This information memorandum is to introduce the subject matter and provide a general idea
and information on the subject. Although, the material included in this document is based on
data / information gathered from various reliable sources; however, it is based upon certain
assumptions which may differ from case to case. The information has been provided on ‘as is
where is’ basis without any warranties or assertions as to the correctness or soundness
thereof. Although, due care and diligence has been taken to compile this document, the
contained information may vary due to any change in any of the concerned factors, and the
actual results may differ substantially from the presented information. Pakistan Industrial Technical Assistance Centre, its employees or agents do not assume any liability for any financial or other loss resulting from this memorandum in consequence of undertaking this activity. The contained information does not preclude any further professional advice. The prospective user of this memorandum is encouraged to carry out additional diligence and gather any information which is necessary for making an informed decision, including taking professional advice from a qualified consultant / technical expert before taking any decision to act upon the information.