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34 Financial instruments

For general information on financial instruments and associated risks, please see Note 24 Financial instruments and associated risks of the consolidated financial statements. Read more over 34 Financial instruments

35 Related parties

The Company’s related parties comprise subsidiaries, Coöperatie KPMG U.A., and key management. Read more over 35 Related parties

36 Tax and social insurance contributions

Tax and social insurance contributions relate to VAT payable by the Company for the last quarter of the financial year. Read more over 36 Tax and social insurance contributions

37 Liabilities not recognized in the company statement of financial position

The Company has given guarantees that its subsidiaries, the financial figures of which are included in the consolidated financial statements, will comply with certain contractual obligations. Read more over 37 Liabilities not recognized in the company statement of financial position

38 Number of partners

On average in 2024/2025, 170 (2023/2024: 172) FTE partners were active for the Company under management agreements. Read more over 38 Number of partners

39 Remuneration of the Board of Management and Supervisory Board

Details of the remuneration of members of the Board of Management and Supervisory Board are disclosed in Note 28.2.2 Key management to the consolidated financial statements. Read more over 39 Remuneration of the Board of Management and Supervisory Board

4 Governance information

KPMG operates in a complex regulatory and legislative context, and our business model relies on our ability to protect our stakeholders’ trust in our firm. Read more over 4 Governance information

4 New standards and interpretations not yet adopted

A number of new standards, amendments to standards, and interpretations are effective for annual periods beginning after January 1, 2025 and have not been applied in preparing these consolidated financial statements. Read more over 4 New standards and interpretations not yet adopted

40 Independent auditor’s remuneration

The remuneration of the Company's independent auditors for the 2024/2025 financial year was EUR 0.8 million (2023/2024: EUR 0.7 million). Read more over 40 Independent auditor’s remuneration

5 Segment reporting

An operating segment is a component of the Group that engages in business activities from which it may earn revenues and incur expenses, including revenues and expenses that relate to transactions with any of the Group’s other components. Read more over 5 Segment reporting

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