DOCSLIB.ORG

GBIC Approval Scheme

Total Page：16

File Type：pdf, Size：1020Kb

Download full-text PDF Read full-text
GBIC Approval Scheme GBIC Approval Scheme Version 1.11 11.10.2018 GBIC Approval Scheme Content 1 Management Summary ................................................................................................... 8 2 Introduction .................................................................................................................... 11 2.1 Scope ................................................................................................................... 11 2.2 Objectives ............................................................................................................ 11 2.3 GBIC as Approval Authority .................................................................................. 12 2.4 Starting Points ...................................................................................................... 13 2.4.1 Development of the GBIC Approval Scheme ............................................. 13 2.4.2 Extension to Other Payment Schemes and Approval Bodies .................... 14 2.4.3 Necessity of a Common and Uniform Approval Scheme for Payment Schemes .................................................................................... 14 3 Approval Policy .............................................................................................................. 16 3.1 Overall Objectives ................................................................................................ 16 3.1.1 Compliance with Legal Requirements ....................................................... 16 3.1.2 Interoperability .......................................................................................... 16 3.1.3 Security ..................................................................................................... 16 3.1.4 System Integrity ........................................................................................ 16 3.1.5 Transparency ............................................................................................ 17 3.1.6 Integration of International Standards ....................................................... 17 3.2 Specific Objectives ............................................................................................... 17 3.2.1 Easy Administration .................................................................................. 17 3.2.2 Flexibility and Modularity ........................................................................... 17 3.2.3 Creation of Synergy Effects ....................................................................... 18 4 Approval Scheme .......................................................................................................... 19 4.1 Approval Roles ..................................................................................................... 19 4.1.1 Payment Schemes and Licensees ............................................................ 19 4.1.2 GBIC Approval Infrastructure .................................................................... 20 4.1.2.1 Approval Council ......................................................................... 20 4.1.2.2 Security Committee ..................................................................... 20 4.1.2.3 Technical Committee ................................................................... 21 4.1.2.4 Approval Office ............................................................................ 21 4.1.2.5 Security Evaluator ....................................................................... 22 11.10.2018 Page 1 GBIC Approval Scheme 4.1.2.6 Testing Laboratory....................................................................... 22 4.1.3 Additional Roles ........................................................................................ 22 4.1.3.1 Approval Applicant....................................................................... 22 4.1.3.2 Approval Owner ........................................................................... 23 4.2 Approval Methodology .......................................................................................... 23 4.3 General Conditions ............................................................................................... 24 4.4 Processes within the GBIC Approval Scheme ...................................................... 25 4.4.1 Maintenance Process ................................................................................ 25 4.4.1.1 Purpose and Roles ...................................................................... 25 4.4.1.2 Process Initiation ......................................................................... 26 4.4.1.3 Sub Processes ............................................................................ 27 4.4.2 Approval Process ...................................................................................... 34 4.4.2.1 Purpose and Roles ...................................................................... 34 4.4.2.2 Process Initiation ......................................................................... 34 4.4.2.3 Sub Processes ............................................................................ 34 4.4.3 Administration Process ............................................................................. 53 4.4.3.1 Purpose and Roles ...................................................................... 53 4.4.3.2 General Conditions ...................................................................... 53 4.4.3.3 Sub Processes ............................................................................ 53 4.4.4 Extension of the Approval and Maintenance Process for EMV Debit/Credit ...................................................................................... 54 4.4.4.1 Mapping of Acquirers and GBIC to AC ........................................ 56 4.4.4.2 Mapping of Acquirers and GBIC to TC......................................... 57 4.4.4.3 Security Committee ..................................................................... 58 4.4.5 Refinement of the Maintenance and Approval Process for GBIC ICC Approval Objects ...................................................................... 59 4.4.5.1 Maintenance Process refined for GBIC ICC Approval Objects ......................................................................... 59 4.4.5.2 Consideration of Patches............................................................. 62 4.4.6 Refinement of the Hardware Security Evaluation for GBIC ICC Approval Objects ................................................................................ 63 4.4.6.1 Introduction ................................................................................. 63 Page 2 11.10.2018 GBIC Approval Scheme 4.4.6.2 Process for the Informal Evaluation of GBIC Smart Cards .......................................................................................... 64 4.4.6.3 Evaluation Process of GBIC Smart Cards based on a CC Certificate ........................................................................... 67 4.4.6.4 Re-Assessment of Hardware ....................................................... 70 4.4.6.5 Change and Extended Approval of the GBIC Smart Card ............................................................................................ 71 4.4.6.6 Tabular Overview Based on a CC Certificate............................... 73 4.4.6.7 Glossary – Hardware Security Evaluation for GBIC ICC Approval Objects .................................................................. 74 4.5 Approval Process Documentation ......................................................................... 75 4.5.1 Approval Information ................................................................................. 75 4.5.2 Registration ............................................................................................... 75 4.5.3 Information about the Eligibility for Approval ............................................. 76 4.5.4 Functional Test Report .............................................................................. 76 4.5.5 Security Evaluator Declaration .................................................................. 76 4.5.6 Security Evaluation Report ........................................................................ 76 4.5.7 Intermediate Reply for Approval ................................................................ 77 4.5.8 Contracts and other Documents ................................................................ 77 4.5.9 Approval Letter .......................................................................................... 77 4.5.10 Approval Lists ........................................................................................... 77 4.6 Objects of the GBIC Approval Scheme ................................................................. 77 4.6.1 Approval Object ........................................................................................ 77 4.6.2 Evaluation Object and Security Components ............................................ 78 4.6.3 Test Object ............................................................................................... 79 5 Basic Approval Requirements........................................................................................ 80 5.1 GeldKarte ............................................................................................................. 81 5.1.1 System Description ................................................................................... 81 5.1.2 Agreements/Contracts .............................................................................
Load more

Recommended publications
  • Payments and Market Infrastructure Two Decades After the Start of the European Central Bank Editor: Daniela Russo
    Payments and market infrastructure two decades after the start of the European Central Bank Editor: Daniela Russo July 2021 Contents Foreword 6 Acknowledgements 8 Introduction 9 Prepared by Daniela Russo Tommaso Padoa-Schioppa, a 21st century renaissance man 13 Prepared by Daniela Russo and Ignacio Terol Alberto Giovannini and the European Institutions 19 Prepared by John Berrigan, Mario Nava and Daniela Russo Global cooperation 22 Prepared by Daniela Russo and Takeshi Shirakami Part 1 The Eurosystem as operator: TARGET2, T2S and collateral management systems 31 Chapter 1 – TARGET 2 and the birth of the TARGET family 32 Prepared by Jochen Metzger Chapter 2 – TARGET 37 Prepared by Dieter Reichwein Chapter 3 – TARGET2 44 Prepared by Dieter Reichwein Chapter 4 – The Eurosystem collateral management 52 Prepared by Simone Maskens, Daniela Russo and Markus Mayers Chapter 5 – T2S: building the European securities market infrastructure 60 Prepared by Marc Bayle de Jessé Chapter 6 – The governance of TARGET2-Securities 63 Prepared by Cristina Mastropasqua and Flavia Perone Chapter 7 – Instant payments and TARGET Instant Payment Settlement (TIPS) 72 Prepared by Carlos Conesa Eurosystem-operated market infrastructure: key milestones 77 Part 2 The Eurosystem as a catalyst: retail payments 79 Chapter 1 – The Single Euro Payments Area (SEPA) revolution: how the vision turned into reality 80 Prepared by Gertrude Tumpel-Gugerell Contents 1 Chapter 2 – Legal and regulatory history of EU retail payments 87 Prepared by Maria Chiara Malaguti Chapter 3 –
    [Show full text]
  • AUTOMATED TELLER MACHINE (Athl) NETWORK EVOLUTION in AMERICAN RETAIL BANKING: WHAT DRIVES IT?
    AUTOMATED TELLER MACHINE (AThl) NETWORK EVOLUTION IN AMERICAN RETAIL BANKING: WHAT DRIVES IT? Robert J. Kauffiiian Leollard N.Stern School of Busivless New 'r'osk Universit,y Re\\. %sk, Net.\' York 10003 Mary Beth Tlieisen J,eorr;~rd n'. Stcr~iSchool of B~~sincss New \'orl; University New York, NY 10006 C'e~~terfor Rcseai.clt 011 Irlfor~i~ntion Systclns lnfoornlation Systen~sI)epar%ment 1,eojrarcl K.Stelm Sclrool of' Busir~ess New York ITuiversity Working Paper Series STERN IS-91-2 Center for Digital Economy Research Stem School of Business Working Paper IS-91-02 Center for Digital Economy Research Stem School of Business IVorking Paper IS-91-02 AUTOMATED TELLER MACHINE (ATM) NETWORK EVOLUTION IN AMERICAN RETAIL BANKING: WHAT DRIVES IT? ABSTRACT The organization of automated teller machine (ATM) and electronic banking services in the United States has undergone significant structural changes in the past two or three years that raise questions about the long term prospects for the retail banking industry, the nature of network competition, ATM service pricing, and what role ATMs will play in the development of an interstate banking system. In this paper we investigate ways that banks use ATM services and membership in ATM networks as strategic marketing tools. We also examine how the changes in the size, number, and ownership of ATM networks (from banks or groups of banks to independent operators) have impacted the structure of ATM deployment in the retail banking industry. Finally, we consider how movement toward market saturation is changing how the public values electronic banking services, and what this means for bankers.
    [Show full text]
  • Moving Forward. Driving Results. Euronet Worldwide Annual Report 2004 Report Annual Worldwide Euronet
    MOVING FORWARD. DRIVING RESULTS. EURONET WORLDWIDE ANNUAL REPORT 2004 REPORT ANNUAL WORLDWIDE EURONET EURONET WORLDWIDE ANNUAL REPORT 2004 The Transaction Highway At Euronet Worldwide, Inc. secure electronic financial transactions are the driving force of our business. Our mission is to bring electronic payment convenience to millions who have not had it before. Every day, our operations centers in six countries connect consumers, banks, retailers and mobile operators around the world, and we process millions of transactions a day over this transaction highway. We are the world's largest processor of prepaid transactions, supporting more than 175,000 point-of-sale (POS) terminals at small and major retailers around the world. We operate the largest pan-European automated teller machine (ATM) network across 14 countries and the largest shared ATM network in India. Our comprehensive software powers not only our own international processing centers, but it also supports more than 46 million transactions per month for integrated ATM, POS, telephone, Internet and mobile banking solutions for our customers in more than 60 countries. Glossary ATM – Automated Teller Machine EMEA - Europe, Middle East and Africa An unattended electronic machine in a public Euronet has an EMEA regional business unit in place that dispenses cash and bank account the EFT Processing Segment. information when a personal coded card is EPS - Earnings per Share used. A company's profit divided by each fully-diluted Contents EBITDA - Earnings before interest, taxes, share of common stock. depreciation and amortization 3...Letter to Our Shareholders E-top-up – Electronic top up EBITDA is the result of operating profit plus The ability to add airtime to a prepaid mobile 5...2004 Company Highlights depreciation and amortization.
    [Show full text]
  • The Transaction Network in Japan's Interbank Money Markets
    The Transaction Network in Japan’s Interbank Money Markets Kei Imakubo and Yutaka Soejima Interbank payment and settlement flows have changed substantially in the last decade. This paper applies social network analysis to settlement data from the Bank of Japan Financial Network System (BOJ-NET) to examine the structure of transactions in the interbank money market. We find that interbank payment flows have changed from a star-shaped network with money brokers mediating at the hub to a decentralized network with nu- merous other channels. We note that this decentralized network includes a core network composed of several financial subsectors, in which these core nodes serve as hubs for nodes in the peripheral sub-networks. This structure connects all nodes in the network within two to three steps of links. The network has a variegated structure, with some clusters of in- stitutions on the periphery, and some institutions having strong links with the core and others having weak links. The structure of the network is a critical determinant of systemic risk, because the mechanism in which liquidity shocks are propagated to the entire interbank market, or like- wise absorbed in the process of propagation, depends greatly on network topology. Shock simulation examines the propagation process using the settlement data. Keywords: Interbank market; Real-time gross settlement; Network; Small world; Core and periphery; Systemic risk JEL Classification: E58, G14, G21, L14 Kei Imakubo: Financial Systems and Bank Examination Department, Bank of Japan (E-mail: [email protected]) Yutaka Soejima: Payment and Settlement Systems Department, Bank of Japan (E-mail: [email protected]) Empirical work in this paper was prepared for the 2006 Financial System Report (Bank of Japan [2006]), when the Bank of Japan (BOJ) ended the quantitative easing policy.
    [Show full text]
  • The Topology of Interbank Payment Flows
    Federal Reserve Bank of New York Staff Reports The Topology of Interbank Payment Flows Kimmo Soramäki Morten L. Bech Jeffrey Arnold Robert J. Glass Walter E. Beyeler Staff Report no. 243 March 2006 This paper presents preliminary findings and is being distributed to economists and other interested readers solely to stimulate discussion and elicit comments. The views expressed in the paper are those of the authors and are not necessarily reflective of views at the Federal Reserve Bank of New York or the Federal Reserve System. Any errors or omissions are the responsibility of the authors. The Topology of Interbank Payment Flows Kimmo Soramäki, Morten L. Bech, Jeffrey Arnold, Robert J. Glass, and Walter E. Beyeler Federal Reserve Bank of New York Staff Reports, no. 243 March 2006 JEL classification: E59, E58, G1 Abstract We explore the network topology of the interbank payments transferred between commercial banks over the Fedwire® Funds Service. We find that the network is compact despite low connectivity. The network includes a tightly connected core of money-center banks to which all other banks connect. The degree distribution is scale-free over a substantial range. We find that the properties of the network changed considerably in the immediate aftermath of the attacks of September 11, 2001. Key words: network, topology, interbank, payment, Fedwire, September 11, 2001 Soramäki: Helsinki University of Technology. Bech: Federal Reserve Bank of New York. Arnold: Federal Reserve Bank of New York. Glass: Sandia National Laboratories. Beyeler: Sandia National Laboratories. Address correspondence to Morten L. Bech (e-mail: [email protected]).
    [Show full text]
  • Faqs About Unionpay Card Acceptance in New Zealand
    FAQs about UnionPay card acceptance in New Zealand Chinese tourists are travelling everywhere in New Zealand and increasingly making their own decisions on where they stay and what and where they buy. UnionPay cards gives your business the opportunity to capitalise on this growth. Don’t miss out on this tourist boom, be prepared by accepting the world’s most issued card. 1. What is UnionPay? UnionPay branded card examples UnionPay is a leading payment card brand, alongside more familiar brands like Visa, MasterCard and American Express. The UnionPay card is the preferred method of payment for Chinese abroad and is increasingly becoming one of the most important credit cards in Asia. UnionPay cards are accepted in 168 countries and regions, covering 41 million merchants and over 2 million ATMs. 6. What type of UnionPay cards can be accepted? 2. What are the customer benefits of paying with a UnionPay card? There are both UnionPay debit cards and UnionPay credit cards. UnionPay cardholders benefit from high transaction spending Basically, there are several different looks as with all payment limits and no foreign exchange/currency. When customers pay card products but the UnionPay logo will be prominently a New Zealand merchant, the transactional currency amount is displayed on the card. All valid bank cards with the UnionPay converted directly into Chinese Yuan based on the transaction logo can be accepted at the Smartpay EFTPOS terminal. day’s exchange rate and deducted from their UnionPay card. UnionPay cards can be chip or magnetic stripe cards. The cards Conversion through an intermediary currency is not necessary may be UnionPay branded or they may have dual branding and hence the customer is not charged a foreign currency with others such as Visa or MasterCard.
    [Show full text]
  • Understanding the Business Relevance of Open Apis and Open Banking for Banks Information Paper
    API € Understanding the business relevance of Open APIs and Open Banking for banks Information Paper EBA Working Group on Electronic Alternative Payments Version 1.0 May 2016 CONTENTS 1. Executive summary 4 2. Introduction 5 2.1. Services on top of the infrastructure layer 5 2.2. Trend: interfacing between market participants through APIs 6 2.3. Reading guide 6 3. Relevant concepts in APIs 7 3.1 The level of API openness determines potential reach 7 3.2 Creating value with Open APIs 8 3.3 Examples of successful Open API strategies 9 3.4. Financial APIs need agreements beyond technical aspects 10 3.5. Examples of Open APIs in the financial industry 10 3.6. Governance of APIs 11 3.7. API standardisation initiatives in the payments industry 11 3.8. From ‘Open API’ to ‘Open Banking’ 15 4. Open Banking from a bank’s perspective 16 4.1. API: pivot between products and distribution 16 4.2. Four potential roles in the financial value chain 17 Role 1: Integrator 17 Role 2: Producer 18 Role 3: Distributor 19 Role 4: Platform 20 5. Challenges and Opportunities for banks when opening up 22 5.1. The concept of opening up 22 5.2. Challenges for banks when opening up 22 5.3. Opportunities for banks when opening up 23 6. Key observations on Open Banking 24 Appendix 1: Overview Open API businesses 25 Appendix 2: Overview Open API initiatives - payments 28 Appendix 3: Reference documents 31 Appendix 4: Glossary 32 Copyright © 2016 Euro Banking Association (EBA) The information paper is the result of an analysis carried out by the EBA Working Group on Electronic Alternative All rights reserved.
    [Show full text]
  • Card Processing Guide - MOI 2015.Qxp GP 07/09/2015 17:45 Page 1
    JM3150_Card Processing Guide - MOI 2015.qxp_GP 07/09/2015 17:45 Page 1 CARD PROCESSING GUIDE MERCHANT OPERATING INSTRUCTIONS SERVICE. DRIVEN. COMMERCE JM3150_Card Processing Guide - MOI 2015.qxp_GP 07/09/2015 17:45 Page 2 CONTENTS SECTION PAGE Welcome 1 Global Payments 1 About This Document 1 An Introduction To Card Processing 3 The Anatomy Of A Card Payment 3 Transaction Types 4 Risk Awareness 4 Card Present (CP) Transactions 9 Cardholder Verified By PIN 9 Cardholder Verified By Signature 9 Cardholder Verified By PIN And Signature 9 Contactless Card Payments 10 Checking Cards 10 Examples Of Card Logos 13 Examples Of Cards And Card Features 14 Accepting Cards Using An Electronic Terminal 18 Authorisation 19 ‘Code 10’ Calls 24 Account Verification/Status Checks 25 Recovered Cards 26 Refunds 27 How To Submit Your Electronic Terminal Transactions 29 Using Fallback Paper Vouchers 30 Card Not Present (CNP) Transactions 33 Accepting Mail And Telephone Orders 33 Accepting Internet Orders 34 Authorisation Of CNP Transactions 36 Confirming CNP Orders 38 Delivering Goods 39 Collection Of Goods 39 Special Transaction Types 40 Bureau de Change 40 Dynamic Currency Conversion (DCC) 41 Foreign Currency Transactions 41 Gratuities 42 Hotel And Car Rental Transactions 42 Prepayments/Deposits/Instalments 44 Purchase With Cashback 44 Recurring Transactions 45 Global Iris 48 HomeCurrencyPay 50 An Introduction To HomeCurrencyPay 50 JM3150_Card Processing Guide - MOI 2015.qxp_GP 07/09/2015 17:45 Page 3 SECTION PAGE Card Present (CP) HomeCurrencyPay Transactions
    [Show full text]
  • OPERA V5 OPI Installation and Reference Guide Release 20.1 F26820-01 Copyright © 2010, 2020, Oracle And/Or Its Affiliates
    Oracle® Hospitality Payment Interface OPERA V5 OPI Installation and Reference Guide Release 20.1 F26820-01 July 2020 Oracle Hospitality Payment Interface OPERA V5 OPI Installation and Reference Guide Release 20.1 F26820-01 Copyright © 2010, 2020, Oracle and/or its affiliates. All rights reserved. This software and related documentation are provided under a license agreement containing restrictions on use and disclosure and are protected by intellectual property laws. Except as expressly permitted in your license agreement or allowed by law, you may not use, copy, reproduce, translate, broadcast, modify, license, transmit, distribute, exhibit, perform, publish, or display any part, in any form, or by any means. Reverse engineering, disassembly, or decompilation of this software, unless required by law for interoperability, is prohibited. The information contained herein is subject to change without notice and is not warranted to be error-free. If you find any errors, please report them to us in writing. If this software or related documentation is delivered to the U.S. Government or anyone licensing it on behalf of the U.S. Government, then the following notice is applicable: U.S. GOVERNMENT END USERS: Oracle programs, including any operating system, integrated software, any programs installed on the hardware, and/or documentation, delivered to U.S. Government end users are "commercial computer software" pursuant to the applicable Federal Acquisition Regulation and agency-specific supplemental regulations. As such, use, duplication, disclosure, modification, and adaptation of the programs, including any operating system, integrated software, any programs installed on the hardware, and/or documentation, shall be subject to license terms and license restrictions applicable to the programs.
    [Show full text]
  • Liquidity Flows in Interbank Networks!
    Liquidity Flows in Interbank Networks Fabio Castiglionesiy Mario Eboliz November 2012 Abstract In this paper we model interbank liquidity networks as ‡ow networks. The aim is to compare the ability of di¤erent network structures to cope with the liquidity risk faced by the banks. In particular, we analyze the e¢ ciency of three network structures –star-shaped, complete and incomplete – in transferring liquidity among banks. It turns out that the star-shaped interbank networks achieve the full coverage of liquidity risk with the smallest amount of interbank deposits held by each bank. This implies that star-shaped networks generate the minimum counterparty risk for the banks. Moreover, the star-shaped network is more resilient to systemic risk: the default of one or more banks is less likely to cause the default of the entire system in a star-shaped network than in a complete network. These results provides a rationale of the consistent empirical evidence that interbank network are sparse networks. JEL Classi…cation: D85, G21. Keywords: Interbank Network, Liquidity Coinsurance, Flow Networks. We thank Marco della Seta, Fabio Feriozzi, Ra¤aele Mosca, Wolf Wagner and seminar participants at the Financial Networks Conference 2011 (Geneva), Tilburg University and University of Pescara for helpful comments. The usual disclaimer applies. yCentER, EBC, Department of Finance, Tilburg University. E-mail: [email protected]. zUniversity of Pescara, Faculty of Economics. E-mail: [email protected]. 1 1 Introduction One of the main functions provided by banks is liquidity transformation. Banks are there- fore characterized by a maturity mismatch between long-term assets and short-term lia- bilities.
    [Show full text]
  • Too Interconnected to Fail: a Survey of the Interbank Networks Literature
    Anne-Caroline Hüser Too Interconnected to Fail: A Survey of the Interbank Networks Literature SAFE Working Paper No. 91 Electronic copy available at: http://ssrn.com/abstract=2577241 Non-Technical Summary A network approach to banking is particularly important for assessing financial stability and systemic risk. This approach can be instrumental in capturing the externalities that the risk associated with a single institution may create for the entire system. Indeed, from a financial stability perspective, banks should neither be too-big-to-fail nor too-interconnected-to-fail. A better understanding of network externalities may facilitate the adoption of a macro- prudential framework for financial supervision. Network externalities arise when risk-taking behavior of individual institutions affects other institutions and the system as a whole. To guide policy it becomes necessary, in this context, to measure the systemic importance of individual banks, i.e. their capacity to generate contagion in the rest of the system. The analysis of interbank networks can provide this guidance. Against this background we review the literature on interbank networks, which is part of a growing literature on financial networks. The broader financial networks literature is analyzing connections between financial institutions: banks, but also hedge funds, insurance companies, etc. We restrict the survey's focus on the interbank network literature. This survey presents a systematic overview of our current understanding of the structure of interbank networks,
    [Show full text]
  • Economic Impact of Real-Time Payments
    Economic impact of real-time payments RESEARCH REPORT JULY 2019 ECONOMIC IMPACT OF INSTANT PAYMENTS 1 Important notice from Deloitte This final report (the “Final Report”) has been prepared by We have conducted scenario analysis based on available Deloitte LLP (“Deloitte”) for Vocalink Limited, a Mastercard data and estimated projections. The results produced by our company, (“Vocalink”) in accordance with the Framework scenarios under different assumptions are dependent upon the Agreement dated 8 August 2018 and the Work Order dated 9 information with which we have been provided. Our scenarios August 2018 (together “the Contract”) and on the basis of the are intended only to provide an illustrative analysis of the scope and limitations set out below. implications of real-time payments schemes. Actual results are likely to be different from those projected by the scenarios due The Final Report has been prepared solely for the purposes of to unforeseen events and accordingly we can give no assurance providing a framework for assessing the economic impacts of as to whether, or how closely, the actual results ultimately instant payment schemes, as set out in the Contract. It should achieved will correspond to the outcomes projected in the not be used for any other purpose or in any other context, and scenarios. in no way constitutes a replacement for a detailed business case for developing and/or introducing a real-time payments All copyright and other proprietary rights in the Final Report scheme, and Deloitte accepts no responsibility for its use in remain the property of Deloitte LLP and any rights not either regard.
    [Show full text]