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Brussels, October 2015
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This document represents advice tendered to FERMA and International SOS by external experts. This document has been drafted on the advice of experts acting in their personal capacity. Opinions expressed here are therefore only informative and have no binding character whatsoever. Where ailiations are mentioned, it is for purposes of identiication and reference only. Any use made of the information in this document is entirely at the user’s risk. No liability will be accepted by International SOS, the individual experts or their organisations.