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KPMG N.V. (the Company) is the holding company of companies that operate in the Assurance or Advisory business segments. Read more over 1 General

Read more over 10 Finance income

Read more over 11 Finance expenses

Under management agreements, all earnings of KPMG N.V. are distributed to the partners, through Coöperatie KPMG U.A., who pay tax on these earnings. Read more over 12 Income taxes

The management fee payable to the partners, through Coöperatie KPMG U.A., is remuneration for professional services performed and entrepreneurial risk. Read more over 13 Fees payable to Coöperatie KPMG U.A.

Software mainly relates to back-office systems. The remaining period of amortization as at 30 September 2022 is two to eight years (30 September 2021: two to eight years). Read more over 14 Intangible assets and goodwill

Property, plant and equipment, with the exception of assets under construction, are subject to a first pledge in favor of Coöperatie KPMG U.A. as security for loans advanced. Read more over 15 Property, plant and equipment

Information about the Group’s exposure to credit and market risks, and fair value measurement, is included in Note 25 Financial instruments and associated risks. Read more over 16 Other financial assets

The recoverable amounts of trade receivables are estimated every quarter. Read more over 17 Receivables

Bank balances, including business savings accounts, are subject to a first pledge in favor of the bank in connection with the credit facility provided. Read more over 18 Cash and cash equivalents