, the content or information contained therein.
2.5 Comments and Highlighting Feature. DART includes a comments and highlighting feature which gives the User the ability to insert comments and highlighting into authoritative or Deloitte Interpretative Guidance (the “Comments and Highlighting Feature”) The Comments and Highlighting Feature limits comments to free text fields of 250 characters or less. The User acknowledges and agrees that User shall use the Comments and Highlighting Feature solely to bookmark items for future reference and to make notes on relative potential areas of application.
2.6 Additional Restrictions Applicable to the Comments and Highlighting Feature. The User’s use of the Comments and Highlighting Feature is subject to the following additional restrictions. The User will not, and will not permit others to, (a) use the Comments and Highlighting Feature as a repository for analysis, books and records, and documentation of a company’s accounting positions or similar activities; (b) include personally identifiable information (PII), of the User or third parties in the comment(s); (c) include identifiable information regarding the User’s Company or other companies in the comment(s) or; (d) include libelous, defamatory, obscene, pornographic, abusive, or threatening words in the comment(s).
2.7 Except as expressly provided in this Agreement, no other rights in or to the DART materials shall be granted by or inferred from this Agreement, including, but not limited to, any copyright, trade secret, patent, trademark or other right.
2.8 The Company and the User agree that both the Company and the User shall be held responsible for any breach of this Agreement by the User.
2.9 AI/ML Use Prohibited. Deloitte & Touche Products expressly
prohibits any User or Company from using any documents, content or
materials in DART in connection with any artificial intelligence or
machine learning technology, platform or other system under any
circumstances, and use of any such documents, content or materials to
build, train or fine-tune such artificial intelligence or machine
learning technology, platform or other system is expressly prohibited.
Violation by any User or Company of this section shall result in
termination pursuant to Section 9.3 of this Agreement.
3.0 RESERVATION OF RIGHTS
Deloitte UK reserves the right to change the terms set forth herein, or to add additional terms, and such changes or additions shall become effective immediately. Therefore, the User is advised to review these terms periodically.
4.0 FEES AND PAYMENTS
4.1 License Fee. The License Fees, if any, are posted on DART. Acceptance of this Agreement includes acceptance of the License Fees posted on DART at the time of the User’s subscription to the applicable content. The User is completely responsible for all charges, fees and taxes arising out of the User’s use of DART.
4.2 Payment. Deloitte UK will charge the User’s credit card for the total amount due, if any, as determined above, at the time of registration, or if applicable, following registration will send an invoice for electronic payment or by check, or apply the payment to the associated work breakdown structure, if applicable. In the event payment is subsequently reversed by the User’s financial institution, or by any intermediary processing agency, Deloitte UK reserves all rights and remedies available at law or in equity, including, without limitation, the right to suspend the User’s use of DART.
5.0 CONFIDENTIALITY
5.1 Confidentiality. Deloitte UK will not enter, edit, or use the User’s information, except to the extent necessary to provide DART hereunder, or as may be required by law or regulation, or to respond to governmental inquiries, or in accordance with applicable professional standards or rules, or in connection with litigation pertaining to DART.
5.2 Security. Deloitte UK believes that it and its vendors use commercially reasonable practices, including encryption and firewalls, in an effort to prevent the unauthorized disclosure of User’s personal information and information concerning the Company. However, the Company and the User acknowledge that the Internet is an open system, and agree that Deloitte UK does not warrant or guarantee that third parties cannot or will not intercept or modify information (including, but not limited to, comments), or data submitted by the User.
5.3 Password. As part of the registration process for DART, the User will select a password. The Company and the User are responsible for maintaining the confidentiality of such password and shall not disclose it to any third party, and agree that Deloitte UK does not have any obligations with regard to the use of such password by third parties. The Company and the User are responsible for any and all activities in the User’s account with the use of the User’s password. The Company and the User agree to notify Deloitte UK immediately if the security of the User’s account (including, without limitation, its password) may have been compromised.
5.4 Personal Information. You agree to, and consent to the collection and use of your information in accordance with, the Privacy Statement linked hereto.
6.0 AVAILABILITY
6.1 Availability. Deloitte UK does not warrant or guarantee uninterrupted availability of DART. Deloitte UK reserves the right to modify, suspend or discontinue DART or any portion thereof at any time, including, without limitation, the availability of any content, without notice or liability to the Company or the User. Deloitte UK may also impose limits on certain features and services or restrict the User’s access to all or parts of DART without notice or liability to the Company or the User.
7.0 SUPPORT
Deloitte UK endeavors to support the User in using DART through a variety of systems, including on-line help, FAQ, and the use of Live Help. Current availability of Live Help is specified in the help file. Deloitte UK uses commercially reasonable efforts to make such support tools readily available. However, Deloitte UK does not warrant or guarantee that the online materials will be without errors or always be available or that Live Help will be available at the specified times.
8.0 WARRANTY; DISCLAIMERS; LIMITATION OF LIABILITY
8.1 All warranties, conditions and other terms implied by statute and law are excluded to the maximum extent permitted.
8.2 Unless expressly provided, the information and services available on DART are delivered “as is” without warranty of any kind. Deloitte UK does not warrant or represent that the content (or services, information or material supplied on which all or part of a content depends) will be delivered free of any inaccuracies, interruptions, delays, omissions or errors (“Faults”), or that all Faults will be corrected.
8.3 Deloitte UK shall not be liable for any loss, damage or cost resulting from any such Faults. The Company and the User assume responsibility and entire risk as to the suitability and results obtained from use of DART, and any decisions made or actions taken based on the information contained in or generated by DART. The Company and the User are responsible for the preparation, content, accuracy and review of any documents, data, or output prepared or resulting from the use of DART. In no event shall Deloitte UK or any of its affiliates be liable for any penalties, interest or taxes assessed by any governmental or regulatory authority.
8.4 No Advice. The Company and the User understand that Deloitte UK are an aggregator and provider of information (including opinions) for general information purposes only and do not provide financial, tax and accounting, medical, legal or other professional advice. Some information may contain the opinions of third parties, and Deloitte UK is not responsible for these opinions. Likewise, Deloitte UK is not responsible for any loss, damage or cost resulting from any decisions taken by the User that is made in reliance on DART, including legal, compliance and/or risk management decisions. The Company and the User agree to use DART at their own risk.
8.5 These terms shall apply to the fullest extent of the law, whether in contract, statute, tort (including, without limitation, negligence) or otherwise.
8.6. The maximum liability of Deloitte UK in connection with this Agreement, regardless of form of the action, shall be limited to the amount of fees paid for the use of DART during the twelve month period immediately preceding the claim. The Company and the User acknowledge and accept that the amount of fees may be zero.
8.7 Any claim or action brought by the Company under or in connection with the use of DART must be brought within 24 months of the date that the Company first became aware, or ought reasonably to have become aware, of the facts that give rise to the cause of action.
8.8 Any claim or action brought by the User under or in connection with the use of DART must be brought within 24 months of the date that the User first became aware, or ought reasonably to have become aware, of the facts that give rise to the cause of action.
8.9 DART contains links to external third party websites and these are provided for information only. If you use these links you will leave DART. Deloitte UK has no association with, or control over, the content or availability of these websites. Therefore, Deloitte UK does not approve these websites or the information you may obtain. If you decide to access any of the third party websites this is done at your own risk.
9.0 TERM AND TERMINATION
9.1 Terms.
Annual Subscription. Except as provided in Section 9.4, the term of this Agreement commences on the date of registration and terminates twelve (12) months thereafter. The User may terminate this Agreement within thirty days of registration and receive a refund of the License Fee. Thereafter, no refund of the License Fee will be paid.
Free Trial Subscription. The term of this Agreement commences on the date of registration and terminates thirty (30) days thereafter. The User may subscribe to one free trial term. The Company may subscribe to no more than three free trial terms.
9.2 Cancellation. At any time, the Company or the User may terminate this Agreement and the User’s use of DART by notifying Deloitte UK of such termination, in which case DART would cease to be available to the User as of the date of such termination. In addition, Deloitte UK may terminate this Agreement and the User’s use of DART, for any reason or for no reason, with thirty (30) days written notice to the Company or the User; provided that Deloitte UK shall refund the User or Company a pro-rata portion of the License Fee paid by the User or Company, if any, thereunder.
9.3 Termination for Breach. If the User leaves the employ of the Company during the term of this Agreement, the Company or the User shall so notify Deloitte UK and the User’s rights under this Agreement shall immediately terminate. Deloitte UK also reserves the right to suspend or terminate this Agreement and restrict, suspend or terminate the User’s use of DART, in each case in whole or part, without notice or liability to the Company or the User, with respect to any breach or threatened breach by the Company or the User of this Agreement. Further, Deloitte UK may terminate the Agreement in whole or any part thereof upon written notice to User or the Company if Deloitte UK determines that the performance of any part of this Agreement would be in conflict with law, or independence or professional rules; provided that Deloitte UK shall refund the User or Company a pro-rata portion of the License Fee paid, if any, by the User or Company thereunder.
9.4 User Groups. In the event that the Company or the
User has established a group account for the Company with respect to
DART, the User and all other users employed by the Company may, at the
Company’s option, be grouped together for administrative purposes (a
“Multi-User Group”) with one or more
users designated as the group administrators (the “Group Administrators”). The term of this Agreement would
then commence upon the date of the User’s registration hereunder, but
would terminate twelve months after the date of the first Group
Administrator’s registration (the “Group
Term”). If the User is a member of a Multi-User Group and leaves
the employ of the Company during the Group Term, the User’s rights
under this Agreement shall terminate and a Group Administrator or
Deloitte UK may assign the User’s rights hereunder to (i) another
member of the Multi-User Group, or (ii) an individual employed by the
Company who meets the User Criteria and agrees to the terms and
conditions of this Agreement for the remainder of the Group Term. The
User and the Company shall ensure that no entity or person located
and/or established in the Russia Federation, or any jurisdiction
subject to comprehensive embargo under applicable economic sanctions,
shall have access to, receive, use, implement and/or benefit from
DART, and Deloitte UK may suspend or terminate the User’s and/or the
Company’s subscription immediately in the event of a breach of this
requirement.
10.0 MISCELLANEOUS
10.1 Third Party Beneficiary. Deloitte LLP, a US member firm of DTTL, along with its subsidiaries is an intended third party beneficiary of Sections 1, 8 and 10 of this Agreement.
10.2 Governing Law. The validity, construction and interpretation of this Agreement and the rights and duties of the parties hereto shall be governed by the laws of England and Wales and the parties submit to the exclusive jurisdiction of the courts of England and Wales.
10.3 Headings. Headings in this Agreement are for reference purposes only and shall not affect the interpretation or meaning of this Agreement.
10.4 Severability. If any of the provisions of this Agreement are found to be unenforceable by a court of competent jurisdiction, such provisions shall not affect the other provisions, but such unenforceable provisions shall be deemed modified to the extent necessary to render them enforceable, preserving to the fullest extent permissible the intent set forth herein.
10.5 Force Majeure. Notwithstanding any provision contained in this Agreement, Deloitte UK shall not be liable to the extent performance of DART or any terms or provisions of this Agreement are delayed or prevented by revolution or other civil disorders; wars; acts of enemies or terrorists; strikes; lack of available resources from persons or entities other than the parties to this Agreement; labor disputes; electrical equipment or availability failures; fires; floods; acts of God; federal, state or municipal action, statute, ordinance or regulation; or any other causes beyond Deloitte UK’s reasonable control.
10.6 Survival. The provisions of Sections 1, 2, 4, 5, 8, 9 and 10 of this Agreement shall survive the expiration or termination of this Agreement or the discontinuance of DART.
10.7 Assignment. The User may not assign, sublicense or otherwise transfer, in whole or in part, its rights or obligations under this Agreement. The Company may assign certain rights under this Agreement as provided in Section 9.4.
Open Source Compliance Information — September 2019 Listing
Applicable License | Component(s) | License Terms |
---|---|---|
Apache 2.0 | typescript 2.5.2 Copyright (c) Microsoft
Corporation. All rights reserved.
Wicket 7.2.0
Copyright 2006-2016 The Apache Software Foundation
| Apache License
Version 2.0, January 2004 http://www.apache.org/licenses/
TERMS AND CONDITIONS FOR USE, REPRODUCTION, AND DISTRIBUTION
1. Definitions.
“License” shall mean the terms and conditions for use, reproduction, and distribution as defined by Sections 1 through 9 of this document.
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“Legal Entity” shall mean the union of the acting entity and all other entities that control, are controlled by, or are under common control with that entity. For the purposes of this definition, “control” means (i) the power, direct or indirect, to cause the direction or management of such entity, whether by contract or otherwise, or (ii) ownership of fifty percent (50%) or more of the outstanding shares, or (iii) beneficial ownership of such entity.
“You” (or “Your”) shall mean an individual or Legal Entity exercising permissions granted by this License.
“Source” form shall mean the preferred form for making modifications, including but not limited to software source code, documentation source, and configuration files.
“Object” form shall mean any form resulting from mechanical transformation or translation of a Source form, including but not limited to compiled object code, generated documentation, and conversions to other media types.
“Work” shall mean the work of authorship, whether in Source or Object form, made available under the License, as indicated by a copyright notice that is included in or attached to the work (an example is provided in the Appendix below).
“Derivative Works” shall mean any work, whether in Source or Object form, that is based on (or derived from) the Work and for which the editorial revisions, annotations, elaborations, or other modifications represent, as a whole, an original work of authorship. For the purposes of this License, Derivative Works shall not include works that remain separable from, or
merely link (or bind by name) to the interfaces of, the Work and Derivative Works thereof.
“Contribution” shall mean any work of authorship, including the original version of the Work and any modifications or additions to that Work or Derivative Works thereof, that is intentionally submitted to Licensor for inclusion in the Work by the copyright owner or by an individual or Legal Entity authorized to submit on behalf of the copyright owner. For the purposes of this definition, “submitted” means any form of electronic, verbal, or written communication sent to the Licensor or its representatives, including but not limited to communication on electronic mailing lists, source code control systems, and issue tracking systems that are managed by, or on behalf of, the Licensor for the purpose of discussing and improving the Work, but excluding communication that is conspicuously marked or otherwise designated in writing by the copyright owner as “Not a Contribution.”
“Contributor” shall mean Licensor and any individual or Legal Entity on behalf of whom a Contribution has been received by Licensor and subsequently incorporated within the Work.
2. Grant of Copyright License. Subject to the terms and conditions of this License, each Contributor hereby grants to You a perpetual, worldwide, non- exclusive, no-charge, royalty-free, irrevocable copyright license to reproduce, prepare Derivative Works of, publicly display, publicly perform, sublicense, and distribute the Work and such Derivative Works in Source or Object form.
3. Grant of Patent License. Subject to the terms and conditions of this License, each Contributor hereby grants to You a perpetual, worldwide, non- exclusive, no-charge, royalty-free, irrevocable (except as stated in this section) patent license to make, have made, use, offer to sell, sell, import, and otherwise transfer the Work, where such license applies only to those patent claims licensable by such Contributor that are necessarily infringed by their Contribution(s) alone or by combination of their Contribution(s) with the Work to which such Contribution(s) was submitted. If You institute patent litigation against any entity (including a cross-claim or counterclaim in a lawsuit) alleging that the Work or a Contribution incorporated within the Work constitutes direct or contributory patent infringement, then any patent licenses granted to You under this License for that Work shall terminate as of the date such litigation is filed.
4. Redistribution. You may reproduce and distribute copies of the Work or Derivative Works thereof in any medium, with or without modifications, and in Source or Object form, provided that You meet the following conditions:
(a) You must give any other recipients of the Work or Derivative Works a copy of this License; and
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(c) You must retain, in the Source form of any Derivative Works that You distribute, all copyright, patent, trademark, and attribution notices from the Source form of the Work, excluding those notices that do not pertain to any part of the Derivative Works; and
(d) If the Work includes a “NOTICE” text file as part of its distribution, then any Derivative Works that You distribute must include a readable copy of the attribution notices contained within such NOTICE file, excluding those notices that do not pertain to any part of the Derivative Works, in at least one of the following places: within a NOTICE text file distributed as part of the Derivative Works; within the Source form or documentation, if provided along with the Derivative Works; or, within a display generated by the Derivative Works, if and wherever such third-party notices normally appear. The contents of the NOTICE file are for informational purposes only and do not modify the License. You may add Your own attribution notices within Derivative Works that You distribute, alongside or as an addendum to the NOTICE text from the Work, provided that such additional attribution notices cannot be construed as modifying the License.
You may add Your own copyright statement to Your modifications and may provide additional or different license terms and conditions for use, reproduction, or distribution of Your modifications, or for any such Derivative Works as a whole, provided Your use, reproduction, and distribution of the Work otherwise complies with the conditions stated in this License.
5. Submission of Contributions. Unless You explicitly state otherwise, any Contribution intentionally submitted for inclusion in the Work by You to the Licensor shall be under the terms and conditions of this License, without any additional terms or conditions. Notwithstanding the above, nothing herein shall supersede or modify the terms of any separate license agreement you may have executed with Licensor regarding such Contributions.
6. Trademarks. This License does not grant permission to use the trade names, trademarks, service marks, or product names of the Licensor, except as required for reasonable and customary use in describing the origin of the Work and reproducing the content of the NOTICE file.
7. Disclaimer of Warranty. Unless required by applicable law or agreed to in writing, Licensor provides the Work (and each Contributor provides its Contributions) on an “AS IS” BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY KIND, either express or implied, including, without limitation, any warranties or conditions of TITLE, NON-INFRINGEMENT, MERCHANTABILITY, or FITNESS FOR A PARTICULAR PURPOSE. You are solely responsible for determining the appropriateness of using or redistributing the Work and assume any risks associated with Your exercise of permissions under this License.
8. Limitation of Liability. In no event and under no legal theory, whether in tort (including negligence), contract, or otherwise, unless required by applicable law (such as deliberate and grossly negligent acts) or agreed to in writing, shall any Contributor be liable to You for damages, including any direct, indirect, special, incidental, or consequential damages of any character arising as a result of this License or out of the use or inability to use the Work (including but not limited to damages for loss of goodwill, work stoppage, computer failure or malfunction, or any and all other commercial damages or losses), even if such Contributor has been advised of the possibility of such damages.
9. Accepting Warranty or Additional Liability. While redistributing the Work or Derivative Works thereof, You may choose to offer, and charge a fee for, acceptance of support, warranty, indemnity, or other liability obligations and/or rights consistent with this License. However, in accepting such obligations, You may act only on Your own behalf and on Your sole responsibility, not on behalf of any other Contributor, and only if You agree to indemnify, defend, and hold each Contributor harmless for any liability incurred by, or claims asserted against, such Contributor by reason of your accepting any such warranty or additional liability.
END OF TERMS AND CONDITIONS
|
MIT License | atoa 1.0.0
Copyright © 2015 Nicolas Bevacqua
contra 1.9.4 Copyright © 2014 Nicolas Bevacqua
crossvent 1.5.4
Copyright © 2014 Nicolas Bevacqua
custom-event 1.0.0
Copyright (c) 2015 Nathan Rajlich
dragula 3.7.2
Copyright © 2015-2016 Nicolas Bevacqua
jquery 1.11.3
Copyright 2014 jQuery Foundation and other contributors
mithril 1.1.6
Copyright (c) 2017 Leo Horie
webpack 3.5.5
Copyright JS Foundation and other contributors
angular.js 1.4.6
Copyright (c) 2010-2015 Google, Inc. bootstrap.js 3.3.5
Copyright 2011-2015 Twitter, Inc.
jasmine-js 2.2.0
Copyright (c) 2008-2019 Pivotal Labs
jquery 2.1.4
Copyright JS Foundation
Modernizr 2.8.3 Copyright (c) Faruk Ates, Paul Irish, Alex Sexton pdfmake.js 0.1.57
Copyright (c) 2012 by CГcdric Mesnil.
Respond.js 1.4.2
Copyright (c) 2012: Scott Jehl, Paul Irish, Nicholas Zakas
toaster.js 0.4.6
Copyright 2013 Jiri Kavulak
| Permission is hereby granted, free of charge, to any person obtaining a copy of this software and associated documentation files (the "Software"), to deal in the Software without restriction, including without limitation the rights to use, copy, modify, merge, publish, distribute, sublicense, and/or sell copies of the Software, and to permit persons to whom the Software is furnished to do so, subject to the following conditions:
The above copyright notice and this permission notice shall be included in all copies or substantial portions of the Software.
THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY, FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE SOFTWARE.
|
DART Pricing
Subscriptions to the following content packages are available:
- Sold by Deloitte LLP (UK):
- iGAAP
- GAAP in the UK
- Sold by Deloitte & Touche Products Company LLC (US):
- US GAAP and SEC
- GASB
DART content package costs:1
The following discounts are available for multiple licenses:2
- 1st, 2nd, and 3rd license — no discount
- 4th, 5th, and 6th license — 10% discount
- 7th and each additional license — 20% discount
Example
Five licenses are purchased in US dollars for iGAAP and US GAAP. The subscription cost would be calculated as follows (before any applicable taxes):
- Licenses 1–3: $8,085 (3 × (800 + 1,895))
- Licenses 4–5: $4,851 (90% × 2 × (800 + 1,895))
- Total license cost: $12,936
Footnotes
1
Prices are subject to change. Currency conversions are recalculated every three months, and any changes in price will be reflected during the subscription process.
2
A license refers to the number of people who can simultaneously access DART. A group may contain an unlimited number of users; however, the number of users who are able to access DART simultaneously will be limited to the total number of licenses purchased.