unreliable and/or have any significant changes in the future, the opinion provided by the IFA may differ accordingly. As a result, the IFA is unable to be held responsible for any adverse impacts on the

. 3) dated 29 June 2017 (effective on 16 July 2017). 9 an offense concerning property, only for a cause arising from a deceitful, fraudulent or dishonest act that results in widespread damage, either