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Segmentation of revenue and other income

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Audit and advisory fees

The tables below provide a breakdown of the firm’s revenue for 2020/2021 segmented by service type. All amounts are based on our taxonomy of services and are provided per client legal entity. Statutory legal audits are those where there is a legal obligation to have the financial statements audited by an independent auditor. These come in two forms: audits for PIE/OOB clients and for non-PIE/OOB clients.

We used the Dutch OOB definition and statutory legal audit definition as per Dutch Audit Firms Supervision Act (in Dutch: Wta) article 1p to arrive at the segregation of revenue provided in the tables. Other audit reports and assurance(-related) reports include other financial statement audits, attestation reports, sustainability assurance, ISAE 3402 certification, IT audits, etc. Advisory engagements consist of all engagements that have no elements of certification or audit.

Our clients expect us to deliver advisory services to assist them in resolving their issues and challenges, however we observe strict compliance with independence standards: we do not offer all services to all clients. In addition, in accordance with IFAC thresholds, no one audit client accounted for more than 15% of the total audit fees received by the firm in 2020/2021.

Article 13(2)(k) of EU Regulation 537/2014:

  1. Revenues from the statutory audit of annual and consolidated financial statements of public interest entities and entities belonging to a group of undertakings whose parent undertaking is a public interest entity;

  2. Revenues from the statutory audit of annual and consolidated financial statements of other entities;

  3. Revenues from permitted non-audit services to entities that are audited by the statutory auditor or the audit firm;

  4. Revenues from non-audit services to other entities.

(in EUR million)

2020/2021 

2019/2020 

i

OOB clients (Wta)

67.0

11%

70.0

13%

ii

Non-OOB clients (Wta)

  117.2

20%

  107.8

20%

iii

Other audit clients

48.9

8%

50.6

9%

iv

Oher clients

  359.0

61%

  321.2

58%

Total

 

592.1

100%

549.6

100%

Roman numbers indicate the combinations for the summary table

KPMG N.V.
2020/2021

 

Wta audits

 

Other financial statements audits

Other Assurance services

Total Assurance services

Advisory services

Other services

Total

OOB clients (Wta)

i

67.0

85%

iii

4.5

6%

7.4

9%

78.9

100%

-

0%

-

0%

78.9

Non-OOB clients (Wta)

ii

117.2

76%

 

15.0

10%

10.5

7%

142.7

93%

11.5

7%

-

0%

154.2

Other audit clients

   

iv

51.1

76%

6.6

10%

57.7

86%

9.3

14%

-

0%

67.0

Other clients

      

12.5

4%

12.5

4%

256.1

88%

23.4

8%

292.0

Total

 

184.2

31%

 

70.6

12%

37.0

6%

291.8

49%

276.8

47%

23.4

4%

592.1

                

Assurance
2020/2021

 

Wta audits

 

Other financial statements audits

Other Assurance services

Total Assurance services

Advisory services

Other services

Total

OOB clients (Wta)

i

67.0

85%

iii

4.5

6%

7.3

9%

78.8

100%

-

0%

-

0%

78.8

Non-OOB clients (Wta)

ii

117.2

81%

 

15.0

10%

10.5

7%

142.7

98%

2.4

2%

-

0%

145.1

Other audit clients

   

iv

51.1

86%

6.6

11%

57.7

97%

1.9

3%

-

0%

59.6

Other clients

      

12.0

27%

12.0

27%

31.8

71%

0.8

2%

44.6

Total

 

184.2

56%

 

70.6

22%

36.4

11%

291.2

89%

36.1

11%

0.8

0%

328.1

                

Advisory
2020/2021

 

Wta audits

 

Other financial statements audits

Other Assurance services

Total Assurance services

Advisory services

Other services

Total

OOB clients (Wta)

i

-

0%

iii

-

0%

0.1

100%

0.1

100%

-

0%

-

0%

0.1

Non-OOB clients (Wta)

ii

-

0%

 

-

0%

-

0%

-

0%

9.1

100%

-

0%

9.1

Other audit clients

   

iv

0.1

1%

-

0%

0.1

1%

7.4

99%

-

0%

7.5

Other clients

      

0.5

0%

0.5

0%

224.3

99%

0.8

0%

225.6

Total

 

-

0%

 

0.1

0%

0.6

0%

0.7

0%

240.8

99%

0.8

0%

242.3

                

Shared Service
2020/2021

 

Wta audits

 

Other financial statements audits

Other Assurance services

Total Assurance services

Advisory services

Other services

Total

OOB clients (Wta)

i

-

0%

iii

-

0%

-

0%

-

0%

-

0%

-

0%

-

Non-OOB clients (Wta)

ii

-

0%

 

-

%

-

0%

-

0%

-

0%

-

0%

-

Other audit clients

   

iv

-

0%

-

0%

-

0%

-

0%

-

0%

-

Other clients

      

-

0%

-

0%

-

0%

21.7

100%

21.7

Total

 

-

0%

 

-

0%

-

0%

-

0%

-

0%

21.7

100%

21.7

Roman numbers indicate the combinations for the summary table

KPMG N.V.
2019/2020

 

Wta audits

 

Other financial statements audits

Other Assurance services

Total Assurance services

Advisory services

Other services

Total

OOB clients (Wta)

i

70.0

87%

iii

4.9

6%

5.8

7%

80.6

100%

-

0%

-

0%

80.6

Non-OOB clients (Wta)

ii

107.8

73%

 

20.3

14%

10.7

7%

138.8

94%

8.9

6%

-

0%

147.7

Other audit clients

   

iv

46.8

83%

5.6

10%

52.4

93%

3.9

7%

-

0%

56.3

Other clients

      

7.6

3%

7.6

3%

233.1

88%

24.2

9%

264.9

Total

 

177.8

32%

 

71.9

13%

29.8

5%

279.5

51%

246.0

45%

24.2

4%

549.6

                

Assurance
2019/2020

 

Wta audits

 

Other financial statements audits

Other Assurance services

Total Assurance services

Advisory services

Other services

Total

OOB clients (Wta)

i

70.0

87%

iii

4.9

6%

5.7

7%

80.6

100%

-

0%

-

0%

80.6

Non-OOB clients (Wta)

ii

107.8

76%

 

20.3

14%

10.7

8%

138.8

98%

2.2

2%

-

0%

141.0

Other audit clients

   

iv

46.8

88%

5.6

11%

52.4

99%

0.8

1%

-

0%

53.2

Other clients

      

7.1

20%

7.1

20%

26.9

76%

1.4

4%

35.4

Total

 

177.8

57%

 

71.9

23%

29.2

9%

278.9

90%

29.9

10%

1.4

0%

310.1

                

Advisory
2019/2020

 

Wta audits

 

Other financial statements audits

Other Assurance services

Total Assurance services

Advisory services

Other services

Total

OOB clients (Wta)

i

-

0%

iii

-

0%

-

100%

-

100%

-

0%

-

0%

-

Non-OOB clients (Wta)

ii

-

0%

 

-

0%

-

0%

-

0%

6.7

100%

-

0%

6.8

Other audit clients

   

iv

-

0%

-

0%

-

0%

3.1

100%

-

0%

3.1

Other clients

      

0.5

0%

0.5

0%

206.2

99%

1.2

1%

208.0

Total

 

-

0%

 

-

0%

0.6

0%

0.6

0%

216.0

99%

1.2

1%

217.9

                

Shared Service
2019/2020

 

Wta audits

 

Other financial statements audits

Other Assurance services

Total Assurance services

Advisory services

Other services

Total

OOB clients (Wta)

i

-

0%

iii

-

0%

-

0%

-

0%

-

0%

-

0%

-

Non-OOB clients (Wta)

ii

-

0%

 

-

0%

-

0%

-

0%

-

0%

-

0%

-

Other audit clients

   

iv

-

0%

-

0%

-

0%

-

0%

-

0%

-

Other clients

      

-

0%

-

0%

0.1

0%

21.5

100%

21.6

Total

 

-

0%

 

-

0%

-

0%

-

0%

0.1

0%

21.5

100%

21.6