Terms & Conditions

TI Capital s.r.o., with its registered office at Talichova 2, 841 02 Bratislava – Dúbravka district. Company ID (IČO): 55941362, Tax ID (DIČ): 2122141516, registered in the Commercial Register of the Bratislava III District Court, Section Sro, Insert No. 175070/B. Tel.: +421 940 984 000, Email: info@ti-capital.sk

1. Introductory Provisions

1.1. These General Terms and Conditions (GTC) govern mutual rights and obligations between service recipients and TI Capital s.r.o. (the "Company" or "Provider") regarding accounting and related services provision.

1.2. These GTC form an integral part of the service Agreement. The Company may negotiate different terms in writing that take precedence over these GTC. Any deviations from these GTC must be agreed in writing; otherwise they are invalid.

1.3. Recipients must familiarize themselves with GTC before concluding an Agreement. By concluding the Agreement, the recipient is bound by and consents to these GTC. Consent may also be expressed through electronic communication or by conduct where the recipient requests services after being given the opportunity to review the GTC.

1.4. The recipient's own terms apply only if the provider expressly accepts in writing in the Agreement that such terms take precedence over these GTC. Otherwise, these GTC prevail over any recipient terms.

1.5. These GTC do not apply to consumer relationships.

2. Definition of Basic Terms

Confidential Information means non-public verbal or written information, including commercial, financial, operational, and technical data, designated as confidential by either party, as well as information constituting trade, tax, or banking secrets. In case of doubt, information is presumed to be Confidential Information.

Recipient means the natural or legal person ordering the provider's services and concluding an Agreement with the provider.

Provider means TI Capital s.r.o., duly authorized and professionally qualified to perform services.

Agreement means the contract for providing accounting work, economic, accounting, and business consulting, and other mutually agreed services, concluded under Section 269(2) of the Commercial Code.

Contracting Parties means the service recipient and provider.

Services means Company services including accounting records maintenance, financial statement preparation, and business consulting, as well as any other work agreed between the parties.

Penalty means a contractual financial sanction for breaching GTC or Agreement obligations, where agreed.

Terms in these GTC have the meanings defined in this article regardless of whether they are capitalized.

3. General Provisions

3.1. Contracting Parties undertake mutual cooperation in service provision.

3.2. The contractual relationship is governed exclusively by Slovak law. Disputes are resolved under the Commercial Code (Act No. 513/1991), subsidiarily the Civil Code (Act No. 40/1964), and other Slovak legal regulations.

3.3. Service provision occurs at the provider's registered office unless otherwise expressly agreed.

3.4. The limitation period for all provider claims against the recipient extends to 10 years from when the period begins running. The running (not duration) of the limitation period is governed by general Commercial Code provisions on limitation.

3.5. Enforcement or payment of any contractual penalty under the Agreement or these GTC does not affect the recipient's right to full damage compensation, including amounts exceeding the penalty, or any insurance indemnity entitlement.

3.6. Contractual penalties and damage compensation are payable within 14 days of a written payment request, unless otherwise specifically agreed.

4. Specification of the Provider's Services

4.1. The Provider delivers some or all services listed in section 4.2. The exact scope shall be separately agreed in writing in the Agreement or order and is binding only as defined there.

4.2. Services include:

a) Accounting under Act No. 431/2002 Coll. on Accounting, including single or double-entry bookkeeping, chart of accounts, opening balances, statements, and receivables/payables monitoring; booking of accounting documents per applicable accounting and tax regulations; preparation of tax and fee payment documents, including health and social insurance payments.

b) Preparation of regular annual financial statements and income tax returns with required statutory reports.

c) Preparation of extraordinary financial statements.

d) Preparation of VAT return documents, other VAT accounting reports, and documents for other taxes.

e) Processing of employee payroll including payroll lists, pay slips, transfer orders, reports, registrations and deregistrations, contribution obligations, discharge documents, pension record sheets, and annual tax reconciliation including surpluses/shortfalls and income confirmation certificates.

f) Organizational, economic, business, and accounting consultation within the provider's authorized scope of free trades. Legal or tax advice is excluded unless the provider is authorized or arranges it through authorized third parties (attorney or tax adviser).

g) Creation of internal accounting guidelines.

h) Processing of submitted agendas, contribution overviews, payroll summaries, and other accounting overviews per mutual agreement and recipient needs.

i) Other services per the Agreement or order.

4.3. Electronic Services (E-forms). The Provider enables recipients to prepare tax and formal documents through electronic tools and web applications, which are then made available for further use or submission to relevant authorities.

a) Recipients may fill in personal and tax data for tax return preparation.

b) Recipients must enter truthful, complete, up-to-date data. The Provider is not responsible for data accuracy or completeness.

c) The Provider generates tax returns per tax office requirements.

d) At recipient request, the Provider delivers tax returns by email or submits via the official tax office portal.

e) Processing occurs within one working day after receiving complete and correct data.

f) Corrections are impossible post-submission; new returns must be submitted if needed.

g) Recipients receive regular email processing status updates.

5. Provider's Remuneration

5.1. Service remuneration is separately agreed in writing in the Agreement or service order, which must be mutually approved. If using the provider's price list, it forms an integral part of the Agreement. All prices exclude VAT; VAT at the applicable rate is added if the provider is or becomes a VAT payer.

5.2. During the Agreement term, when the Statistical Office of the Slovak Republic officially confirms the prior year's inflation rate, the provider may unilaterally increase service prices by 5 times the announced inflation rate, rounded up to whole numbers. Price adjustments take effect on 1 March of the relevant calendar year upon written notice delivered by the end of February. The first adjustment may occur on 1 March 2026. Price increases may also be made by mutual agreement.

5.3. Unless otherwise agreed, remuneration is payable upon service delivery per provider invoice with a 14-day payment term from invoice date. Payment must credit the provider's account by the final day of the payment term.

5.4. Services are considered delivered when service outputs are handed to the recipient or when the act constituting service provision occurs (e.g., tax return submission). For lump-sum services covering periods, delivery is the period's final day.

5.5. Invoices are sent preferably in electronic form per Section 71(1) of Act No. 222/2004 on VAT, constituting a tax document. Electronic invoices need no guaranteed electronic signature and are sent to the recipient's designated email. Recipients consent to electronic invoice receipt and must inform the provider of changes affecting email delivery. Recipients confirm exclusive email access; the provider bears no liability for email information leaks or internet delivery failures. Recipients may revoke electronic invoice consent in writing; revocation takes effect at the end of the following calendar quarter after the revocation was delivered.

5.6. The provider may require advance payment up to the ordered service price. For lump-sum services, the provider may require security deposits up to the remuneration for the agreed termination notice period; security settles after Agreement termination. Security may cover remuneration if payment delays exceed 15 days. The provider is not obliged to begin services until full advance or deposit payment.

5.7. Payment delays incur 0.5% daily contractual penalties on overdue amounts. Delays exceeding 30 days from invoice due date constitute material breach; the provider may suspend services with recipient notice. Suspension is not breach; recipients cannot claim compensation or price reduction. The provider may also immediately terminate the Agreement.

5.8. Remuneration excludes provider out-of-pocket expenses including administrative, court, notarial fees, certified translation or copy fees required by the recipient, and travel expenses for off-site service provision. These are billed separately. The provider must prove expenses upon request.

5.9. For flat-rate remuneration covering relevant periods, the provider is entitled to such remuneration regardless of the actual extent of services provided.

6. Rights and Obligations of the Provider

6.1. The Provider performs agreed services properly and timely per applicable legal regulations and professional care. The Provider must follow recipient instructions only within legal limits. The Provider may refuse instructions conflicting with legal regulations, must inform recipients of such conflicts, and bears no liability for damages from refusal.

6.2. The Provider must inform recipients of circumstances discovered during service provision that may affect instructions. The Provider may deviate from instructions without consent only when necessary to avert imminent damage or if instruction-following would breach law and timely consent cannot be obtained.

6.3. The Provider ensures services are purposeful and economical.

6.4. The Provider may perform acts or services whose necessity is established even if not separately agreed, with entitlement to appropriate remuneration, only when prior consent cannot reasonably be obtained and non-performance could cause recipient damage.

6.5. The Provider is responsible only for accurately posting and recording received accounting documents. The Provider is not responsible for the accuracy, completeness, lawfulness, or truthfulness of documents or information from the recipient; the recipient bears full responsibility for these.

6.6. Identifying formal deficiencies in submitted accounting or tax documents (incomplete statutory requirements), the Provider notifies recipients and requests correction. Additional provider costs arising from corrections (including overtime for reworking documents: €70 per started hour unless otherwise agreed) entitle the provider to reimbursement. This does not affect remuneration entitlement for services including originally faulty documents.

6.7. For clarity, the Provider is not obliged to examine document substantive or formal accuracy, completeness, or truthfulness but reserves the right to do so.

6.8. The Provider is not liable for consequences from recipient accounting or tax document deficiencies. Identifying deficiencies, the Provider notifies recipients. If recipients insist on booking documents in original form despite notice without corrections, the Provider is not liable for resulting damages.

6.9. The Provider may entrust services to third parties (subcontractors) without prior recipient consent or limitation. The Provider remains fully liable for subcontractor services as if performed directly.

6.10. If recipients delay payment of any monetary claim, the provider may withhold processed accounting documentation or service deliverables until all due claims are fully settled. This does not extend to documents recipients provided for Agreement performance.

6.11. The Provider agrees recipients may mention the provider's full name as their service supplier in presentations, advertising, negotiations, and documentation related to agreed services.

7. Rights and Obligations of the Client

7.1. Clients must provide all necessary cooperation for proper, timely, effective service provision. Failure to provide required cooperation means the provider is not in default when performance depends on such cooperation. Failure despite written provider request constitutes material breach.

7.2. Clients must submit only truthful, accurate, complete information and documents forming service provision bases. For accounting services, clients must provide documents meeting all formal accounting and tax record requirements, complying with legal regulations, and truthfully reflecting actual transactions. Clients bear responsibility for substantive content and temporal relevance of accounting and tax documents. The provider is not liable for damage from false, unlawful, incomplete, late, or incorrect information or documents, or if caused by client obligation breaches. Clients are liable for substantive content defects in provider-prepared actions based on materials the provider did not participate in preparing, to the extent material errors affected service performance. Breaching this paragraph's obligations constitutes material breach.

7.3. Clients declare they will submit only documents and information that are:

a) truthful, accurate, and complete;

b) meeting all applicable legal regulation requirements if established;

c) authentic, reflecting actual business and accounting transactions and performances.

7.4. Clients declare they will submit, upon provider request, complete, accurate, truthful data regarding ultimate beneficial owners and data necessary for provider obligations as obliged persons under Act No. 297/2008 Coll. on Protection against Money Laundering and Terrorism Financing.

7.5. Clients declare they will not conceal facts affecting proper service provision (e.g., correct document accounting, tax liability calculation).

7.6. Untrue declarations in paragraphs 7.3–7.5 constitute material breach.

7.7. Clients must submit all service provision materials properly and within agreed deadlines. Unless otherwise agreed for specific cases, delivery must occur no later than:

a) for income tax returns: 15 February following the calendar year; or 30 April if postponement of filing is requested;

b) for VAT returns and statements: 15 business days before the applicable filing deadline;

c) for payroll processing: 5 business days before the client-set payroll date (or the last day of the following month if not communicated);

d) for other services: 10 business days before the agreed or expected service delivery date, or the preceding working day if the deadline falls on Saturday, Sunday, or a Slovak public holiday.

7.8. Failing to deliver materials within agreed deadlines constitutes client delay; the provider does not guarantee timely service delivery, is not in default, and service deadlines extend by the client's delay period. The provider is not liable for delayed service provision damages. Delayed material delivery may result in provider service refusal.

7.9. Clients must deliver service provision materials to the provider or authorized person electronically or in paper form unless otherwise agreed. Delivery must occur on business days between 11:00–14:00, except for electronically-sendable materials. Materials prepared by the provider for tax offices, public authorities, Social Insurance Agency, or health insurance companies must be collected by clients at pre-agreed locations for signature and submission. Failing to collect documents at agreed times deems them delivered on the originally agreed date. Physical handover occurs at the provider's registered office unless otherwise specifically agreed.

7.10. Clients bear full responsibility for fulfilling all notification and registration obligations within statutory deadlines, except where the provider is expressly entrusted. Clients must inform the provider in writing if any service or part requires specific form maintenance by law or internal procedures; otherwise, the provider is not liable for damage from other-form service provision.

7.11. Clients cannot unilaterally assign or set off claims against the provider without prior written consent.

7.12. Clients grant the provider consent to use, for presentation, marketing, and advertising, the client's name (business name or other name), registered office ("Basic Information"), and logo, as well as the service type relating to provided services. Clients agree to Basic Information and logo publication via mass communication media (press, TV, web, newspapers, promotional and presentation materials in print or electronic form). This consent is royalty-free, applying during the Agreement and 5 years after termination, for the stated purposes.

7.13. Clients agree the provider may send commercial notices, informational materials, news concerning the provider and service offerings, and accounting, payroll, and human resources news. Clients may withdraw this consent in writing anytime.

8. Duration of the Contract

8.1. Agreements are concluded for indefinite periods unless otherwise specified. Termination occurs via withdrawal, mutual agreement, or notice; all must be in writing.

8.2. Each party may withdraw only for reasons stipulated in these GTC, the Agreement, or by law.

8.3. The provider may withdraw if:

a) the client materially breaches GTC obligations and/or applicable legal regulations;

b) any client representation proves untrue, incomplete, or incorrect;

c) the client repeatedly (more than twice) breaches obligations despite provider warning;

d) the client's financial situation or conduct gives justified concern regarding proper timely obligation fulfillment;

e) bankruptcy is declared on client assets, a bankruptcy petition is filed, restructuring proceedings are initiated or approved, other insolvency proceedings are conducted, enforcement proceedings are initiated, or liquidation occurs;

f) the provider learns the client is insolvent under Act No. 7/2005 Coll.

8.4. Provider withdrawal effects occur when written notice is delivered to the client.

8.5. Clients may withdraw if the provider materially breaches GTC or Agreement obligations and/or applicable legal regulations despite client written warning.

8.6. Client withdrawal effects occur on the final day of the month following the delivery month of written notice. Upon withdrawal, the provider is entitled to payment for rendered services and verifiable cost reimbursement for preparing remaining agreed services.

8.7. Each party may terminate without reason with two months' notice; notice periods begin on the first day of the calendar month following delivery of the notice to the other party.

8.8. Termination does not affect pre-termination claims, liability for damages, contractual penalties, or provisions intended to survive, particularly confidentiality and personal data protection obligations. Clients must properly and timely pay for pre-termination services per provider invoices.

8.9. Upon termination, the provider must hand over all service-related documents and accounting records within agreed timeframes, or otherwise within 30 days of client written request, except per Article 6, paragraph 6.10. Providers must deliver service outputs electronically only if expressly pre-agreed. Unless otherwise expressly agreed, providers are not obliged to deliver processed database outputs.

9. Special Provisions

9.1. If agreed in the Agreement or service order, the provider shall store client documents and service outputs ("Documents") including accounting documents, processed accounts, and payroll or personnel records. This relationship is governed mutatis mutandis by Commercial Code Sections 527 et seq. on storage contracts. Storage fees are separately agreed. For agreed charge-free storage, the contract is deemed concluded under Commercial Code Section 269(2). If fees or gratuity are not expressly agreed, the provider is entitled to customary fees. Storage occurs via client document delivery to the provider and subsequent retention in provider care. Providers need not issue special storage certificates. Burden of proof regarding delivered document scope rests with clients.

9.2. Unless otherwise expressly agreed, standard document care conditions are:

a) the provider is not obliged to insure stored items;

b) storage occurs at client risk and responsibility; providers are only obliged to provide pre-agreed premises storage ("Storage Premises");

c) clients do not require Storage Premises special security; lockable non-public-access premises suffice; special security systems (safes, cameras, guards, alarms, security doors) or special fire and natural hazard protection are not required;

d) stored document transport occurs via ordinary means without special security; authorized person physical supervision suffices;

e) the basic retention period is 5 years from document creation or last update, unless special legal regulations prescribe longer periods.

9.3. Providers are liable only for damage from intentional fault or gross negligence (e.g., unlocked Storage Premises, unauthorized document access). Absent clear gross negligence, it is presumed absent.

9.4. For document storage, providers may request clients collect documents anytime; clients must collect within 15 days at the storage premises. Delayed collection incurs €10 daily contractual penalties.

9.5. If agreed in the Agreement or service order, providers shall represent clients in legal acts and perform certain activities. Clients must grant written powers of attorney specifying acts and activities precisely. Representation is governed mutatis mutandis by Commercial Code Sections 566 et seq. Activity fees are separately agreed. For unexpressly agreed fees, providers are entitled to customary fees. Providers may terminate power of attorney and mandate relationships anytime by notice effective upon delivery to the client. Out-of-pocket activity expenses are not included in agreed remuneration.

9.6. Clients acknowledge electronic provider-created accounting service records may constitute provider-copyrighted databases under Section 130 of Act No. 185/2015 Coll. (Copyright Act). Database structures are provider trade secrets and provider property. Database provision is not Agreement service scope and is not subject to client delivery. Only processed accounting statement outputs per applicable legal regulations are deliverables, unless otherwise expressly written-agreed.

10. Confidentiality of Information

10.1. Contracting Parties undertake to maintain confidentiality of written or oral information obtained in activity performance to prevent economic damage and undesired disclosure, as expressly agreed.

10.2. The subject of this Article's agreement is the protection of Confidential Information.

10.3. Parties must handle Confidential Information carefully and in good faith, must not disclose to third parties, must not use contrary to provision purposes, and must not exploit for their own or third-party benefit.

10.4. In performing activities, Parties adopt measures ensuring informational (technical), personnel, and organizational security per Regulation (EU) 2016/679 (GDPR) and Act No. 18/2018 Coll. on Personal Data Protection. They must maintain confidentiality of all personal data encountered in connection with the Agreement and process such data exclusively for Agreement performance purposes.

10.5. Confidentiality obligations do not apply to:

a) publicly known information on Agreement signing date or obtainable from public sources then;

b) information becoming publicly known after Agreement signing or obtainable from public sources thereafter;

c) cases where generally binding legal regulations or procedures require Confidential Information disclosure; the affected Party must notify the other of disclosure obligations and scope without undue delay;

d) necessary Confidential Information use in court, arbitration, administrative, or other proceedings for Agreement rights assertion.

10.6. Without prior written consent, Parties will not use Confidential Information for themselves or third parties, will not provide to third parties, nor permit third-party access. For this Article's purposes, Parties' body members, auditors, legal or tax advisers, or service providers are not third parties if information disclosure is service-provision-necessary and they are confidentiality-duty-bound by law or contract. Persons securing service provision under Article 6(6.9) are also not third parties.

10.7. Providers undertake to entrust contract performance only to persons duly instructed on confidentiality duties per applicable regulations and this Agreement.

10.8. Providers shall handle Confidential Information securely, ensuring adequate protection against loss, theft, destruction, unauthorized access, accidental or other damage, or unauthorized use or processing. Upon loss, theft, destruction, or unauthorized access, providers must notify clients in writing without undue delay. Confidentiality obligations continue indefinitely after Agreement termination.

11. Liability for Damage and Liability for Defects

11.1. Clients acknowledge providers are not liable for Agreement-related damage when:

a) clients deviated from provider-proposed procedures;

b) damage resulted directly or indirectly from client-provided incorrect, untruthful, delayed, or incomplete information or materials or fact concealment;

c) clients were warned by providers of risks from legal regulation interpretation differences by tax authorities, courts, or competent bodies and nevertheless acted in provider-identified risky manners;

d) damage arose from post-advisory-service legal regulation changes or generally accepted interpretation changes.

11.2. Parties undertake to compensate for Agreement obligation performance failure or breach damage. Parties agree that if providers breach legal (contractual or statutory) duties during Agreement obligation performance, providers are liable to clients only for actual damage, excluding indirect damages, consequential losses, and profit loss, with maximum aggregate liability for all client-claimed damages (even multiple) not exceeding €5,000. This liability limitation fully applies to damage from Article 9(9.1–9.5) activity performance.

11.3. Penalties, fines, or other damages from client-provided incorrect, untruthful, delayed, or incomplete information or documents, or fact concealment, are fully borne by clients; providers bear no liability.

11.4. Providers are not liable for damage from client-received materials use where providers warned of unsuitability and clients insisted on use.

11.5. Liability-excluding circumstances are governed by Commercial Code Section 374. Provider liability-excluding circumstances include: client responsible-representative-ordered work stoppages; force majeure, including natural disasters, fires, floods, explosions, riots, wars, governmental or military interventions, terrorist attacks, authority or third-party acts or omissions not caused by providers or clients, strikes, lockouts, electricity supply interruption, internet outages, program or software malfunctions used in service provision (particularly public administration or financial administration electronic portals or other institution communication networks), electronic mailbox failure. Upon force majeure, Agreement deadlines extend by force majeure duration. If force majeure exceeds six calendar months, either Party may withdraw.

11.6. Parties undertake to exert best efforts to avert and overcome liability-excluding circumstances.

11.7. Parties agree that if incorrect service provision risks client damage, clients shall first perform all damage-prevention or minimization actions. If clients could have fully or partially prevented damage and fail to do so, clients have no compensation claims to the extent damage could have been prevented, even if providers caused it.

11.8. Clients may remedy defects from provider contractual obligation breaches. Any service provision defect must be notified to providers no later than 10 days from defect awareness, but no later than 6 months from service provision date; otherwise, warranty defect-remedy rights lapse.

13. Delivery

13.1. Unless otherwise specified, all Agreement-related notifications, declarations, requests, summons, and other actions ("Documents") must be written and delivered to the other party's Agreement-specified address, or another designated address. For electronic delivery, Documents shall be sent to the Agreement-specified email or another designated address. A Party changing its address or email must notify in writing within three days. Until such notification, the other Party may validly deliver to the last known postal address, contact, or Agreement-provided email.

13.2. Documents are deemed delivered under:

a) Personal delivery: upon handing to an authorized person or person authorized to receive Documents for the Party and signing the delivery receipt or delivered Document copy, or upon acceptance refusal; or, if sent by email, demonstrable dispatch to the designated email address.

b) Postal service: upon authorized recipient acceptance; if the addressee does not accept for any reason (unknown address, failure to collect within the collection period, relocation, etc.), the shipment is deemed delivered on the first, even unsuccessful, delivery attempt date, even if the addressee was unaware. Upon refusal, it is deemed delivered on the refusal date.

13.3. For electronic client-addressed Document delivery, if the provider does not receive a non-delivery error message to the client's email, the Document is deemed delivered on the day following demonstrable dispatch, even if the client was unaware.

13.4. For electronic provider-addressed Document delivery, a Document is deemed undelivered until the provider confirms receipt to the client via return email or read receipt.

14. Final Provisions

14.1. Parties undertake amicable dispute resolution from commercial and contractual relations and make reasonable out-of-court resolution efforts.

14.2. Parties agree all legal-relationship disputes arising from or relating to this Agreement, including ancillary claims for unjust enrichment, damages, and Agreement validity, interpretation, or termination disputes, shall be resolved as follows:

a) Before an arbitrator or arbitral tribunal per Act on Arbitration Proceedings ("ZoRK") Section 8(1). Proceedings are written under Slovak law per Arbitral Court Rules (arbitral tribunal) or Procedural Rules (sole arbitrator), and in commercial disputes per fairness principles (Section 31(4) ZoRK). Where Section 22a ZoRK applies, statements of claim need not be served on opposing Parties. Arbitral awards are final, binding, and enforceable. Written arbitration agreement requirements are met if arbitration clauses are contained in Parties' mutual written communications or concluded by electronic means capturing content and the identity of the signing party.

b) Before materially and locally competent general courts in the Slovak Republic. If under Act No. 97/1963 Coll. on Private International Law, Council Regulation (EC) No. 44/2001, or other applicable law or international treaty a Slovak court would lack jurisdiction, the District Court territorially competent for the provider's registered office shall have jurisdiction. Parties agree that if a claimant brings claims under this Agreement before a general court, that act constitutes a resolutive condition for the arbitration clause in paragraph a), except where claims were first submitted to arbitration per arbitrator or arbitral tribunal internal rules.

14.3. Where these GTC require written form for given acts, such requirement is deemed satisfied if acts are in electronic form, provided Article 13 electronic delivery conditions are met.

14.4. Providers undertake to promptly replace any invalid, unlawful, or ineffective GTC provision with a new provision approximating the replaced provision's meaning and economic purpose as closely as possible. Invalid, unlawful, or ineffective provisions or parts do not affect remaining provisions' validity; these GTC shall be construed as if such provisions were never included.

14.5. Providers reserve the right to unilaterally amend these GTC. Providers shall notify clients of amendments and publish revised text on the provider's website. Amendments take effect on the publication date.

14.6. Clients declare they have read and fully understood these GTC, find all provisions clear, accept them entirely, and are bound by them.

14.7. These GTC enter into force on 15 October 2025.