Date of dispatch of this notice: 29/11/2022
Expire date: 23/01/2023
External Reference: 2022-270426
TED Reference: 2022/S 233-673321
Contract notice
Information
Published
Contract notice
Contract notice
Directive 2014/24/EU
Section I: Contracting authority
I.1)
Name and addresses
The Office of Government Procurement
IE3229842HH
3A Mayor Street Upper, D01 PF72
Dublin
Dublin
IE
Contact person:
OGP Support
E-mail:
support@ogp.gov.ie
NUTS code:
IE -
IRELAND
Main address:
http://www.ogp.gov.ie/
Address of the buyer profile:
https://irl.eu-supply.com/ctm/Company/CompanyInformation/Index/351
I.2)
Joint procurement
The contract is awarded by a central purchasing body
I.3)
Communication
The procurement documents are available for unrestricted and full direct access, free of charge, at:
http://irl.eu-supply.com/app/rfq/rwlentrance_s.asp?PID=229527&B=ETENDERS_SIMPLEAdditional information can be obtained from
the abovementioned address:
Tenders or requests to participate must be submitted
electronically via:
http://irl.eu-supply.com/app/rfq/rwlentrance_s.asp?PID=229527&B=ETENDERS_SIMPLE
Tenders or requests to participate must be submitted
to the abovementioned address
I.4)
Type of the contracting authority
Ministry or any other national or federal authority, including their regional or local subdivisions
I.5)
Main activity
General public services
Section II: Object
II.1)
Scope of the procurement
II.1.1)
Title
Multi Supplier Framework Agreement for the provision of Accounting, Audit & Financial Services to the Irish Public Sector
Reference number:
PROJ000008238 - PBF123F
II.1.2)
Main CPV code
79200000
-
Accounting, auditing and fiscal services
II.1.3)
Type of contract
Services
II.1.4)
Short description
The Contracting Authority invites tenders (“Tenders”) from economic operators (“Tenderers”) for appointment to a multi-supplier framework agreement for the provision of the services as described in Appendix 1 of the RFT document (the “Services”).
In summary, the Services comprise:
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT document.
In summary, the Services comprise:
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT document.
II.1.5)
Estimated total value
Value excluding VAT: 120000000.00
EUR
II.1.6)
Information about lots
This contract is divided into lots:
yes
Tenders may be submitted for
all lots
II.2)
Description
II.2.1)
Title
Lot 1 Accounting Services, Estimated Contract Value €25,000 - €140,000
Lot No:
1
II.2.2)
Additional CPV code(s)
66171000
-
Financial consultancy services
66519600
-
Actuarial services
66520000
-
Pension services
66523000
-
Pension fund consultancy services
66523100
-
Pension fund administration services
72221000
-
Business analysis consultancy services
72810000
-
Computer audit services
79210000
-
Accounting and auditing services
79211000
-
Accounting services
79211100
-
Bookkeeping services
79211200
-
Compilation of financial statements services
79212000
-
Auditing services
79212100
-
Financial auditing services
79212200
-
Internal audit services
79212300
-
Statutory audit services
79212400
-
Fraud audit services
79212500
-
Accounting review services
79220000
-
Fiscal services
79221000
-
Tax consultancy services
79412000
-
Financial management consultancy services
II.2.3)
Place of performance
NUTS code:
IE -
IRELAND
Main site or place of performance:
Dublin 1
II.2.4)
Description of the procurement
In summary, the Services comprise:
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
II.2.5)
Award criteria
Criteria below
Quality criterion
-
Name:
1. Quality of Planning and Service Methodology
/
Weighting:
300
Quality criterion
-
Name:
2. Quality of Contract Management Methodology
/
Weighting:
200
Cost criterion
-
Name:
3. Cost (Blended Daily Rate)
/
Weighting:
500
II.2.6)
Estimated value
Value excluding VAT: 10000000.00
EUR
II.2.7)
Duration of the contract, framework agreement or dynamic purchasing system
Duration in months:
36
This contract is subject to renewal:
no
II.2.10)
Information about variants
Variants will be accepted:
no
II.2.11)
Information about options
Options:
yes
Description of options:
Any Framework Agreement that may result from this Competition will (subject to paragraph 1.6 below, if applicable, be for a term of 36 months (“the Term”).
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
II.2.13)
Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds:
no
II.2)
Description
II.2.1)
Title
Lot 2 Accounting Services, Estimated Contract Value in excess of €140,000
Lot No:
2
II.2.2)
Additional CPV code(s)
66171000
-
Financial consultancy services
66519600
-
Actuarial services
66520000
-
Pension services
66523000
-
Pension fund consultancy services
66523100
-
Pension fund administration services
72221000
-
Business analysis consultancy services
72810000
-
Computer audit services
79210000
-
Accounting and auditing services
79211000
-
Accounting services
79211100
-
Bookkeeping services
79211200
-
Compilation of financial statements services
79212000
-
Auditing services
79212100
-
Financial auditing services
79212200
-
Internal audit services
79212300
-
Statutory audit services
79212400
-
Fraud audit services
79212500
-
Accounting review services
79220000
-
Fiscal services
79221000
-
Tax consultancy services
79412000
-
Financial management consultancy services
II.2.3)
Place of performance
NUTS code:
IE -
IRELAND
Main site or place of performance:
Dublin 1
II.2.4)
Description of the procurement
In summary, the Services comprise:
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
II.2.5)
Award criteria
Criteria below
Quality criterion
-
Name:
1. Quality of Planning and Service Methodology
/
Weighting:
300
Quality criterion
-
Name:
2. Quality of Contract Management Methodology
/
Weighting:
200
Cost criterion
-
Name:
3. Cost (Blended Daily Rate)
/
Weighting:
500
II.2.6)
Estimated value
Value excluding VAT: 15000000.00
EUR
II.2.7)
Duration of the contract, framework agreement or dynamic purchasing system
Duration in months:
36
This contract is subject to renewal:
no
II.2.10)
Information about variants
Variants will be accepted:
no
II.2.11)
Information about options
Options:
yes
Description of options:
Any Framework Agreement that may result from this Competition will (subject to paragraph 1.6 below, if applicable, be for a term of 36 months (“the Term”).
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
II.2.13)
Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds:
no
II.2)
Description
II.2.1)
Title
Lot 3 Audit Services, Estimated Contract Value €25,000 - €140,000
Lot No:
3
II.2.2)
Additional CPV code(s)
66171000
-
Financial consultancy services
66519600
-
Actuarial services
66520000
-
Pension services
66523000
-
Pension fund consultancy services
66523100
-
Pension fund administration services
72221000
-
Business analysis consultancy services
72810000
-
Computer audit services
79210000
-
Accounting and auditing services
79211000
-
Accounting services
79211100
-
Bookkeeping services
79211200
-
Compilation of financial statements services
79212000
-
Auditing services
79212100
-
Financial auditing services
79212200
-
Internal audit services
79212300
-
Statutory audit services
79212400
-
Fraud audit services
79212500
-
Accounting review services
79220000
-
Fiscal services
79221000
-
Tax consultancy services
79412000
-
Financial management consultancy services
II.2.3)
Place of performance
NUTS code:
IE -
IRELAND
Main site or place of performance:
Dublin 1
II.2.4)
Description of the procurement
In summary, the Services comprise:
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
II.2.5)
Award criteria
Criteria below
Quality criterion
-
Name:
1. Quality of Planning and Service Methodology
/
Weighting:
300
Quality criterion
-
Name:
2. Quality of Contract Management Methodology
/
Weighting:
200
Cost criterion
-
Name:
3. Cost (Blended Daily Rate)
/
Weighting:
500
II.2.6)
Estimated value
Value excluding VAT: 25000000.00
EUR
II.2.7)
Duration of the contract, framework agreement or dynamic purchasing system
Duration in months:
36
This contract is subject to renewal:
no
II.2.10)
Information about variants
Variants will be accepted:
no
II.2.11)
Information about options
Options:
yes
Description of options:
Any Framework Agreement that may result from this Competition will (subject to paragraph 1.6 below, if applicable, be for a term of 36 months (“the Term”).
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
II.2.13)
Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds:
no
II.2)
Description
II.2.1)
Title
Lot 4 Audit Services, Estimated Contract Value in excess of €140,000
Lot No:
4
II.2.2)
Additional CPV code(s)
66171000
-
Financial consultancy services
66519600
-
Actuarial services
66520000
-
Pension services
66523000
-
Pension fund consultancy services
66523100
-
Pension fund administration services
72221000
-
Business analysis consultancy services
72810000
-
Computer audit services
79210000
-
Accounting and auditing services
79211000
-
Accounting services
79211100
-
Bookkeeping services
79211200
-
Compilation of financial statements services
79212000
-
Auditing services
79212100
-
Financial auditing services
79212200
-
Internal audit services
79212300
-
Statutory audit services
79212400
-
Fraud audit services
79212500
-
Accounting review services
79220000
-
Fiscal services
79221000
-
Tax consultancy services
79412000
-
Financial management consultancy services
II.2.3)
Place of performance
NUTS code:
IE -
IRELAND
Main site or place of performance:
Dublin 1
II.2.4)
Description of the procurement
In summary, the Services comprise:
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
II.2.5)
Award criteria
Criteria below
Quality criterion
-
Name:
1. Quality of Planning and Service Methodology
/
Weighting:
300
Quality criterion
-
Name:
2. Quality of Contract Management Methodology
/
Weighting:
200
Cost criterion
-
Name:
3. Cost (Blended Daily Rate)
/
Weighting:
500
II.2.6)
Estimated value
Value excluding VAT: 45000000.00
EUR
II.2.7)
Duration of the contract, framework agreement or dynamic purchasing system
Duration in months:
36
This contract is subject to renewal:
no
II.2.10)
Information about variants
Variants will be accepted:
no
II.2.11)
Information about options
Options:
yes
Description of options:
Any Framework Agreement that may result from this Competition will (subject to paragraph 1.6 below, if applicable, be for a term of 36 months (“the Term”).
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
II.2.13)
Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds:
no
II.2)
Description
II.2.1)
Title
Lot 5 Financial Services, Estimated Contract Value €25,000 - €140,000
Lot No:
5
II.2.2)
Additional CPV code(s)
66171000
-
Financial consultancy services
66519600
-
Actuarial services
66520000
-
Pension services
66523000
-
Pension fund consultancy services
66523100
-
Pension fund administration services
72221000
-
Business analysis consultancy services
72810000
-
Computer audit services
79210000
-
Accounting and auditing services
79211000
-
Accounting services
79211100
-
Bookkeeping services
79211200
-
Compilation of financial statements services
79212000
-
Auditing services
79212100
-
Financial auditing services
79212200
-
Internal audit services
79212300
-
Statutory audit services
79212400
-
Fraud audit services
79212500
-
Accounting review services
79220000
-
Fiscal services
79221000
-
Tax consultancy services
79412000
-
Financial management consultancy services
II.2.3)
Place of performance
NUTS code:
IE -
IRELAND
Main site or place of performance:
Dublin 1
II.2.4)
Description of the procurement
In summary, the Services comprise:
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
II.2.5)
Award criteria
Criteria below
Quality criterion
-
Name:
1. Quality of Planning and Service Methodology
/
Weighting:
300
Quality criterion
-
Name:
2. Quality of Contract Management Methodology
/
Weighting:
200
Cost criterion
-
Name:
3. Cost (Blended Daily Rate)
/
Weighting:
500
II.2.6)
Estimated value
Value excluding VAT: 7500000.00
EUR
II.2.7)
Duration of the contract, framework agreement or dynamic purchasing system
Duration in months:
36
This contract is subject to renewal:
no
II.2.10)
Information about variants
Variants will be accepted:
no
II.2.11)
Information about options
Options:
yes
Description of options:
Any Framework Agreement that may result from this Competition will (subject to paragraph 1.6 below, if applicable, be for a term of 36 months (“the Term”).
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
II.2.13)
Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds:
no
II.2)
Description
II.2.1)
Title
Lot 6 Financial Services, Estimated Contract Value in excess of €140,000
Lot No:
6
II.2.2)
Additional CPV code(s)
66171000
-
Financial consultancy services
66519600
-
Actuarial services
66520000
-
Pension services
66523000
-
Pension fund consultancy services
66523100
-
Pension fund administration services
72221000
-
Business analysis consultancy services
72810000
-
Computer audit services
79210000
-
Accounting and auditing services
79211000
-
Accounting services
79211100
-
Bookkeeping services
79211200
-
Compilation of financial statements services
79212000
-
Auditing services
79212100
-
Financial auditing services
79212200
-
Internal audit services
79212300
-
Statutory audit services
79212400
-
Fraud audit services
79212500
-
Accounting review services
79220000
-
Fiscal services
79221000
-
Tax consultancy services
79412000
-
Financial management consultancy services
II.2.3)
Place of performance
NUTS code:
IE -
IRELAND
Main site or place of performance:
Dublin 1
II.2.4)
Description of the procurement
In summary, the Services comprise:
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
II.2.5)
Award criteria
Criteria below
Quality criterion
-
Name:
1. Quality of Planning and Service Methodology
/
Weighting:
300
Quality criterion
-
Name:
2. Quality of Contract Management Methodology
/
Weighting:
200
Cost criterion
-
Name:
3. Cost (Blended Daily Rate)
/
Weighting:
500
II.2.6)
Estimated value
Value excluding VAT: 10000000.00
EUR
II.2.7)
Duration of the contract, framework agreement or dynamic purchasing system
Duration in months:
36
This contract is subject to renewal:
no
II.2.10)
Information about variants
Variants will be accepted:
no
II.2.11)
Information about options
Options:
yes
Description of options:
Any Framework Agreement that may result from this Competition will (subject to paragraph 1.6 below, if applicable, be for a term of 36 months (“the Term”).
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
II.2.13)
Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds:
no
II.2)
Description
II.2.1)
Title
Lot 7 Actuarial & Pension Advisory Services, Estimated Contract Value in excess of €25,000
Lot No:
7
II.2.2)
Additional CPV code(s)
66171000
-
Financial consultancy services
66519600
-
Actuarial services
66520000
-
Pension services
66523000
-
Pension fund consultancy services
66523100
-
Pension fund administration services
72221000
-
Business analysis consultancy services
72810000
-
Computer audit services
79210000
-
Accounting and auditing services
79211000
-
Accounting services
79211100
-
Bookkeeping services
79211200
-
Compilation of financial statements services
79212000
-
Auditing services
79212100
-
Financial auditing services
79212200
-
Internal audit services
79212300
-
Statutory audit services
79212400
-
Fraud audit services
79212500
-
Accounting review services
79220000
-
Fiscal services
79221000
-
Tax consultancy services
79412000
-
Financial management consultancy services
II.2.3)
Place of performance
NUTS code:
IE -
IRELAND
Main site or place of performance:
Dublin 1
II.2.4)
Description of the procurement
In summary, the Services comprise:
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
1. Accounting Services,
2. Audit Services,
3. Financial Advisory Services,
4. Actuarial and Pension Advisory Services
The full scope of services is outlined in Appendix 1, Part 2 of the RFT Document.
II.2.5)
Award criteria
Criteria below
Quality criterion
-
Name:
1. Quality of Planning and Service Methodology
/
Weighting:
300
Quality criterion
-
Name:
2. Quality of Contract Management Methodology
/
Weighting:
200
Cost criterion
-
Name:
3. Cost (Blended Daily Rate)
/
Weighting:
500
II.2.6)
Estimated value
Value excluding VAT: 7500000.00
EUR
II.2.7)
Duration of the contract, framework agreement or dynamic purchasing system
Duration in months:
36
This contract is subject to renewal:
no
II.2.10)
Information about variants
Variants will be accepted:
no
II.2.11)
Information about options
Options:
yes
Description of options:
Any Framework Agreement that may result from this Competition will (subject to paragraph 1.6 below, if applicable, be for a term of 36 months (“the Term”).
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
The Contracting Authority reserves the right, at its discretion, to extend the Term for a period or periods of up to 12 months with a maximum of 1 such extension or extensions on the same terms and conditions, subject to the Contracting Authority’s obligations at law. The Term will not exceed four (4) years in aggregate.
II.2.13)
Information about European Union funds
The procurement is related to a project and/or programme financed by European Union funds:
no
Section III: Legal, economic, financial and technical information
III.1)
Conditions for participation
III.1.1)
Suitability to pursue the professional activity, including requirements relating to enrolment on professional or trade registers
List and brief description of conditions:
Please consult the RFT documentation for this competition (RFT 228698)
III.1.2)
Economic and financial standing
List and brief description of selection criteria:
Please consult the RFT documentation for this competition (RFT 228698)
Minimum level(s) of standards possibly required:
Please consult the RFT documentation for this competition (RFT 228698)
III.1.3)
Technical and professional ability
List and brief description of selection criteria:
Please consult the RFT documentation for this competition (RFT 228698)
Minimum level(s) of standards possibly required:
Please consult the RFT documentation for this competition (RFT 228698)
III.2)
Conditions related to the contract
III.2.2)
Contract performance conditions
Please consult the RFT documentation for this competition (RFT 228698)
III.2.3)
Information about staff responsible for the performance of the contract
Obligation to indicate the names and professional qualifications of the staff assigned to performing the contract
Section IV: Procedure
IV.1)
Description
IV.1.1)
Type of procedure
Open procedure
IV.1.3)
Information about a framework agreement or a dynamic purchasing system
The procurement involves the establishment of a framework agreement
Framework agreement with several operators
Envisaged maximum number of participants to the framework agreement:
175
IV.1.8)
Information about the Government Procurement Agreement (GPA)
The procurement is covered by the Government Procurement Agreement
: yes
IV.2)
Administrative information
IV.2.1)
Previous publication concerning this procedure
Notice number in the OJ S: 2022/S 169-477765
IV.2.2)
Time limit for receipt of tenders or requests to participate
Date:
11/01/2023
Local time:
12:00
IV.2.4)
Languages in which tenders or requests to participate may be submitted
English
IV.2.7)
Conditions for opening of tenders
Date:
11/01/2023
Local time:
12:00
Section VI: Complementary information
VI.1)
Information about recurrence
This is a recurrent procurement:
no
VI.3)
Additional information
Please consult the RFT documentation for this competition (RFT 228698)
VI.4)
Procedures for review
VI.4.1)
Review body
The High Court of Ireland
Dublin
IE
Telephone:
+353 18866000
VI.4.3)
Review procedure
Precise information on deadline(s) for review procedures:
Please consult your own legal advisors.