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19  Cash and cash equivalents

As at September 30, 2024, cash and cash equivalents only consists of bank balances. Bank balances, including business savings accounts, are at the free disposal of the Group. Read more over 19 Cash and cash equivalents

Basis of preparation

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

2.1  Climate change: our impact and strategy

Our DMA identified Scope 1,2, and 31 GHG emissions as a material sustainability matter where our operations have a negative environmental impact that contribute to climate change due to global warming. Read more over 2.1 Climate change: our impact and strategy

2.2  IRO management: Policies and actions to address climate change mitigation

Having set our emission-reduction targets, we have implemented policies and action plans to achieve them, which relate to our three business units: Assurance, Advisory, and Business Services. Read more over 2.2 IRO management: Policies and actions to address climate change mitigation

2.3  Metrics, targets, and performance on climate change mitigation

This section explains our GHG emission impact and elaborates on our mitigation plan in detail. To understand our current state and our progress in mitigating the negative impact to date, see our gross emissions figures in section 2.3.1. Read more over 2.3 Metrics, targets, and performance on climate change mitigation

2.4  EU Taxonomy assessment

We have assessed our business operations in relation to the EU Taxonomy and the economic activities outlined in the Delegated Acts to Regulation 2020/852 of June 18, 2020 (known as the "EU Taxonomy Regulation"). Read more over 2.4 EU Taxonomy assessment

20  Equity

The Company has an authorized capital of EUR 20,000 (2022/2023: EUR 20,000), which is divided into 800 shares of EUR 25 each (2022/2023: 800 shares of EUR 25 each). Read more over 20 Equity

21  Loans and borrowings

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 income tax of KPMG N.V. In 2024, 4,708 Read more over 21 Loans and borrowings

22  Employee benefits

Long-term employee benefits mainly consist of WIA supplement (Occupational Disability Insurance Act) benefits and provisions for long-service entitlements. Read more over 22 Employee benefits

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