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This is our second sustainability statement prepared in accordance with the European Union (EU) European Sustainability Reporting Standards (ESRS), as adopted through Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023, which supplements Read more over 1 General information

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

Other employee expenses include third party services and increased driven by more support personnel required for software development activities and internal projects, as well as more costs for external education. Read more over 10 Other expenses

Read more over 11 Finance income

Read more over 12 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 13 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 14 Fees payable to Coöperatie KPMG U.A.

Software mainly relates to back-office systems. The remaining period of amortization as at September 30, 2025 is two to eight years (September 30, 2024: two to eight years). Read more over 15 Intangible assets and goodwill

In early 2025, the Group has started with the remodeling of the head office in Amstelveen. This has led to an increase in the additions related to all categories of Owned Property, plant & Equipment. Read more over 16 Property, plant and equipment

Information about the Group’s exposure to credit and market risks, and fair value measurement, is included in Note 24 Financial instruments and associated risks. Read more over 17 Other financial assets