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On 29 November 2021, the Group’s 15% interest in KPMG Investments Malta Ltd. was sold to KPMG UK for a total consideration of EUR 4.6 million. As part of the external sale, certain non-compete warranties have been provided by the Company. Read more over 19 Assets held for sale

The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards as adopted by the European Union (EU IFRS) and with Section 2:362(9) of the Dutch Civil Code. Read more over 2 Basis of preparation

The Company has an authorized capital of EUR 20,000 (2020/2021: EUR 20,000), which is divided into 800 shares of EUR 25 each (2020/2021: 800 shares of EUR 25 each). Read more over 20 Equity

Employees have had the opportunity to participate in short term employee bonds with a maturity of one year, a one-year EURIBOR + 3% base rate interest and a variable surplus based on the realized profit before tax of KPMG N.V. In 2022, 3,922 bonds Read more over 21 Loans and borrowings

Long-term employee benefits consist of long-term pension plans that supplement WIA (Occupational Disability Insurance Act) benefits, provisions for long-service entitlements, and a number of special schemes and current employee benefit obligations Read more over 22 Employee benefits

Movements in provisions in 2021/2022: Read more over 23 Provisions

The Group’s liquidity risk relating to trade and other payables is disclosed in Note 25.3 Liquidity risk. Read more over 24 Trade and other payables

Financial instruments that are used by KPMG N.V. arise directly from normal business operations. During the financial year it was KPMG N.V. Read more over 25 Financial instruments and associated risks

The Group leases office buildings, cars and office equipment. The leases typically run for a period of five years for cars, five to fifteen years for buildings and five years for office equipment. Read more over 26 Leases

Unless otherwise stated, the following subsidiaries are wholly owned by KPMG N.V. Read more over 27 List of subsidiaries