1. Acceptance of terms and conditions

The terms "Goodwill" and "we" as used herein refer to Goodwill Accountancy Services Company. Goodwill operates and administers the websites ("Websites") through which certain commercial services are delivered. The services provided by Goodwill via the Websites ("Services") are accessible through the personal computer delivery channel and the mobile channel.

The terms "you" and "User" as used herein refer to all individuals and / or entities accessing the Services for any reason or any purpose. The term "Contents" is used herein to refer to all or any of, as the case may be, the data, text, button icons, links, HTML codes, trademark, software, music, sound, photographs, graphics, still pictures, series of moving pictures, (whether animated or not), videos, merchandise, products, advertisements, services or any compilation or combination of them and any other contents or materials that may be found on any website or any webpage.

Goodwill provides the Services to you, subject to the following Terms and Conditions of Use ("T&C"), which may be updated and revised by us from time to time by posting the revised version at the Websites. Some Services may be subject to additional terms and conditions governing their provision which additional terms will be made known to you upon you expressing your intent to use those services. Those additional terms and conditions are hereby incorporated by reference into the T&C.

You accept and agree to be bound by the T&C upon your using any Services or otherwise accessing the Websites or using any information found therein. If you do not accept the T&C, you may not and should not access the Websites or use the services or information provided thereunder. If you have any questions about the T&C, or about accessing and using the Websites, please contact us by email.

2. Description of service

All Services together with any new features that augment or enhance any such services currently offered shall, unless explicitly stated otherwise, be subject to the T&C. You understand and agree that the Services are provided "AS-IS" and that Goodwill assumes no responsibility for the timeliness, deletion, mis-delivery or failure of the provision of any Services.

You understand that the technical processing and transmission of the Services may involve (a) transmissions over various networks; and (b) changes to conform and adapt to technical requirements of connecting networks or devices. Goodwill shall, accordingly, in no circumstances, be liable for any failure of any Services in whole or in part or for your inability to gain access in whole or in part to such Services due to the delay or failure of any communication networks or any party providing such access.

3. Goodwill Privacy Policy

Personally identifiable information is subject to our Privacy Policy. Please see our Privacy Policy.

4. User Conduct

Any Contents posted to or accessed via the Websites, whether publicly posted or privately transmitted, are the sole responsibility of the person from which such Contents originated. This means that the Users from whom Contents originate, not Goodwill, are entirely responsible for all the Contents that they upload, post, email, offer or otherwise transmit via the Services. Goodwill does not control the Contents posted via the Services and, as such, does not guarantee the accuracy, integrity or quality of such Contents. For the Users accessing Contents via the Services, they understand and acknowledge that by so using the Services, they may be exposed to Contents that are offensive, indecent or objectionable. Under no circumstances will Goodwill be liable in any way for any Contents for, including but not limited to, any errors or omissions in any Contents, or any loss or damage of any kind incurred as a result of the use of any Contents posted, emailed, offered or otherwise transmitted via the Services.

You undertake not to use the Services to:

You acknowledge that Goodwill does not have any obligation to pre-screen Contents, but that Goodwill has the right (but not the obligation) in its sole discretion to refuse or remove any Contents that is available via the Services. Without limiting the said right, Goodwill has the right to remove any Contents that, in its opinion, violate the T&C or are otherwise, in its opinion, objectionable. You undertake to evaluate, and agree to evaluate and to bear all risks associated with the use of any Contents, including any reliance on the presumed accuracy, completeness, or usefulness of such Contents. In this regard, you acknowledge that you may not rely on any Contents created by Goodwill or submitted to Goodwill, including, without limitation, information contained in chat room, forum, auction sites and Cybermall and all other parts of the Services.

You acknowledge and agree that Goodwill may preserve Contents and may also disclose Contents if required to do so by law or in the good faith belief that such preservation or disclosure is reasonably necessary to, without limitation: (a) comply with legal process; (b) enforce its rights; or (c) respond to claims that any Contents violate the rights of third-parties.

5. Public disclosure of information

Before you send any Contents, Other Information or personally identifiable information, you must check whether you are sending it in the public area of the Websites. If you are sending it in the public area, you acknowledge that you are doing so voluntarily and that (a) Goodwill is granted a world-wide, royalty free licence to reproduce, modify, adapt and publish such Contents for as long as you elect to continue to include such Contents in the Websites and (b) any person may use such Contents for the purpose of exchanging email/ emails or chatting between or amongst Users or introducing you to Users. All such Contents you voluntarily make available in the public area are not to be regarded as being collected by Goodwill.

6. Indemnity

You agree to indemnify, defend and hold harmless Goodwill, and its officers, agents, co-branders or other partners, and employees against any and all claims, proceedings, damages, injuries, liabilities arising from (a) your acts or inaction in breach of these T&C, (b) your use of any Services or (c) the Contents, Other Information or personally identifiable information you submit, post to or transmit through the Services.

7. Modifications to services

Goodwill reserves the right at any time and from time to time to modify or discontinue, temporarily or permanently, the Services (or any part thereof) with or without notice. You agree that Goodwill shall not be liable to you or to any third party for any modification, suspension or discontinuance of the Services.

8. Links

The Websites contain links to other sites or pages on the World Wide Web, which are not maintained or controlled by Goodwill and for which Goodwill is not responsible. When you activate any such links, you leave the Websites and access such sites or pages at your own risk and Goodwill shall not be responsible or liable for any Contents, advertising, products, or other materials on or available from such sites or pages. You further acknowledge and agree that Goodwill shall not be responsible or liable, directly or indirectly, for any damage or loss caused or alleged to be caused by or in connection with the use of or reliance on any such Contents, goods or services available on or through any such sites or pages.

9. Mobile Channel

In respect of the mobile channel, you acknowledge that the designated mobile telecommunication devices made accessible to the Services are able to access only certain Internet addresses, that you can only view documents the formats of which are supported by our designated software and that certain pop-up windows may not be supported and you acknowledge that any alteration, reconfiguration or similar acts done to the relevant mobile telecommunication devices (including the hardware and software contained therein) would result in the alteration of the said design and may cause the Services to be disrupted and/or become inaccessible.

You understand and acknowledge that Goodwill is not the manufacturer of the relevant mobile telecommunication devices nor a wireless telecommunication service provider and Goodwill shall, in no event, be liable for any direct, indirect, incidental, special, consequential or exemplary damages resulting from (a) the use or failure to use the Services via the relevant mobile telecommunication device(s); (b) the access or failure to access the mobile channel via the relevant mobile telecommunication device(s); (c) any matters relating to any use of or the failure to use the relevant mobile telecommunication device(s)relating thereto; and (iv) any damage or loss of data to your mobile telecommunication device whether or not caused by the use of the Services.

10. Disclaimer of warranties

YOU EXPRESSLY UNDERSTAND AND AGREE THAT:

11. Limitation of liabilities

YOU EXPRESSLY UNDERSTAND AND AGREE THAT, TO THE EXTENT PERMITTED BY LAW, GOODWILL SHALL NOT BE LIABLE FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, CONSEQUENTIAL OR EXEMPLARY DAMAGES, INCLUDING BUT NOT LIMITED TO, DAMAGES FOR LOSS OF PROFITS, GOODWILL, USE, DATA OR OTHER INTANGIBLE LOSSES, RESULTING FROM: (I) THE USE OR THE INABILITY TO USE THE SERVICES; (II) THE COST OF PROCUREMENT OF SUBSTITUTE GOODS AND SERVICES RESULTING FROM ANY CONTENTS, OTHER INFORMATION OR SERVICES PURCHASED OR OBTAINED OR MESSAGES RECEIVED OR TRANSACTIONS ENTERED INTO THROUGH OR FROM THE SERVICES; (III) UNAUTHORIZED ACCESS TO OR ALTERATION OF YOUR TRANSMISSIONS OR PERSONALLY IDENTIFIABLE INFORMATION; (IV) STATEMENTS OR CONDUCT OF ANY THIRD PARTY IN CONNECTION WITH ANY SERVICES; OR (V) ANY OTHER MATTER RELATING TO THE SERVICES.

GOODWILL' S LIABILITY, IF IT IS SO HELD LIABLE DESPITE THE PROVISIONS HEREIN, TO THE USER IN RELATION TO THE SERVICES SHALL BE LIMITED TO THE AMOUNT OF THE RELEVANT TRANSACTION OR THE DIRECT DAMAGES SUSTAINED, WHICHEVER IS LESS.

12. IP rights and copyright agents

Goodwill respects copyright law and expects its Users to do the same. Unauthorized copying, distribution, modification and public display of copyrighted works is an infringement of the copyright holders' rights. As a condition of your use of the Services, you agree that you will not use the Websites to infringe the intellectual property rights of others. Goodwill reserves the right to terminate the registration of any User upon notice of any infringement of the copyrights or other intellectual property rights of others in conjunction with use of the Websites. Goodwill will investigate any notice it receives in relation to copyright infringement committed by Users of, and involving use of the Websites.

Goodwill will respond expeditiously to claims of copyright infringement committed using the Websites that are reported to their "Designated Copyright Agent" identified below. If you are a copyright owner, or authorized to act on behalf of a copyright owner or the owner of any exclusive right under copyright, please report your notice of infringement of such copyright, that you believe is occurring or has occurred on the Websites, by providing the following information and delivering the same, to the Designated Copyright Agent:

13. Governing Law

The T&C shall be construed in accordance with, and this agreement is governed by the laws of the Hong Kong Special Administrative Region of the Peoples' Republic of China ("Hong Kong"), without regard to the conflict of legal provisions thereof. You agree that any claim you might have against Goodwill shall be brought before the courts of Hong Kong.

14. Severability

If any one or more of these T&C, or their application in any circumstance, is held invalid, illegal or unenforceable in any respect for any reason, the validity, legality and enforceability of that term or condition in any other respect and the remaining T&C shall not in any way be impaired.

GOODWILL ACCOUNTANCY SERVICES COMPANY