Privacy - KPMG Serbia

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tailor the content you see.", "title": "Personalize your content", "yourInterests": "Your interests include", "industry": "Industries", "topic": "Topics", "service": "Services", "country": "Countries", "lastUpdated": "Last updated", "selectedInterests": "Select interests" }, "promotional": { "welcome": "Welcome ", "myKpmgProfile": "Stay up to date with what matters to you", "newUser1": "Browse articles, ", "unknownUser": "Gain access to personalized content based on your interests by signing up today", "newUser2": "set up your interests", "newUser3": ", or ", "newUser4": "Learn more", "myProfileCTA":"Dashboard", "oldUser": "You've been a member since" }, "siteSelector": { "title": "Experience KPMG Personalisation", "description": "Browse content specific to your interests across all of our KPMG sites and languages, all on your personal dashboard." } }'></div> </div> <div id="navigation-v2-preloader" class="bs5">  <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/rs/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/KPMG-6" alt="KPMG logo"> </a> <ul class="navbar-nav-component vue-component navbar-nav mx-auto "> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/rs/en/home/insights.html"> Insights </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/rs/en/home/industries.html"> Industries </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/rs/en/home/services.html"> Services </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/rs/en/home/careers.html"> Careers </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/rs/en/home/about.html"> About </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/rs/en/home/misc/contact-kpmg.html"> Contact </a> </li> </ul> <div class="navbar-ikon-menu-component vue-component mt-2 "> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative"> <span class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" title="Search"></span> </div> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static chrome"> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle cursor-pointer dropdown-trigger icon-site-selector chrome" title="Site Selector"></span> </div> </div> </div> </nav> </div> <div class="mobile-navbar-component vue-component d-xl-none"> <nav class="navbar fixed-top bg-white py-1 px-1"> <div class="container"> <div class="navBackdrop bg-white"></div> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3"> <span class="mobile-slide-menu-toggle-trigger-component vue-component ms-4 mt-1 icon-list-view text-kpmg-blue"> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" aria-expanded="false"> <svg class="hamburger js-navicon closed" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </div> <a class="logo-image-component vue-component navbar-brand p-0 mt-1" href="/rs/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/KPMG-6" alt="KPMG logo"> </a> </div> </nav> </div> </section>  </div> <div id="navigation-v2" class="bs5 hide-from-print">  <navbar :vm="$store.state.data.navigation"></navbar> </div>  <script type="text/x-template" id="navbar-component-template"> <div class=" navbar-component vue-component navbar-wrapper position-relative " v-if="vm" >  <div class=" px-0 " v-dev="{isDev: $root.isDev, variant: 'default'}" > <desktop-navbar class=" d-none d-xl-flex pb-2 " :vm="vm" ></desktop-navbar> </div>  <mobile-navbar :vm="vm" > </mobile-navbar>  <blogs-navbar :vm="vm.blogHeader" v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script>   <script type="text/x-template" id="legacy-nav-list-item-component-template"> <div class=" legacy-nav-list-item-component vue-component nav-list-link-container " > <legacy-learn-more-trigger :vm="vm" class=" nav-link text-kpmg-blue p-0 border border-top-0 border-left-0 border-right-0 " ></legacy-learn-more-trigger> </div> </script>  <script type="text/x-template" id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script>  <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script>   <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script>  <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script>  <script type="text/x-template" id="logo-image-component-template">  <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" >  <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script>  <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script>  <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script>  <script type="text/x-template" id="desktop-navbar-component-template">  <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" >  <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image>  <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav>  <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script>    <script type="text/x-template" id="interest-summary-component-template">  <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" >  <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 ">  <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span>  <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p>  <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script>  <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script>  <script type="text/x-template" id="navbar-ikon-menu-component-template">  <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" >  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown>  <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar>  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script>   <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" >  <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button>  <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script>  <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" >  <animated-search-bar class="d-none"></animated-search-bar>  <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script>   <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a>  <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script>  <script type="text/x-template" id="nav-flyout-fullbleed-component-template">  <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" >  <div class="container">  <div class="row mx-auto px-0 justify-content-center">  <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script>  <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" >  <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span>  <navbar-typeahead></navbar-typeahead>  <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="Close search" tabindex="0" role="button" ></span> </div> </script>   <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" >  <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link>  <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional>  <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary>  <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script>  <script type="text/x-template" id="promotional-component-template">  <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" >  <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 ">  <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2>  <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p>  <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" >  <template v-for="(item, idx) in vm.links" v-if="item.label" >  <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item>  <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link>  <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template>  <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" >  <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}">  <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul>  <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" >  <h3 class="card-title text-white" > {{ vm.title }} </h3>  <div class="card-text text-white" > {{ vm.description }} </div>  <div class="sprite-card-img rounded-0"></div> </a> </script>  <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" >  <div class="navBackdrop bg-white"></div>  <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu>  <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image>  <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div>  <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script>   <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script>  <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" >  <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger>  <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a>  <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script>  <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" >  <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger>   <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu>  <div class="mobile-menu-backdrop collapse"></div> </div> </script>  <script type="text/x-template" id="mobile-nav-slide-menu-component-template">  <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" >  <ul class="list-unstyled mb-0 bg-gray-87">  <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li>  <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs>  <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list>  <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script>  <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script>  <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 ">  <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers>  <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script>  <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" >  <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script>  <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" >  <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span>  <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script>  <script type="text/x-template" id="mobile-nav-tab-component-template">  <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" >  <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" >  <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script>  <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left">  <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script>  <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script>  <script type="text/x-template" id="mobile-nav-sub-list-group-component-template">  <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" >  <span>  <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script>  <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template">  <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" >  <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} </a> </div>  <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script>  <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" >  <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger>  <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script>  <section class="wrapper-stickybar react-component" data-message="Please note that your account has not been verified - unverified 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Click anywhere on the bar, to resend verification email."> </section> </header>  <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> KPMG Personalization </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> </div> <div class="overlay-content"> <div class="overlay-description"> Get the latest KPMG thought leadership directly to your individual personalized dashboard </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> Register now </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> Login </span> </button> </div> </div> </div> </div> </div> </div> </div> </section>  <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="Close" data-gm-hi-title="Notice of updates" data-gm-title="Notice of updates" data-gm-text="Since the last time you logged in our privacy statement has been updated. We want to ensure that you are kept up to date with any changes and as such would ask that you take a moment to review the changes. You will not continue to receive KPMG subscriptions until you accept the changes." data-gm-continue="Continue" data-rsm-close-link="Close" data-rsm-hi-title="Hi" data-rsm-title="Hi" data-rsm-text-one="Our privacy policy has been updated since the last time you logged in" data-rsm-text-two="We want to make sure you're kept up to date. Please take a moment to review these changes. You will not receive KPMG subscription messages until you agree to the new policy." data-rsm-ignore-and-logout="Ignore and log out" data-rsm-continue="Continue" data-ssm-close-link="Close" data-ssm-hi-title="Hi" data-ssm-title="Hi" data-ssm-continue="Continue"> </div> <div class="loading-spinner"></div> <div class="container" id="page-content" tabindex="-1" role="main"> <section class="module-tmpl-boiler-plate"> <div class="row tmpl-row"> <div class="col-md-12 full-page-title"> <div class="inner-container"> <div class="col-md-12"> <section class="module-basicpagetitle component"> <div class="pagetitle-wrapper"> <h1 class="basic-title desktop-only">Privacy</h1> <h1 class="basic-title mobile-only">Privacy</h1> <p class="basic-desc desktop-only"></p> <p class="basic-desc mobile-only"></p> </div> </section> </div> </div> </div> </div> <div class="inner-container"> <div class="row"> <div class="row-same-height row-full-height"> <div class="col-md-9 col-md-height col-top"> <section class="module-bodytext component bg-white clearfix"> <h3 class="tertiary-head">Last updated June 21, 2022</h3> <div class="bodytext-data"> <p>KPMG d.o.o. Beograd, registration number: 17148656, TIN: 100058593, and KPMG A.A.S. d.o.o. Beograd, registration number: 20667630, TIN: 106723546, with their business seat in Belgrade, Milutina Milankovića 1J (hereinafter referred to as “KPMG” or “we”) are  dedicated to protecting the confidentiality and privacy of information entrusted to them. As part of this fundamental obligation, KPMG is committed to the appropriate protection and use of personal information (sometimes referred to as “personal data”, "personally identifiable information" or "PII") that has been collected online.<br></p> <p>Generally, our intent is to collect only the personal information that is provided voluntarily by online visitors so that we can offer information and/or services to those individuals or offer information about employment opportunities. Please review this privacy statement ("Privacy Statement") to learn more about how we collect, use, share and protect the personal information that we have obtained.</p> <ul> <li><a href="#1e">1. Collection and use of personal information</a> <ul> <li><a href="#1.1e">1.1 What information we collect  </a></li> <li><a href="#1.2e">1.2 Additional information regarding particular types of processing</a> <ul> <li><a href="#1.2.1e">1.2.1 Clients and potential clients</a> <ul> <li><a href="#1.2.1.1e">1.2.1.1 Why do we collect and process your personal data?</a></li> <li><a href="#1.2.1.2e">1.2.1.2 What personal data do we collect?</a></li> <li><a href="#1.2.1.3e">1.2.1.3 From which sources do we collect personal data?</a></li> </ul></li> <li><a href="#1.2.2e">1.2.2  Marketing communications</a></li> <li><a href="#1.2.3e">1.2.3 Business partners and business partners' employees</a></li> </ul></li> <li><a href="#1.3e">1.3  The legal grounds we have to use your personal information</a></li> <li><a href="#1.4e">1.4 Automatic collection of personal information</a> <ul> <li><a href="#1.4.1e">1.4.1 IP addresses</a></li> <li><a href="#1.4.2e">1.4.2 Cookies</a></li> <li><a href="#1.4.3e">1.4.3 Google Analytics</a></li> <li><a href="http://1.4.4e">1.4.4 Web beacons</a></li> <li><a href="http://1.4.5e">1.4.5 Location-based tools</a></li> </ul></li> <li><a href="#1.5e">1.5. Social media widgets and applications</a></li> <li><a href="1.6e">1.6. Children</a></li> </ul></li> <li><a href="#2e">2. Sharing and transfer of personal information</a> <ul> <li><a href="#2.1e">2.1 Transfer within the network of KPMG firms</a></li> <li><a href="#2.2e">2.2 Transfer to third parties</a></li> </ul></li> <li><a href="#3e">3. Choices</a></li> <li><a href="#4e">4. Your rights</a></li> <li><a href="#5e">5. Data security and integrity</a></li> <li><a href="#6e">6. Links to other sites</a></li> <li><a href="#7e">7. Changes to this statement</a></li> <li><a href="#8e">8. Policy questions and enforcement</a></li> </ul> <h2> </h2> <h2><a id="1e"></a>1.     Collection and use of personal information</h2> <h3> </h3> <h3><a id="1.1e"></a>1.1    What information we collect</h3> <p>We obtain personal information about you if you choose to provide it — for example, to contact mailboxes or to register for certain services. In some cases, you will have previously provided your personal information to KPMG (if, for example, you are a former employee). If you choose to register or login to a KPMG web site using a third party single sign-in service that authenticates your identity and connects your social media login information (e.g., LinkedIn, Google, or Twitter) with KPMG, we will collect any information or content needed for the registration or log-in that you have permitted the social media provider to share with us, such as your name and email address. Other information we collect will depend on the privacy settings you have set with your social media provider, so please review the privacy statement or policy of the applicable service.</p> <p>When you register or submit personal information to KPMG we will use this information in the manner outlined in this privacy statement. Your personal information is not used for other purposes, unless we obtain your permission, or unless otherwise required or permitted by law or professional standards. For example, if you register to a KPMG web site and provide information about your preferences we will use this information to personalize your user experience. Where you register or login using a third party single user sign-in we may also recognize you as the same user across any different devices you use and personalize your user experience across other KPMG sites you visit. If you send us a resume or curriculum vitae (CV) to apply online for a position with KPMG, we will use the information that you provide to match you with available KPMG job opportunities.</p> <p>In some cases where you have registered for certain services we will store your email address temporarily until we receive confirmation of the information you provided via an email (i.e. where we send an email to the email address provided as part of your registration to confirm a subscription request).</p> <h3> </h3> <h3><a id="1.2e"></a>1.2    Additional information regarding particular types of processing</h3> <h3> </h3> <h3><a id="1.2.1e"></a>1.2.1 Clients and potential clients</h3> <p> </p> <p><a id="1.2.1.1e"></a>1.2.1.1 Why do we collect and process your personal data?</p> <p>We process personal data of clients and potential clients i.e. individuals related to them, for the following purposes:</p> <p>–      To communicate with you: when you contact us asking for our services, requesting an offer or when you publish a public tender, we will process the personal data you provided to us in order for us to contact you and act in accordance with your request;</p> <p>–      To confirm whether we can accept you as a client: prior to issuing an offer for our services, we are required to confirm whether the requested services would create any conflicts of interest and could compromise our independence. Furthermore, prior to being able to accept you as a client, we are legally required to undertake the necessary due diligence procedures pursuant to the Law on Prevention on Money Laundering and Terrorism Financing. In both instances, we are required to process certain personal data (e.g. personal data of client or representative, ultimate beneficial owner);</p> <p>–      To perform our contractual obligations and collect fees: to the extent this is necessary, your personal data will be processed in the course of us performing our contractual obligations and exercising our contractual right to inter alia receive payment of our services;</p> <p>–      To satisfy our client continuation requirements: throughout our business relationship with you we are required by law (e.g. the Law on Prevention on Money Laundering and Terrorism Financing) to maintain up-to-date records concerning clients, transactions and business relationship; </p> <p>–      To monitor and improve the quality of our services: we may ask you for your feedback regarding the satisfaction with our services. Your personal data may also be used in an internal audit performed by us, or by persons employed by other members of the KPMG network; </p> <p>–      To institute or defend claims: we may also use your personal data to exercise our contractual rights and bring court claims to inter alia collect our fees, or to defend claims arising from or in relation to our business relationship with you.</p> <p> </p> <p><a id="1.2.1.2e"></a>1.2.1.2 What personal data do we collect?</p> <p>We collect personal data which is necessary for us to achieve the previously mentioned purposes. Depending on the circumstances, this may include the following: your name and surname, your address and other contact information (telephone, mobile phone, e-mail), the personal data mandated by the Law on Prevention of Money Laundering and Terrorism Financing, and the personal data which is necessary for the performance of our contractual obligations.</p> <p>We only collect sensitive personal data (e.g. data relating to health) when it is necessary for the performance of our contractual obligations (e.g. payroll services). Personal data concerning your children can be collected only when it is necessary to fulfil our legal obligations or contractual obligations towards you. In no case, we may enter into a service contract with someone who is under 18 years of age.</p> <p> </p> <p><a id="1.2.1.3e"></a>1.2.1.3 From which sources do we collect personal data?</p> <p>We may collect your personal data from the following sources:</p> <p>–      Directly from you (through forms, email, telephone, mobile phone, personally in conversation with you),</p> <p>–      From other persons (e.g. from persons employed or otherwise engaged by your employer with whom we have entered into a service contract). In such cases, we rely on the fact that the persons that provide us with your personal data or provide instructions for processing of the same have the sufficient authority to do so, and that they have provided you with all necessary information regarding the processing of your personal data, or have obtained your approval if necessary,</p> <p>–      From other companies within KPMG global network.</p> <p>–      From publicly available sources (e.g. the Commercial Register, land registers and similar registers, lists and other publicly available information).</p> <p>In the event that you have to provide to us personal data of other persons, it is your responsibility to ensure that the person whose personal data you provided has been informed about the same and accepts the manner in which we may use such personal data. </p> <p> </p> <p><a id="1.2.2"></a>1.2.2 Marketing communications</p> <p>KPMG occasionally sends Newsletters, invitations to seminars, and similar direct marketing information.</p> <p>Such communication is only sent to those recipients who can reasonably expect, taking into consideration our prior business relationship, to receive such information and in those cases we rely on our legitimate interest to provide the same. We are of the opinion that as our client you reasonably expect to be informed of various events, legislative changes, etc. which may affect your business or otherwise be of interest to you. You can subscribe or unsubscribe from our mailing list at any time by sending an email to <a href="mailto:marketing@kpmg.rs">marketing@kpmg.rs</a>.</p> <p>If we have not had a business relationship in the past, but you wish to receive such communication from us, you can subscribe at any time by expressing your interest to our Marketing Department by sending an email to <a href="mailto:marketing@kpmg.rs">marketing@kpmg.rs</a>.</p> <p> </p> <p><a id="1.2.3e"></a>1.2.3 Business partners and business partners' employees</p> <p>For the purpose of communication with our business partners and vendors, we collect their contact data, as well as the contact data of their legal representatives and employees.<br></p> <h3> </h3> <h3><a id="1.3e"></a>1.3 The legal grounds we have to use your personal information</h3> <p>KPMG generally collects only the personal information necessary to fulfill your request. Where additional, optional information is sought, you will be notified of this at the point of collection.</p> <p>The law in Serbia allows us to process personal information, so long as we have a ground under the law to do so. It also requires us to tell you what those grounds are. As a result, when we process your personal information, we will rely on one of the following processing conditions:</p> <p>—  Performance of a contract: this is when the processing of your personal information is necessary in order to perform our obligations under a contract;</p> <p>—  Legal obligation: this is when we are required to process your personal information in order to comply with a legal obligation, such as keeping records for tax purposes or providing information to a public body or law enforcement agency;</p> <p>—  Legitimate interests: we will process information about you where it is in our legitimate interest in running a lawful business to do so in order to further that business, so long as it doesn’t outweigh your interests; or</p> <p>—  Your consent: in some cases, we will ask you for specific permission to process some of your personal information, and we will only process your personal information in this way if you agree to us doing so. You may withdraw your consent at any time by contacting KPMG at <a href="mailto:legalandprivacy@kpmg.rs">legalandprivacy@kpmg.rs</a></p> <p>Examples of the ‘legitimate interests’ referred to above are:</p> <p>—  To offer information and/or services to individuals who visit our website or offer information about employment opportunities.</p> <p>—  To prevent fraud or criminal activity and to safeguard our IT systems.</p> <p>—  To customize individual’s online experience and improve the performance usability and effectiveness of KPMG's online presence.</p> <p>—  To conduct, and to analyze, our marketing activities.</p> <p>—  To meet our corporate and social responsibility obligations.</p> <h3> </h3> <h3><a id="1.4e"></a>1.4    Automatic collection of personal information</h3> <p>In some instances, KPMG and its service providers uses cookies, web beacons and other technologies to automatically collect certain types of information when you visit us online, as well as through emails that we may exchange. The collection of this information allows us to customize your online experience, improve the performance, usability and effectiveness of KPMG's online presence, and to measure the effectiveness of our marketing activities.</p> <h3> </h3> <h3><a id="1.4.1e"></a>1.4.1 IP addresses</h3> <p>An IP address is a number assigned to your computer whenever you access the internet. It allows computers and servers to recognise and communicate with one another. IP addresses from which visitors appear to originate will be recorded for IT security and system diagnostic purposes. This information will also typically be used in aggregate form to conduct web site trend and performance analysis.</p> <h3> </h3> <h3><a id="1.4.2e"></a>1.4.2 Cookies</h3> <p>Cookies will typically be placed on your computer or internet-enabled device whenever you visit us online. This allows the site to remember your computer or device and serves a number of purposes.</p> <p>On some of our web sites, a notification banner will appear requiring your consent to collect cookies. If you do not provide consent, your computer or internet-enabled device will not be tracked for marketing-related activities. A secondary type of cookie referred to as "user-input" cookies may still be required for necessary functionality. Such cookies will not be blocked through the use of this notification banner. Your selection will be saved in a cookie and is valid for a period of 90 days. If you wish to revoke your selection, you may do so by clearing your browser's cookies.</p> <p>Although most browsers automatically accept cookies, you can choose whether or not to accept cookies via your browser's settings (often found in your browser's Tools or Preferences menu). You may also delete cookies from your device at any time. However, please be aware that if you do not accept cookies, you may not be able to fully experience some of our web sites' features.</p> <p>Further information about managing cookies can be found in your browser's help file or through sites such as <a href="http://www.allaboutcookies.org">www.allaboutcookies.org</a>.</p> <p>Below is a list of the types of cookies used on our web sites:</p> <table> <tbody> <tr> <th scope="row">Purpose</th> <th width="50%" scope="row">Description</th> <th scope="row">Type & Expiry</th> </tr> <tr> <td><p>Performance (i.e., User's Browser)</p></td> <td><p>Our web sites are built using common internet platforms. These have built-in cookies which help compatibility issues (e.g., to identify your browser type) and improve performance (e.g., quicker loading of content).</p></td> <td><p>Session</p><p>Deleted upon closing the browser</p></td> </tr> <tr> <td valign="top"><p>Security (e.g. Asp .NET) Cookies</p></td> <td valign="top"><p>If you register for access to a restricted area, our cookies ensure that your device is logged for the duration of your visit. You will need your username and password to access the restricted areas. </p></td> <td valign="top"><p>Session</p><p>Deleted upon closing the browser</p></td> </tr> <tr> <td valign="top"><p>Site Preferences</p></td> <td valign="top"><p>Our cookies may also remember your site preferences (e.g., language) or seek to enhance your experience (e.g., by personalizing a greeting or content). This will apply to areas where you have registered specifically for access or create an account. </p></td> <td valign="top"><p>Session</p><p>Deleted upon closing the browser</p></td> </tr> <tr> <td valign="top"><p>Analytical </p></td> <td valign="top"><p>We use several third party analytics tools to help us understand how site visitors use our web site. This allows us to improve the quality and content on kpmg.com for our visitors. The aggregated statistical data cover items such as total visits or page views, and referrers to our web sites. For further details on our use of Google Analytics, see below.</p></td> <td valign="top"><p>Persistent, but will delete automatically after two years if you no longer visit kpmg.com</p></td> </tr> <tr> <td valign="top"><p>Site visitor feedback</p></td> <td valign="top"><p>We use a third party survey tool to invite a percentage of visitors to provide their feedback. Cookies are used to prevent visitors from being invited multiple times.</p><p>The first cookie (1) is set if the visitor is not invited to participate in the survey, and is used to ensure visitors are not invited after their first page view.</p><p>The second cookie (2) is set if the visitor is invited to participate in the survey, and is used to ensure the visitor is not invited again to participate for a period of 90 days.</p></td> <td valign="top"><p>1 Session<br> Deleted upon closing the browser</p><p>2 Persistent<br> Deleted automatically after 90 days or presenting survey invite.</p></td> </tr> <tr> <td valign="top"><p>Social sharing</p></td> <td valign="top"><p>We use third party social media widgets or buttons to provide you with additional functionality to share content from our web pages to social media websites and email. Use of these widgets or buttons may place a cookie on your device to make their service easier to use, ensure your interaction is displayed on our webpages (e.g. the social share count cache is updated) and log information about your activities across the Internet and on our web sites. We encourage you to review each provider's privacy information before using any such service. For further details on our use of social media widgets and applications, see below.</p></td> <td valign="top"><p>Persistent, but will be deleted automatically after two years if you no longer visit <a href="http://www.kpmg.com">kpmg.com</a></p></td> </tr> </tbody> </table> <p>Other third party tools and widgets will be used on our individual web pages from time to time to provide additional functionality. Use of these tools or widgets will typically place a cookie on your device to make their service easier to use, and ensure your interaction is displayed on our webpages properly.</p> <p>Cookies by themselves do not tell us your email address or otherwise identify you personally. In our analytical reports, we will obtain other identifiers including IP addresses, but this is for the purpose of identifying the number of unique visitors to our web sites and geographic origin of visitor trends, and not to identify individual visitors.</p> <p>BY NAVIGATING ON OUR WEB SITES OR ENTERING YOUR LOGIN DETAILS TO ACCESS AREAS RESERVED FOR REGISTERED USERS, YOU AGREE THAT WE CAN PLACE THESE COOKIES ON YOUR COMPUTER OR INTERNET ENABLED DEVICE.</p> <h3> </h3> <h3><a id="1.4.3e"></a>1.4.3 Google Analytics</h3> <p>KPMG uses Google Analytics. More information about how Google Analytics is used by KPMG can be found here: <a href="http://www.google.com/analytics/learn/privacy.html">http://www.google.com/analytics/learn/privacy.html</a></p> <p>To provide website visitors with more choice on how their data is collected by Google Analytics, Google have developed the Google Analytics Opt-out Browser Add-on. The add-on communicates with the Google Analytics JavaScript (ga.js) to indicate that information about the website visit should not be sent to Google Analytics. The Google Analytics Opt-out Browser Add-on does not prevent information from being sent to the website itself or to other web analytics services.</p> <h3> </h3> <h3><a id="1.4.4e"></a>1.4.4 Web beacons</h3> <p>A web beacon is a small image file on a web page that can be used to collect certain information from your computer, such as an IP address, the time the content was viewed, a browser type, and the existence of cookies previously set by the same server. KPMG only uses web beacons in accordance with applicable laws.</p> <p>KPMG or its service providers will use web beacons to track the effectiveness of third party web sites that provide us with recruiting or marketing services or to gather aggregate visitor statistics and manage cookies.</p> <p>You have the option to render some web beacons unusable by rejecting their associated cookies. The web beacon may still record an anonymous visit from your IP address but cookie information will not be recorded.</p> <p>In some of our newsletters and other communications, we will monitor recipient actions such as email open rates through embedded links within the messages. We collect this information to gauge user interest and to enhance future user experiences.</p> <h3> </h3> <h3><a id="1.4.5e"></a>1.4.5 Location-based tools</h3> <p>KPMG will collect and use the geographical location of your computer or mobile device. This location data is collected for the purpose of providing you with information regarding services which we believe may be of interest to you based on your geographic location, and to improve our location-based products and services.</p> <h3> </h3> <h3><a id="1.5e"></a>1.5 Social media widgets and applications</h3> <p>KPMG web sites will typically include functionality to enable sharing via third party social media applications, such as the Facebook Like button and Twitter widget. These social media applications will collect and use information regarding your use of KPMG web sites (see details on 'Social Sharing' cookies above). Any personal information that you provide via such social media applications will often be collected and used by other members of that social media application and such interactions are governed by the privacy policies of the companies that provide the application. We do not have control over, or responsibility for, those companies or their use of your information.</p> <p>In addition, KPMG web sites may host blogs, forums, crowd-sourcing and other applications or services (collectively "social media features"). The purpose of social media features is to facilitate the sharing of knowledge and content. Any personal information that you provide on any KPMG social media feature will typically be shared with other users of that social media feature (unless otherwise stated at the point of collection), over whom we often have limited or no control.</p> <h3> </h3> <h3><a id="1.6e"></a>1.6 Children</h3> <p>KPMG understands the importance of protecting children's privacy, especially in an online environment. In particular, our sites are not intentionally designed for or directed at children under the age of 15. It is our policy never to knowingly collect or maintain information about anyone under the age of 15, except as part of an engagement to provide professional services.</p> <h2> </h2> <h2><a id="2e"></a>2. Sharing and transfer of personal information</h2> <h3> </h3> <h3><a id="2.1e"></a>2.1 Transfer within the network of KPMG firms</h3> <p>We share information about you with other member firms of the KPMG network as part of international engagements, and with KPMG International and other member firms where required or desirable to meet our legal and regulatory obligations around the world. Other parts of the KPMG network are also used to provide services to us and you, for example hosting and supporting IT applications, provision of certain forms of insurance for member firms and its clients, performing client conflicts checks and Anti-Money Laundering checks, assisting with client engagement services and otherwise as required in order to continue to run KPMG’s business.</p> <h3> </h3> <h3><a id="2.2e"></a>2.2 Transfers to third parties</h3> <p>We do not share personal information with third parties, except as necessary for our legitimate professional and business needs, to carry out your requests, and/or as required or permitted by law or professional standards. For more information on such third parties, please see this <a href="https://home.kpmg/rs/en/home/misc/data-transfers-to-third-parties.html">link</a>. We store personal data on servers located in Republic of Serbia and EEA. We may transfer personal data to KPMG International, KPMG member firms, and reputable third party organisations situated inside or outside the Republic of Serbia and EEA when we have a business reason to engage these organisations. Each organisation is required to safeguard personal data in accordance with our contractual obligations and data protection legislation. We typically send personal information to <a href="https://home.kpmg/rs/en/home/misc/locations-where-kpmg-routinely-processes-personal-data.html">the following countries</a>.</p> <p>KPMG will not transfer the personal information you provide to any third parties for their own direct marketing use.</p> <h2> </h2> <h2><a id="3e"></a>3. Choices</h2> <p>In general, you are not required to submit any personal information to KPMG, but we will require you to provide certain personal information in order for you to receive additional information about our services and events. KPMG will also ask for your permission for certain uses of your personal information, and you can agree to or decline those uses. If you opt-in for particular services or communications, such as an e-newsletter, you will be able to unsubscribe at any time by following the instructions included in each communication. If you decide to unsubscribe from a service or communication, we will try to remove your information promptly, although we may require additional information before we can process your request.</p> <p>As described in "Cookies" above, if you wish to prevent cookies from tracking you as you navigate our sites, you can refuse cookies at the point at which we present you with a choice to accept or reject cookies, and/or you can reset your browser to refuse all cookies or to indicate when a cookie is being sent.</p> <p> </p> <p><a id="4e"></a>4. Your rights</p> <p>If KPMG processes personal information about you, you have the following rights:</p> <p>—  Access and correction: you have the right to access to that data. This is sometimes called a ‘Subject Access Request’. If we agree that we are obliged to provide personal information to you, we will provide it to you free of charge. Before providing personal information to you, we may ask for proof of identity and sufficient information about your interactions with us that we can locate your personal information. If the information we hold about you is incorrect, you are entitled to ask us to correct any inaccuracies in the personal information.</p> <p>—  Object to processing: you have the right to object to us processing your personal information if we are not entitled to use it any more</p> <p>—  Other Rights: in addition, you may have rights to have your information deleted if we are keeping it too long, have its processing restricted in certain circumstances and/or to obtain copies of information we hold about you in electronic form.</p> <p>You can make a request or exercise these rights by contacting KPMG at <a href="mailto:legalandprivacy@kpmg.rs">legalandprivacy@kpmg.rs</a> and we will make all reasonable and practical efforts to comply with your request, so long as it is consistent with applicable law and professional standards.</p> <h2> </h2> <h2><a id="5e"></a>5. Data security and integrity</h2> <p>KPMG has reasonable security policies and procedures in place to protect personal information from unauthorized loss, misuse, alteration, or destruction. Despite KPMG's best efforts, however, security cannot be absolutely guaranteed against all threats. To the best of our ability, access to your personal information is limited to those who have a need to know. Those individuals who have access to the data are required to maintain the confidentiality of such information.</p> <p>We also make reasonable efforts to retain personal information only for so long i) as the information is necessary to comply with an individual's request, ii) as necessary to comply with legal, regulatory, internal business or policy requirements, or iii) until that person asks that the information be deleted. The period for which data is retained will depend on the specific nature and circumstances under which the information was collected; however, subject to requirements of i)-iii) above, personal information will not be retained for more than 2 years</p> <h2> </h2> <h2><a id="6e"></a>6. Links to other sites</h2> <p>Please be aware that KPMG web sites will typically contain links to other sites, including sites maintained by other KPMG member firms that are not governed by this Privacy Statement but by other privacy statements that will often differ somewhat. We encourage users to review the privacy policy of each Web site visited before disclosing any personal information.</p> <p>By registering on any KPMG web site and then navigating to another KPMG web site while still logged in, you agree to the use of your personal information in accordance with the privacy statement of the KPMG web site you are visiting.</p> <h2> </h2> <h2><a id="7e"></a>7. Changes to this statement</h2> <p>KPMG may modify this Privacy Statement from time to time to reflect our current privacy practices. When we make changes to this statement, we will revise the "updated" date at the top of this page. Any substantial changes to the processing of personal data as described in this Privacy Statement affecting you will be communicated to you through an appropriate channel, depending on how we normally communicate with you.</p> <h2> </h2> <h2><a id="8e"></a>8. Policy questions and enforcement</h2> <p>KPMG is committed to protecting the online privacy of your personal information. If you have questions or comments about our administration of your personal information, please contact us at <a href="mailto:legalandprivacy@kpmg.rs">legalandprivacy@kpmg.rs</a> or by regular mail to the following address: KPMG d.o.o. Beograd or KPMG A.A.S. d.o.o. Beograd, Milutina Milankovića 1J, 11 070 Beograd (same address for both companies). You may also use these addresses to communicate any concerns you may have regarding compliance with our Privacy Statement.</p> <p>If you are not satisfied with the response you receive, you may escalate your concern to the KPMG d.o.o. Belgrade and KPMG A.A.S. d.o.o. Privacy Liaison by sending an email to <a href="mailto:legalandprivacy@kpmg.rs">legalandprivacy@kpmg.rs</a>. We will acknowledge your email within 14 days and seek to resolve your concern within one month of receipt. Where the concern is complex or we have a large volume of concerns, we will notify you that the concern will take longer than one month to resolve, and we will seek to resolve your concern within three months of the concern being first raised. We may accept your concern (and in that case implement one of the measures set out in the ‘Your Rights’ section above), or we may reject your concern on legitimate grounds.</p> <p>In any event, you always have the right to lodge a complaint with the Serbian regulator in charge of protecting personal information, Commissioner for Information of Public Importance and Personal Data Protection, Bulevar kralja Aleksandra 15, 11 000 Beograd, telephone number: +38111 3408 900, e-mail: <a href="mailto:office@poverenik.rs">office@poverenik.rs</a>.</p> <p>- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -</p> <p>KPMG d.o.o. Beograd, matični broj 17148656, PIB 100058593 i KPMG A.A.S. d.o.o. Beograd, matični broj 20667630, PIB 106723546, sa sedištem u Republici Srbiji, Beograd, Milutina Milankovića 1J (u daljem tekstu: „KPMG“ ili „mi“) posvećeni smo zaštiti poverljivosti i privatnosti podataka koji su nam povereni. U sklopu osnovne obaveze, KPMG se obavezuje na odgovarajuću zaštitu i korišćenje podataka o ličnosti (ponekad označeni kao "podaci o ličnosti“, "podaci koji se mogu pripisati ličnosti" ili "PKSMPL") koji su prikupljeni onlajn.<br></p> <p>Uopšteno govoreći, naša namera je da prikupljamo samo podatke o ličnosti koje su dobrovoljno dali onlajn posetioci tako da možemo da ponudimo informacije i/ili usluge ovim pojedincima ili da ponudimo informacije o mogućnostima zaposlenja. Pročitajte ovu Izjavu o privatnosti ("Izjava o privatnosti“) kako biste saznali više o tome na koji način prikupljamo, koristimo, delimo i štitimo podatke o ličnosti koje smo dobili.</p> <ul> <li><a href="#1">1. Prikupljanje i korišćenje podataka o ličnosti</a> <ul> <li><a href="#1.1">1.1 Koje informacije prikupljamo</a></li> <li><a href="#1.2">1.2 Dodatne informacije za pojedine vrste obrade</a> <ul> <li><a href="#1.2.1">1.2.1 Klijenti i potencijalni klijenti</a> <ul> <li><a href="#1.2.1.1">1.2.1.1 Zašto prikupljamo i obrađujemo Vaše podatke o ličnosti?</a></li> <li><a href="#1.2.1.2">1.2.1.2 Koju vrstu podataka o ličnosti prikupljamo?</a></li> <li><a href="#1.2.1.3">1.2.1.3 Iz kojih izvora prikupljamo podatke o ličnosti?</a></li> </ul></li> <li><a href="#1.2.2">1.2.2 Marketinška obaveštenja</a></li> <li><a href="#1.2.3">1.2.3 Poslovni partneri i zaposleni kod poslovnih partnera</a></li> </ul></li> <li><a href="#1.3">1.3 Pravni osnov za korišćenje Vaših podataka o ličnosti</a></li> <li><a href="#1.4">1.4 Automatsko prikupljanje podataka o ličnosti</a> <ul> <li><a href="#1.4.1">1.4.1 IP adrese</a></li> <li><a href="#1.4.2">1.4.2 Kolačići</a></li> <li><a href="#1.4.3">1.4.3. Google analitika</a></li> <li><a href="#1.4.4">1.4.4. Veb-svetionik</a></li> <li><a href="#1.4.5">1.4.5 Alati koji zavise od geografskog položaja uređaja</a></li> </ul></li> <li><a href="#1.5">1.5. Programi i aplikacije društvenih mreža</a></li> <li><a href="#1.6">1.6. Deca</a></li> </ul></li> <li><a href="#2">2. Deljenje i prenos Vaših podataka o ličnosti</a> <ul> <li><a href="#2.1">2.1 Deljenje unutar KPMG mreže</a></li> <li><a href="#2.2">2.2 Prenos podataka trećim stranama</a></li> </ul></li> <li><a href="#3">3. Izbori</a></li> <li><a href="#4">4. Vaša prava</a></li> <li><a href="#5">5. Zaštita sigurnosti i integriteta Vaših podataka o ličnosti</a></li> <li><a href="#6">6. Linkovi ka drugim veb-stranicama</a></li> <li><a href="#7">7. Promene u izjavi</a></li> <li><a href="#8">8. Pitanja u vezi sa politikom i njihova primena</a></li> </ul> <p><a> </a></p> <h2><a id="1"></a>1.     Prikupljanje i korišćenje podataka o ličnosti</h2> <h3> </h3> <h3><a id="1.1"></a>1.1 Koje informacije prikupljamo</h3> <p>Mi dobijamo Vaše podatke o ličnosti ukoliko odaberete da ih dostavite - na primer, kontaktirajući nas ili  registrujući se za određene usluge. U nekim slučajevima možda ste već ranije dali KPMG-u svoje podatke o ličnosti (ako ste, na primer, bivši zaposleni). Ukoliko odlučite da se registrujete ili prijavite na KPMG veb-stranicu koristeći uslugu prijave putem nekog drugog pretraživača, a kojom se potvrđuje Vaš identitet te se sa KPMG-om povezuju Vaši podaci za prijavu na društvene mreže (npr. LinkedIn, Google ili Twitter), prikupićemo sve podatke ili sadržaje potrebne za registraciju ili prijavu za koje ste pružaocu usluga društvenih mreža dali odobrenje da ih podeli sa nama, kao što je npr. Vaše ime i e-mail adresa. Prikupljanje drugih podataka može da zavisi od uslova privatnosti koje ste dogovorili sa pružaocem usluga društvenih mreža, te Vas stoga molimo da pregledate izjavu ili politiku o privatnosti tog pružaoca usluge.</p> <p>Registrovanjem ili davanjem Vaših podataka o ličnosti KPMG-u pristajete na korišćenje tih podataka u skladu sa ovom Izjavom o privatnosti. Vaši lični podaci neće se koristiti u druge svrhe, osim ukoliko ne dobijemo Vašu dozvolu ili ukoliko drugačije zahteva ili nalaže zakon ili profesionalni standardi. Na primer, ako se registrujete na veb-stranicu KPMG-a i ustupite nam podatke o Vašim željama, iskoristićemo te podatke kako bismo personalizovali Vaš korisnički doživljaj. Kada se registrujete ili prijavite na KPMG veb-stranicu koristeći uslugu prijave, možemo da Vas prepoznamo kao istog korisnika na bilo kojem drugom uređaju koji upotrebljavate i da prilagodimo Vaše korisničko iskustvo na drugim KPMG veb-stranicama koje posećujete. Ukoliko nam pošaljete kratku biografiju ili CV da biste konkurisali za poziciju u KPMG-u, mi ćemo koristiti podatke koje ste dostavili da bismo Vas uputili na dostupne mogućnosti zaposlenja.</p> <p>U slučajevima kad ste se registrovali za određene usluge, privremeno ćemo sačuvati Vašu adresu e-mail-a dok ne dobijemo potvrdu o podacima koje ste nam dali putem e-mail-a (npr. u situaciji kad šaljemo poruku na adresu e-mail-a koju ste nam dali u trenutku registracije kako bismo potvrdili Vaš zahtev za registracijom).</p> <h3> </h3> <h3><a id="1.2"></a>1.2  Dodatne informacije za pojedine vrste obrade</h3> <h3> </h3> <h3><a id="1.2.1"></a>1.2.1 Klijenti i potencijalni klijenti</h3> <p> </p> <p><a id="1.2.1.1"></a>1.2.1.1 Zašto prikupljamo i obrađujemo Vaše podatke o ličnosti?</p> <p>Podatke o ličnosti klijenata i potencijalnih klijenata, odnosno fizičkih lica u vezi sa njima, obrađujemo u sledeće svrhe:</p> <p>–      Komunikacija sa Vama: kada nam se obratite sa upitom za naše usluge, zahtevom za ponudu ili objavite javni poziv za dostavu ponude, obrađivaćemo podatke koje ste nam dostavili kako bismo Vas kontaktirali i postupili prema Vašem zahtevu;</p> <p>–      Provere možemo li da Vas prihvatimo kao klijenta: pre nego što Vam dostavimo ponudu za naše usluge, dužni smo da utvrdimo da ne postoji sukob interesa, te da pružanje usluga koje ste tražili, ne ugrožava našu nezavisnost. Takođe, kako bismo mogli da Vas prihvatimo kao klijenta, obavezni smo da sprovedemo detaljnu analizu u skladu sa Zakonom o sprečavanju pranja novca i finansiranja terorizma. U oba slučaja dužni smo da obrađujemo određene podatke o ličnosti (npr. podatke o ličnosti klijenta, lica ovlašćenog za zastupanje, krajnjeg vlasnika);</p> <p>–      Izvršavanje ugovornih obaveza i naplata pruženih usluga: u meri u kojoj je to potrebno, podatke o ličnosti obrađivaćemo i radi izvršenja svoje ugovorne obaveze te ostvarivanja svog prava na, između ostalog, naplatu pružene usluge;</p> <p>–      Provere tokom poslovnog odnosa sa Vama: tokom poslovnog odnosa sa Vama obavezni smo po zakonu (npr. u skladu sa odredbama Zakona o sprečavanju pranja novca i finansiranja terorizma) da održavamo ažurne evidencije o klijentima, transakcijama i praćenju poslovnog odnosa; </p> <p>–      Praćenje i unapređenje kvaliteta usluga: od Vas možemo da tražimo povratne informacije o tome koliko ste zadovoljni pruženim uslugama. Vaši podaci o ličnosti takođe mogu da se koriste prilikom interne revizije našeg poslovanja koju obavlja KPMG u Srbiji ili osobe zaposlene u inostranim društvima KPMG mreže; </p> <p>–      Ostvarivanje pravnih zahteva koje imamo prema Vama ili odbrana od Vaših zahteva: Vaše podatke o ličnosti takođe možemo koristiti radi ostvarivanja naših prava prema Vama, za pokretanje postupaka za naplatu naše naknade, ili za odbranu od Vaših zahteva koji proizlaze iz ili su u vezi sa poslovnim odnosom između nas i Vas.</p> <p> </p> <p><a id="1.2.1.2"></a>1.2.1.2 Koju vrstu podataka o ličnosti prikupljamo?</p> <p>Prikupljamo samo one podatke o ličnosti koji su nam nužni za ostvarenje navedenih svrha. U zavisnosti od okolnosti, to može uključivati sledeće podatke: ime i prezime, adresu, Vaše kontakt podatke (telefon, mobilni telefon, e-mail), podatke o ličnosti koje smo u skladu sa Zakonom o sprečavanju pranja novca i finansiranja terorizma dužni da prikupimo, te one podatke o ličnosti koji su nam neophodni za izvršenje naših ugovornih obaveza.<br></p> <p>Posebne kategorije podataka o ličnosti (npr. podatke o zdravlju) prikupljamo jedino u slučajevima kada je to potrebno za izvršenje ugovornih obaveza prema Vama (npr. obračun zarada). Podatke o Vašoj deci možemo da prikupljamo jedino u slučaju kada je to potrebno za izvršenje naših zakonskih obaveza ili ugovornih obaveza prema Vama. Ni u kom slučaju nećemo zaključiti ugovor o pružanju usluga sa osobom mlađom od 18 godina.</p> <p> </p> <p><a id="1.2.1.3"></a>1.2.1.3 Iz kojih izvora prikupljamo podatke o ličnosti?<br></p> <p> </p> <p>Vaše podatke o ličnosti možemo prikupljati iz sledećih izvora:</p> <p>–      Direktno od Vas (putem obrazaca, e-mail-a, telefona, mobilnog telefona, lično kroz razgovor s Vama);</p> <p>–      Od drugih lica (npr. lica zaposlenih ili na drugi način angažovanih od strane Vašeg poslodavca sa kojim imamo ugovor o pružanju usluga). U takvim slučajevima pouzdamo se u to da su osobe koje nam dostavljaju Vaše podatke o ličnosti ili daju uputstva za njihovu obradu za to i ovlašćene te da su Vam dale sva potrebna obaveštenja, odnosno pribavile Vaše odobrenje ako je isto potrebno;</p> <p>–      Od drugih članica KPMG mreže u svetu;</p> <p>–      Iz javno dostupnih izvora (npr. Registra Agencije za privredne registre, katastra nepokretnosti i drugih javno dostupnih informacija).</p> <p>U slučaju kada nam dajete podatke o ličnosti drugih lica, Vaša je odgovornost da osigurate da je lice čije ste nam podatke dali sa time upoznato i da prihvata način na koji koristimo te podatke o ličnosti. </p> <p> </p> <p><a id="1.2.2"></a>1.2.2 Marketinška obaveštenja</p> <p>KPMG povremeno šalje newsletter-e, pozivnice na seminare i slična obaveštenja u svrhe direktnog marketinga.<br></p> <p>Takva obaveštenja šaljemo samo onim primaocima koji, uzimajući u obzir poslovni odnos sa nama, opravdano mogu da očekuju prijem takvih obaveštenja, te stoga imamo legitimni interes za takav vid komunikacije sa Vama. Smatramo da naši klijenti razumno mogu da očekuju da ih KPMG informiše o različitim događajima, zakonskim promenama i sličnim okolnostima koje mogu uticati na njihovo poslovanje ili im na drugi način biti od interesa. Sa naše liste primaoca možete se odjaviti ili prijaviti u svako doba slanjem e-mail-a na <a href="mailto:marketing@kpmg.rs">marketing@kpmg.rs</a>.</p> <p>U slučaju da niste bili u poslovnom odnosu sa KPMG-om, ali želite da primate ovakva obaveštenja, navedeno možete u bilo koje doba zatražiti slanjem e-mail-a našem odeljenju marketinga na <a href="mailto:marketing@kpmg.rs">marketing@kpmg.rs</a>.</p> <p> </p> <p><a id="1.2.3"></a>1.2.3 Poslovni partneri i zaposleni kod poslovnih partnera<br></p> <p>U cilju komunikacije sa našim poslovnim partnerima i dobavljačima prikupljamo kontakt podatke poslovnih partnera kao i kontakt podatke osoba ovlašćenih za zastupanje i njihovih zaposlenih.<br></p> <h3> </h3> <h3><a id="1.3"></a>1. 3 Pravni osnov za korišćenje Vaših podataka o ličnosti</h3> <p>KPMG obično prikuplja samo podatke o ličnosti neophodne da bi se ispunio Vaš zahtev. Tamo gde se traže dodatne, po slobodnom izboru informacije, bićete o tome obavešteni u trenutku prikupljanja.</p> <p>Zakon Republike Srbije nam dozvoljava da obrađujemo podatke o ličnosti jedino ako za to imamo pravni osnov. Zakon takođe predviđa obavezu da Vas obavestimo koji je pravni osnov u pitanju. Kao posledica toga, kada obrađujemo Vaše podatke o ličnosti, mi se oslanjamo na jedan od sledećih uslova za obradu:</p> <p>—  Izvršavanje ugovora: na ovom osnovu zasniva se obrada onih podataka o ličnosti koji su nam potrebni kako bismo uredno izvršili svoju ugovornu obavezu;</p> <p>—  Pravna obaveza: u slučaju kad smo u obavezi da obrađujemo Vaše podatke o ličnosti zbog ispunjenja zakonske obaveze, kao što je vođenje evidencije za svrhe oporezivanja ili dostavljanja podataka državnom organu ili organu reda i mira;</p> <p>—  Legitimni interes: obrađivaćemo podatke o Vama u slučaju postojanja legitimnog interesa za potrebe našeg zakonitog poslovanja te unapređenja našeg poslovanja, pod uslovom da ne preovladavaju Vaši interesi; ili</p> <p>—  Pristanak: u određenim slučajevima, tražićemo Vaš izričiti pristanak za obradu podataka u određenu svrhu, te ćemo obrađivati Vaše podatke o ličnosti samo ako ste Vi na to pristali. Svoj pristanak možete povući u svako doba, slanjem e-mail-a KPMG-u na adresu <a href="mailto:legalandprivacy@kpmg.rs">legalandprivacy@kpmg.rs</a></p> <p>Primeri gorespomenutog "legitimnog interesa" su navedeni u nastavku:</p> <p>—  Pružanje informacija i/ili usluga pojedincima koji posete našu veb-stranicu, kao i davanje informacija o mogućnostima zapošljavanja,</p> <p>—  Sprečavanje prevara i krivičih dela i zaštita sigurnosti našeg informacionog sistema.</p> <p>—  Prilagođavanje iskustava posetilaca naše veb-stranice kako bismo se KPMG predstavio sa najboljim učinkom u online okruženju.</p> <p>—  Sprovođenje i analiziranje naših marketniških aktivnosti.</p> <p>—  Ispunjenje naših odgovornosti prema društvu u celini, te korporativno odgovorno ponašanje.</p> <p><em> </em></p> <h3><a id="1.4"></a>1.4 Automatsko prikupljanje podataka o ličnosti</h3> <p>U pojedinim slučajevima, KPMG i njegovi pružaoci usluga koriste kolačiće, veb-svetionik i ostalu tehnologiju kako bi automatski prikupili određenu vrstu podataka prilikom onlajn posete kao i putem mail-a koje mi možemo razmeniti. Prikupljanje ovih podataka nam omogućava da prilagodimo Vaše onlajn iskustvo, poboljšamo učinak, upotrebljivost i efikasnost prisustva KPMG-a onlajn kao i da ocenimo efikasnost aktivnosti na polju marketinga.</p> <p> </p> <h3><a id="1.4.1"></a>1.4.1 IP adrese</h3> <p>IP adresa je broj dodeljen Vašem računaru svaki put kada pristupite internetu. IP adresa omogućuje računarima i serverima da se međusobno prepoznaju i komuniciraju. IP adrese sa kojih posetioci pristupaju beleže se iz sigurnosnih razloga, te u svrhu dijagnostike sastava. Taj podatak u zbirnom obliku se takođe može iskoristiti za sprovođenje analize trendova i rada veb-stranica.</p> <p> </p> <h3><a id="1.4.2"></a>1.4.2 Kolačići</h3> <p>Kolačići mogu biti postavljeni na Vaš računar ili drugi uređaj sa kojeg se može pristupiti internetu svaki put kad nas posetite na internetu. To omogućuje veb-stranici da zapamti Vaš računar ili drugi uređaj kako bi se ostvarili razni ciljevi.</p> <p>Na nekim našim veb-stranicama pojaviće se natpis sa obaveštenjem koji traži Vaš pristanak za prikupljanje kolačića. Ukoliko ne date svoj pristanak, Vaš računar ili drugi uređaj sa kojeg se može pristupiti internetu neće se pratiti za marketinške aktivnosti. Sa druge strane, sekundarne vrste kolačića koji se nazivaju „user-input“ kolačići mogu biti nužni za potpunu funkcionalnost. Takvi kolačići neće biti blokirani korišćenjem banera sa ovim obaveštenjem. Vaš izbor biće sačuvan u kolačiću i važiće 90 dana. Ukoliko želite da promenite svoj odabir, to možete da učinite tako što ćete u Vašem pretraživaču da uklonite kolačiće.</p> <p>Većina veb-pretraživača automatski prihvata kolačiće, ali možete izabrati da ih ne prihvatite putem podešavanja Vašeg pretraživača (često se nalaze u izborniku „Alati“ ili „Preferencije“ Vašeg pretraživača). Takođe možete da izbrišete kolačiće sa Vašeg uređaja u bilo kom trenutku. Međutim, imajte na umu da bez prihvatanja kolačića možda nećete moći u potpunosti da iskusite sve mogućnosti naših veb-stranica.</p> <p>Dodatne informacije o upravljanju kolačićima možete da pronađete u sekciji „Pomoć“ Vašeg pretraživača ili putem veb-stranica kao što je <a href="http://www.allaboutcookies.org">www.allaboutcookies.org</a>.</p> <p>Sledi popis vrsta kolačića koje koristimo na našim veb-stranicama:</p> <table cellpadding="0" cellspacing="0" border="0"> <tbody> <tr> <th scope="row">Napomena<br></th> <th scope="row"><p> Opis</p></th> <th scope="row"><p>Vrsta i datum isteka</p></th> </tr> <tr> <td><p>Rad i performanse (npr. korisnikovog pretraživača)</p></td> <td><p>Naše veb-stranice su kreirane pomoću uobičajenih internet platformi. Uključuju kolačiće koji pomažu u rešavanju problema sa kompatibilnošću (npr. radi utvrđivanja vrste pretraživača) i poboljšavanjem performansi (npr. brže učitavanje sadržaja)</p></td> <td><p>Sesija</p><p>Izbrisano nakon zatvaranja pretraživača</p></td> </tr> <tr> <td valign="top"><p>Bezbednosni kolačići (npr. Asp.NET)</p></td> <td valign="top"><p>Ako se registrujete za pristup odeljcima kojima je ograničen pristup, ovi kolačići osiguravaju da uređaj ostane registrovan tokom celog trajanja Vaše posete. Vaše korisničko ime i lozinka če biti neophodni za pristup odeljcima kojima je ograničen pristup. </p></td> <td valign="top"><p>Sesija</p><p>Izbrisano nakon zatvaranja pretraživača</p></td> </tr> <tr> <td valign="top"><p>Podešavanja veb-stranice</p></td> <td valign="top"><p>Naši kolačići takođe pamte Vaša podešavanja na veb-stranici (npr. jezik) ili nastoje da poboljšaju Vaše korisničko iskustvo (npr. prilagođavanjem pozdrava ili sadržaja). Ovo se odnosi na pristup sadržaju na koji ste se registrovali radi konkretnog pristupa ili otvorili nalog. </p></td> <td valign="top"><p>Sesija</p><p>Izbrisano nakon zatvaranja pretraživača</p></td> </tr> <tr> <td valign="top"><p>Analitika </p></td> <td valign="top"><p>Koristimo nekoliko alata trećih lica za analitiku kako bismo bolje razumeli kako posetioci koriste naše veb-stranice. Ovo nam omogućava da za naše korisnike poboljšamo kvalitet i sadržaj veb stranice kpmg.com. Prikupljeni statistički podaci obuhvataju stavke kao što su ukupan broj poseta ili broj pregleda, kao i upućivanja na naše veb-stranice. Za više detalja o našem korišćenju Google analitike, pogledajte u nastavku.</p></td> <td valign="top"><p>Trajno, ali će se automatski izbrisati dve godine nakon poslednje posete stranice kpmg.com</p></td> </tr> <tr> <td valign="top"><p>Povratne informacije o posetiocima veb-stranica</p></td> <td valign="top"><p>Koristimo i alat trećih lica za ankete kojim pozivamo određeni procenat posetilaca da nam daju povratne informacije. Kolačići se koriste kako isti posetilac ne bi bio pozvan više puta.</p><p>Prvi kolačić (1) postavlja se ako posetilac nije pozvan da učestvuje u anketi i osigurava da ti posetioci ne budu pozvani nakon pregleda prve stranice.</p><p>Drugi kolačić (2) postavlja se ako je posetilac pozvan da učestvuje u anketi i osigurava da ponovni poziv za učestvovanje nije poslat posetiocu u periodu od 90 dana.</p></td> <td valign="top"><p>1 Sesija<br> Izbrisano nakon zatvaranja pretraživača</p><p>2  Trajno<br> Izbrisano automatski nakon 90 dana ili predstavljanje istraživanja.</p></td> </tr> <tr> <td valign="top"><p>Deljenje na društvenim mrežama</p></td> <td valign="top"><p>Da bismo Vam pružili dodatne funkcije za deljenje sadržaja sa naših veb-stranica na društvenim mrežama i putem e-mail-a, koristimo programe ili dugmad sa drugih društvenih mreža. Korišćenjem ovih programa ili dugmadi može biti postavljen kolačić na Vaš uređaj da bi Vam bila olakšana upotreba njihove usluge, da bi Vaša interakcija bila prikazana na našim veb-stranicama (npr. ažuriranje keš memorije broja deljenja na društvenim mrežama) i informacije o Vašim aktivnostima na Internetu i našim veb-stranicama zabeležene. Preporučujemo Vam da pregledate pravila o privatnosti svakog pružaoca usluge pre upotrebe njihove usluge. Za dalje informacije o korišćenju vidžeta za društvene mreže i aplikacija, pogledajte u nastavku.</p></td> <td valign="top"><p>Trajno, ali će se automatski izbrisati dve godine nakon poslednje posete stranice <a href="http://www.kpmg.com">kpmg.com</a></p></td> </tr> </tbody> </table> <p>Ostali alati i programi trećih lica mogu povremeno da se koriste na pojedinim našim veb-stranicama kako bi Vam bile omogućene dodatne funkcije. Upotrebom tih alata ili programa može doći do postavljanja kolačića na Vaš uređaj kako bi se olakšala upotreba njihove usluge i kako bi se Vaša interakcija ispravno prikazala na našim veb stranicama.</p> <p>Kolačići nam sami po sebi ne otkrivaju Vašu adresu e-mail-a niti Vas na bilo koji drugi način identifikuju. U našim analitičkim izveštajima možemo prikupiti druge identifikatore, uključujući IP adrese, ali samo u svrhu identifikovanja broja jedinstvenih posetilaca naših veb-stranica i geografskog područja sa kojeg nas posećuju, te nećemo utvrđivati identitet pojedinih posetilaca.</p> <p>PREGLEDOM NAŠE VEB-STRANICE I UNOSOM PRISTUPNIH PODATAKA KAKO BISTE PRISTUPILI SADRŽAJIMA NAMENJENIM REGISTROVANIM KORISNICIMA, PRISTAJETE NA POSTAVLJANJE GORE NAVEDENIH KOLAČIĆA NA VAŠ RAČUNAR ILI DRUGI UREĐAJ SA KOJEG PRISTUPATE INTERNETU.</p> <h3> </h3> <h3><a id="1.4.3"></a>1.4.3. Google analitika</h3> <p>KPMG koristi Google analitiku. Više informacija o načinu na koji KPMG koristi Google analitiku možete pronaći ovde: http://www.google.com/analytics/learn/privacy.html</p> <p>Kako bi omogućio posetiocima veb-stranica izbor na koji će se način Google Analitikom prikupljati njihovi podaci, Google je razvio dodatak „Google Analytics Opt-out Browser”. Dodatak komunicira sa Google Analitikom JavaSkriptom (ga.js) te onemogućava da podatak o poseti veb-stranice bude poslat Google Analitici. Dodatak „Google Analytics Opt-out Browser” ne sprečava da taj podatak bude poslat samoj veb-stranici ili nekom drugom pružaocu usluge veb-analize.</p> <h3> </h3> <h3><a id="1.4.4"></a>1.4.4. Veb-svetionik</h3> <p>Veb-svetionik je mala grafička datoteka na veb-stranici koja se može koristiti da prikuplja određene podatke sa Vašeg kompjutera, kao što je IP adresa, vreme kada je sadržaj pregledan, tip čitača kao i postojanje kolačića prethodno postavljenih od strane istih servera. KPMG koristi veb-svetionike samo u skladu sa primenjivim zakonom.</p> <p>KPMG ili njegovi pružaoci usluga koriste veb-svetionik za praćenje učinkovitosti drugih veb-stranica koje nam pružaju razne usluge koje su u vezi sa zapošljavanjem ili marketingom, odnosno za prikupljanje celokupnih statističkih podataka o posetiocima veb-stranica te upravljanje kolačićima.</p> <p>Neke veb-svetionike možete da onesposobite odbijanjem sa njima povezanih kolačića. Veb-svetionik i dalje može zabeležiti anonimnu posetu sa Vaše IP adrese, ali informacije o kolačićima neće biti zabeležene.</p> <p>U nekim našim newsletter-ima, kao i u drugim vrstama komunikacije, pratimo radnje primaoca kao što je primera radi, učestalost otvaranja linkova koji se nalaze u okviru e-mail-a. Mi prikupljamo ovakve informacije kako bismo izmerili interesovanja korisnika i poboljšali buduća korisnička iskustva.</p> <h3> </h3> <h3><a id="1.4.5"></a>1.4.5 Alati koji se zasnivaju na lokaciji</h3> <p>KPMG prikuplja podatak o geografskoj lokaciji Vašeg računara ili mobilnog uređaja. Podaci o lokaciji prikupljaju se u svrhu pružanja informacija o uslugama za koje smatramo da bi Vas mogle zanimati zbog Vaše geografske lokacije, te u svrhu poboljšanja naših proizvoda i usluga koji se zasnivaju na lokaciji.</p> <h3> </h3> <h3><a id="1.5"></a>1.5 Programi i aplikacije društvenih mreža</h3> <p>Veb-stranice KPMG-a mogu sadržati i opcije koje omogućavaju deljenje sadržaja pomoću društvenih mreža trećih lica, kao što su Facebook-ovo dugme „Sviđa mi se“ ili Twitter-ovi programi. Te aplikacije društvenih mreža mogu prikupljati i koristiti informacije o Vašem korišćenju veb-stranica KPMG-a (za više detalja možete pogledati gornji odlomak o kolačićima - "Deljenje na društvenim mrežama"). Svi podaci o ličnosti koje pružate putem takvih aplikacija društvenih mreža mogu prikupljati i upotrebljavati i drugi korisnici te aplikacije, a takve interakcije regulišu pravila o zaštiti privatnosti kompanija koje pružaju usluge korišćenja tih aplikacija. Mi nemamo kontrolu nad tim kompanijama niti odgovornost za njihovo korišćenje Vaših podataka.</p> <p>Osim toga, veb-stranice KPMG-a mogu sadržati različite blogove, forume i druge aplikacije ili usluge (zajednički "društveni mediji"). Svrha društvenih medija je da olakša razmenu znanja i sadržaja. Svi podaci o ličnosti koje dajete bilo kom društvenom mediju KPMG-a mogu se deliti sa drugim korisnicima tog društvenog medija (osim ako nije drugačije naznačeno prilikom njihovog prikupljanja), nad kojima obično imamo tek ograničenu ili nemamo nikakvu kontrolu.</p> <h3> </h3> <h3><a id="1.6"></a>1.6 Deca</h3> <p>KPMG razume važnost zaštite privatnosti dece, posebno u internet okruženju. Naše veb-stranice nisu namenjene deci mlađoj od 15 godina. Naša je politika takva da nikada s namerom ne prikupljamo niti čuvamo podatke o bilo kojoj osobi mlađoj od 15 godina, osim u slučaju kada je to deo angažovanja o pružanju profesionalnih usluga.</p> <h2> </h2> <h2><a id="2"></a>2. Deljenje i prenos Vaših podataka o ličnosti</h2> <h3> </h3> <h3><a id="2.1"></a>2.1 Deljenje unutar KPMG mreže</h3> <p>Vaše podatke o ličnosti možemo da delimo sa drugim članicama KPMG mreže u okviru međunarodnih angažovanja, kao i sa KPMG International i drugim firmama članicama kada je to potrebno ili poželjno radi ispunjenja naših zakonskih obaveza i obaveza prema regulatornim telima. Ostali delovi KPMG mreže takođe se koriste za pružanje usluga nama i Vama, na primer hostovanje i podrška IT aplikacijama, pružanje određenih oblika osiguranja za firme članice i njihove klijente, obavljanje provera za sukob interesa klijenata i provera protiv pranja novca, asistiranje sa uslugama angažovanja za klijente i na drugi način po potrebi kako bi se nastavilo sa vođenjem poslovanja KPMG-a.</p> <h3> </h3> <h3><a id="2.2"></a>2.2 Prenos podataka trećim stranama</h3> <p>Vaše podatke o ličnosti nećemo prenositi trećim licima, osim kada je to nužno radi ostvarenja naših legitimnih profesionalnih i poslovnih potreba, radi postupanja po Vašem zahtevu, i/ili kada primenjivo pravo ili profesionalni standardi to od nas zahtevaju ili nam omogućuju. Za više informacija o takvim trećim licima, pogledajte ovaj <a href="https://home.kpmg/rs/en/home/misc/prenos-podataka-trecim-stranama.html">link</a>. Podatke o ličnosti skladištimo na serverima koji se nalaze u Republici Srbiji i EEA. Možemo da prenesemo podatke o ličnosti u KPMG International, firmama članicama KPMG-a i renomiranim organizacijama trećih lica koje se nalaze unutar ili van Republike Srbije i EEA kada imamo poslovni razlog za angažovanje tih organizacija. Od svake organizacije se zahteva da čuva lične podatke u skladu sa našim ugovornim obavezama i propisima o zaštiti podataka. Obično šaljemo podatke o ličnosti u <a href="https://home.kpmg/rs/en/home/misc/lokacija-na-kojima-kpmg-redovno-obradjuje-podatke-o-licnosti.html">sledeće zemlje</a>.</p> <p>KPMG neće preneti podatke o ličnosti koje ste Vi dali trećim licima kako bi ih ona koristila u marketinške svrhe.</p> <h2> </h2> <h2><a id="3"></a>3. Izbori</h2> <p>Niste dužni da ustupite ni jedan podatak o ličnosti KPMG-u, ali u određenim slučajevima možemo da zahtevamo da nam ustupite određene podatke kako biste mogli da dobijete dodatne informacije o našim uslugama. KPMG Vam takođe može zatražiti pristanak za upotrebu Vaših podataka o ličnosti u određene svrhe, pri čemu možete da pristanete ili uskratite pristanak za upotrebu Vaših podataka o ličnosti u takve svrhe. Ako pristanete na određene usluge ili vrste komunikacije, kao što je e-newsletter, naknadno možete da odustanete od takve usluge u bilo kom trenutku sledeći uputstva iz predmetne komunikacije. Ako odlučite da se odjavite, pokušaćemo da odmah obrišemo Vaše podatke, iako će nam možda biti potrebne dodatne informacije pre nego što nastavimo sa Vašim zahtevom.</p> <p>Kao što je opisano u gornjem odeljku "Kolačići", ukoliko želite da sprečite da Vas kolačići prate prilikom kretanja na našim veb-stranicama, možete odbiti kolačiće u trenutku kada vam postavimo izbor da prihvatite ili odbijete kolačiće i/ili možete u podešavanjima svog pretraživača da odredite odbijanje svih kolačića ili davanje obaveštenja prilikom slanja kolačića. Međutim, napominjemo da pojedini delovi naših veb-stranica možda neće ispravno raditi ukoliko odbijete kolačiće.</p> <p> </p> <p><a id="4"></a>4. Vaša prava</p> <p>Ako KPMG obrađuje Vaše podatke o ličnosti, Vi imate sledeća prava:</p> <p>—  Pristup i ispravka: imate pravo na pristup tim podacima. Ovo se ponekad naziva „Zahtev subjekta za pristup“. Ako se složimo da smo u obavezi da Vam dostavimo podatke o ličnosti, mi ćemo Vam ih dati besplatno. Pre nego što Vam dostavimo Vaše podatke o ličnosti, možemo tražiti dokaz o identitetu i dovoljno informacija o Vašoj interakciji sa nama da bismo mogli da lociramo Vaše podatke o ličnosti. Ako su podaci koje imamo o Vama netačni, imate pravo da tražite od nas da ispravimo sve netačnosti u podacima o ličnosti.</p> <p>—  Prigovor na obradu: imate pravo da prigovorite na obradu Vaših podataka o ličnosti ako više nemamo pravo da ih koristimo</p> <p>—  Druga prava: pored toga, možete imati prava na brisanje Vaših podataka ako ih čuvamo predugo, ako je njihova obrada ograničena u određenim okolnostima i/ili da dobijete kopije informacija koje imamo o Vama u elektronskom obliku.</p> <p>Možete da pošaljete zahtev ili ostvarite ova prava tako što ćete kontaktirati KPMG na <a href="mailto:legalandprivacy@kpmg.rs">legalandprivacy@kpmg.rs</a> i mi ćemo preduzeti sve razumne i praktične napore kako bi odgovorili na Vaš zahtev dokle god je on u skladu sa primenjivim zakonom i profesionalnim standardima.</p> <h2> </h2> <h2><a id="5"></a>5. Zaštita sigurnosti i integriteta Vaših podataka o ličnosti</h2> <p>KPMG ima razumne politike i procedure bezbednosti radi zaštite podataka o ličnosti od neovlašćenog gubitka, zloupotrebe, izmene ili uništenja. Međutim, uprkos najboljim naporima KPMG-a ne može se u potpunosti garantovati bezbednost od svih opasnosti. Prema našim mogućnostima, pristup Vašim podacima o ličnosti je ograničen na pojedince kojima je potrebno da znaju te podatke. Ovi pojedinci koji imaju pristup podacima su u obavezi da čuvaju poverljivost takvih podataka.</p> <p>Mi takođe ulažemo razumne napore da zadržimo podatke o ličnosti onoliko dugo i) koliko su podaci neophodni da bi se odgovorilo na zahtev pojedinca, ii) koliko dugo je potrebno za ispunjenje zakonskih, regulatorinih, internih zahteva poslovanja ili politike, ili iii) sve dok data osoba ne zatraži da se podaci izbrišu. Period na koji će se podaci čuvati zavisi od posebne prirode i okolnosti pod kojima su podaci prikupljeni; međutim, u zavisnosti od gore navedenih zahteva pod i)-iii), podaci o ličnosti se neće čuvati duže od 2 godine.</p> <h2> </h2> <h2><a id="6"></a>6. Linkovi ka drugim veb-stranicama</h2> <p>Veb-stranice KPMG-a mogu sadržati linkove koje upućuju na veb-stranice trećih lica, uključujući veb-stranice koje održavaju druge članice KPMG mreže, na koje se ne primenjuje ova Izjava o privatnosti, već njihova obaveštenja, odnosno izjave o privatnosti, koje se mogu razlikovati od naše. Savetujemo korisnike da pregledaju izjavu o privatnosti na svakoj veb-stranici koju posete pre nego što obelodane bilo kakve podatke o ličnosti.</p> <p>Registracijom na bilo kojoj veb-stranici KPMG-a te posetom drugoj veb-stranici KPMG-a za vreme dok ste još uvek ulogovani, slažete se sa obradom Vaših podataka o ličnosti na način definisan izjavom o privatnosti one veb-stranice KPMG-a koju posećujete.</p> <h2> </h2> <h2><a id="7"></a>7. Promene u izjavi</h2> <p>KPMG može povremeno da izmeni Izjavu o privatnosti kako bi odražavala našu trenutnu praksu o privatnosti. Kada napravimo izmene u ovoj izjavi, mi ćemo ispraviti i datum ažuriranja na vrhu ove stranice. Svaka značajna izmena u obradi podataka o ličnosti koja je opisana u ovoj Izjavi o privatnosti, a koja utiče na Vas, komuniciraće se Vama kroz odgovarajući kanal, u zavisnosti od toga kako obično komuniciramo sa Vama.</p> <h2> </h2> <h2><a id="8"></a>8. Pitanja u vezi sa politikom i njihova primena</h2> <p>KPMG se obavezuje da će štiti onlajn privatnost Vaših podataka o ličnosti. Ukoliko imate bilo kakva pitanja ili komentare o našem administriranju Vaših podataka o ličnosti, molimo Vas da nas kontaktirate na <a href="mailto:legalandprivacy@kpmg.rs">legalandprivacy@kpmg.rs</a> ili putem redovne pošte na sledeću adresu: KPMG d.o.o. Beograd ili KPMG A.A.S. d.o.o. Beograd, Milutina Milankovića 1J, 11 070 Beograd (ista adresa za obe kompanije). Ovu adresu takođe možete da koristite kako biste izneli bilo kakva pitanja koja možete imati vezano za usklađenost sa ovom Izjavom o privatnosti.</p> <p>Ako ne budete zadovoljni sa dobijenim odgovorom, možete dalje svoja pitanja da uputite Licu za poverljivost ("Privacy Liaison") za KPMG d.o.o. Beograd i KPMG A.A.S. d.o.o. slanjem e-mail-a na <a href="mailto:legalandprivacy@kpmg.rs">legalandprivacy@kpmg.rs</a>. Potvrdićemo prijem Vaše e-mail-a u roku od 14 dana i nastojaćemo da rešimo Vaše pitanje u roku od mesec dana od prijema. Ako je problem složen ili imamo veliki broj dostavljenih pitanja, obavestićemo Vas da će biti potrebno više od mesec dana da se Vaše pitanje reši, a mi ćemo nastojati da rešimo Vaše pitanje u roku od tri meseca od kada je pitanje prvi put pokrenuto. Možemo prihvatiti Vaše pitanje (i u tom slučaju primeniti jednu od mera navedenih u odeljku „Vaša prava“ iznad), ili možemo odbiti Vaše pitanje na legitimnim osnovama.</p> <p>U svakom slučaju, uvek imate pravo da uložite žalbu ovlašćenom organu zaduženom za zaštitu podataka o ličnosti, Povereniku za informacije od javnog značaja i zaštitu podataka o ličnosti, Bulevar kralja Aleksandra 15, 11 000 Beograd, broj telefona: +38111 3408 900, e-mail: <a href="mailto:office@poverenik.rs">office@poverenik.rs</a>.</p> </div> </section> </div> <div class="col-md-3 col-md-height col-transparent col-top"> </div> </div> </div> </div> </section> </div> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"kpmg.privacyPolicy.buttontext.5"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"5","label":{"en":"kpmg.privacyPolicy.checkboxtext.5"}}],"countries":[{"country":"rs","languages":["en"],"active":true,"cookieVersion":1,"option":1,"links":[{"text":"KPMG's privacy statement","anchor":"/rs/en/home/misc/privacy.html"}],"text":{"en":"This website uses cookies to provide a personalized browsing experience and necessary site functionality. 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