Glossary - KPMG Australia

<!DOCTYPE html> <html lang="en-GB"> <head> <meta http-equiv="content-type" content="text/html; charset=UTF-8"/> <meta http-equiv="date" content="Thu, 07 Apr 2016 04:45:48 GMT"> <meta http-equiv="content-language" content="en-GB"/> <meta http-equiv="content-encoding" content="text/html"/> <meta name="description" content="Acronyms may be used as abbreviations within the KPMG website. Here are some helpful definitions."/> <meta charset="utf-8"/> <meta http-equiv="X-UA-Compatible" content="IE=edge,chrome=1"/> <link rel="preconnect" href="https://assets.kpmg.com" crossorigin> <link rel="preconnect" href="https://scripts.demandbase.com" crossorigin> <link rel="preconnect" href="https://cdns.gigya.com" crossorigin> <link rel="preload" as="font" type="font/woff2" href="/etc/clientlibs/kpmgpublic/fonts/openSans/OpenSans-VariableFont_wdth,wght.woff2" crossorigin> <link rel="preload" href='//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js' as="script"> <link rel="preload" href='/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js' as="script"> <link rel="apple-touch-icon" sizes="180x180" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-180x180-precomposed.png"> <link rel="apple-touch-icon" sizes="167x167" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-167x167-precomposed.png"> <link rel="apple-touch-icon" sizes="152x152" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-152x152-precomposed.png"> <link rel="apple-touch-icon" sizes="120x120" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-120x120-precomposed.png"> <link rel="apple-touch-icon" sizes="76x76" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-76x76-precomposed.png"> <link rel="apple-touch-icon" sizes="60x60" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-60x60-precomposed.png"> <link rel="apple-touch-icon" href="/etc/designs/default/kpmg/favicons/apple-touch-icon-precomposed.png"> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-32x32.png" sizes="32x32"> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/android-chrome-192x192.png" sizes="192x192"> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-96x96.png" sizes="96x96"> <link rel="icon" type="image/png" href="/etc/designs/default/kpmg/favicons/favicon-16x16.png" sizes="16x16"> <link rel="manifest" href="/etc/designs/default/kpmg/favicons/manifest.json"> <link rel="mask-icon" href="/etc/designs/default/kpmg/favicons/safari-pinned-tab.svg" color="#00338D"> <link rel="shortcut icon" href="/etc/designs/default/kpmg/favicon.ico"> <link rel="canonical" href="https://kpmg.com/au/en/home/misc/glossary.html"/> <meta property="og:image" content="https://assets.kpmg.com/is/image/kpmg/industrial-workers:cq5dam.web.1200.630"/> <meta name="twitter:card" content="summary_large_image"/> <meta property="og:site_name" content="KPMG"/> <meta property="og:description" content="It is the nature of business to shorten names and titles, have a number of unique terms."/> <meta name="twitter:creator" content="@KPMG"/> <meta name="robots" content="index, follow"/> <meta property="og:locale" content="en_us"/> <meta name="twitter:image" content="https://assets.kpmg.com/is/image/kpmg/industrial-workers:cq5dam.web.1200.630"/> <meta http-equiv="last-modified" content="Thu, 07 Apr 2016 04:45:17 GMT"/> <meta name="DC.Description" content="Acronyms may be used as abbreviations within the KPMG website. Here are some helpful definitions."/> <meta name="twitter:site" content="@KPMG"/> <meta name="DC.Format" content="text/html"/> <meta property="og:type" content="website"/> <meta name="twitter:title" content="Glossary"/> <meta property="og:title" content="Glossary"/> <meta name="DC.Title" content="Glossary - KPMG Australia"/> <meta name="twitter:description" content="It is the nature of business to shorten names and titles, have a number of unique terms."/> <meta name="DC.Language" content="en-GB"/> <meta name="DC.Date" content="2016-04-07"/> <meta property="og:url" content="https://kpmg.com/au/en/home/misc/glossary.html"/> <script type="text/javascript">var kpmgMetaData={"KPMG_Business_Owner":"Global Digital Marketing","KPMG_Short_Desc":"Acronyms may be used as abbreviations. Here are some helpful definitions.","KPMG_Change_Frequency":"monthly","KPMG_Template":"/apps/kpmgpublic/templates/boilerplate-template","KPMG_Geographic_Origin_ID":"XX","KPMG_Article_ReadTime":"","KPMG_URL":"/au/en/home/misc/glossary.html","KPMG_Image_Alt":"KPMG International","KPMG_BANNER_FLAG":"false","KPMG_Media_Typ_Path":"Media formats/Image,Media formats/Image/Page Images","KPMG_Geo_RelevanceID":"85384434987221914396953,13975043556345890804351,189374230176906356207930","KPMG_Description":"Acronyms may be used as abbreviations within the KPMG website. Here are some helpful definitions.","KPMG_Persona_Path":"Personas/Clients,Personas/Potential Clients","KPMG_GeoRelISO3166_3":"AUS","KPMG_GeoRelISO3166_2":"AU","KPMG_Cont_Type_Path":"Content type/System Pages,Content type/System Pages/Glossary","KPMG_Persona_ID":"59205189396461572826360,60541426764903813537507","KPMG_Geo_Rel_Path":"Geography/Oceania,Geography/Oceania/Australia and New Zealand,Geography/Oceania/Australia and New Zealand/Australia","KPMG_Business_Owner_Group":"EN – Global – Online Properties","KPMG_Title":"Glossary","KPMG_Geo_UNM49_Reg":"9","KPMG_Tab_Type":"Generic","KPMG_Analytics_PageName":"au:en:home:misc:glossary","KPMG_Med_For_Type_ID":"139530417022481105394120,157484900679300321473641","KPMG_Document_Id":"OC01N1421672988474","KPMG_Content_Type_ID":"79679712788925532162634,19661727219409747834519","KPMG_Live_Source":"https://kpmg.com/content/kpmgpublic/master/en/home/misc/glossary","KPMG_Live_Copy":"true","KPMG_Short_Title":"Glossary","KPMG_FONT":"false","KPMG_HTML_Title":"Glossary","KPMG_Canonical_URL":"https://kpmg.com/au/en/home/misc/glossary.html","KPMG_Seo_Priority":"0.2","KPMG_Geo_Rel_ISO3166":"36","KPMG_Template_Type":"boilerplate-template","KPMG_last_mod_rank":"1460004317929","KPMG_Image":"/content/dam/kpmg/images/2015/01/kpmg-enterance.jpg","KPMG_Blog_Topics":"","KPMG_Geo_UNM49_Sub":"53"}</script> <script type="text/javascript">var appSearchConfigs={"pagination":{"page":{"current":2,"size":5}},"sortParamsMapping":{"trending":"kpmg_page_views_trending","KPMG_MOST_PLR":"kpmg_avg_time_spent","mostviewed":"kpmg_page_views","KPMG_Filter_Date":"kpmg_filter_date","relavance":"_score"},"fieldsMapping":{"contacttabs":[{"kpmg_image":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"partnerlocator":[{"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_url":{"raw":{}}}],"toppicks":[{"kpmg_image":{"raw":{}},"kpmg_template":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"blog":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_blog_topics":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_blog_date":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"relatedcontent":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}],"contactcarousel":[{"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_cont_mem_firm":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_suffix":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_contact_mn":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_salutation":{"raw":{}},"kpmg_state":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlecarousel":[{"kpmg_image":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_short_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"articlequery":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_filter_date":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_page_views":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_avg_time_spent":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_sl_gl_id":{"raw":{}}}],"trendinglistnew":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"latestthinking":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}}}],"broader":[{"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_contact_job_ttl":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_contact_city":{"raw":{}},"kpmg_event_start_time":{"raw":{}},"kpmg_article_date_time":{"raw":{}},"kpmg_tab_type":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}},"kpmg_image":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_article_readtime":{"raw":{}},"kpmg_contact_fn":{"raw":{}},"kpmg_contact_ln":{"raw":{}},"kpmg_event_type":{"raw":{}},"kpmg_contact_country":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_event_startdate":{"raw":{}}}],"listing":[{"kpmg_title":{"raw":{}},"kpmg_url":{"raw":{}}}],"shorter":[{"kpmg_image":{"raw":{}},"kpmg_description":{"raw":{}},"kpmg_banner_flag":{"raw":{}},"kpmg_primary_tag":{"raw":{}},"kpmg_article_date":{"raw":{}},"kpmg_non_decorative_alt_text":{"raw":{}},"kpmg_title":{"raw":{}},"kpmg_short_desc":{"raw":{}},"kpmg_is_rendition_optimized":{"raw":{}},"kpmg_article_primary_format":{"raw":{}},"kpmg_article_type":{"raw":{}},"kpmg_image_alt":{"raw":{}},"kpmg_url":{"raw":{}},"kpmg_template_type":{"raw":{}}}]},"facets":{"All_Global":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"People_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_cont_mem_firm"],"All_Local":["kpmg_topic_path_facet","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet"],"Insights_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"Events_Local":["kpmg_filter_year","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Global":["kpmg_filter_year","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet","kpmg_geo_rel_path_facet"],"PressReleases_Local":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"],"People_Global":["kpmg_filter_year","kpmg_cont_mem_firm","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Events_Global":["kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet","kpmg_topic_path_facet"],"Blogs_Global":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_topic_path_facet","kpmg_ind_path_facet","kpmg_service_path_facet"],"Blogs_Local":["kpmg_blog_topics","kpmg_filter_year","kpmg_geo_rel_path_facet","kpmg_ind_path_loc_facet","kpmg_service_pth_loc_facet","kpmg_topic_path_facet"]}} var appSearchClientEnv='' var isadmactive='true' var kpmgAssetDomain='https://assets.kpmg.com',calanderProperties={"longMonths":["January","February","March","April","May","June","July","August","September","October","November","December"],"shortMonths":["Jan","Feb","Mar","Apr","May","Jun","Jul","Aug","Sep","Oct","Nov","Dec"],"timeMeridiems":["AM","PM"]},dateFormatProperties={"showMeridiem":true,"transformations":{"dayType":"d","monthType":"mmmm","hourType":"hh","monthCase":"cc","yearType":"y"},"timeSeparator":":","fields":[{"item1":"day"},{"item2":"month"},{"item3":"year"}],"separators":[{"item1":" "},{"item2":" "},{"item3":""}]};var kpmgDateFormat='d [full month] yyyy:Day Month Year' var kpmgDateSeperator1=' ' var kpmgDateSeperator2=' ' var kpmgDateSeperator3='' var KPMG=KPMG||{};KPMG.isAuthor=false;var searchFacetsFlag=true;if(navigator.userAgent.match(/iPad/i)===null){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=1.0";document.getElementsByTagName("head")[0].appendChild(meta);} if(navigator.userAgent.match(/iPhone/i)){var meta;meta=document.createElement('meta');meta.name="viewport";meta.id='kpmgViewport';meta.content="width=device-width, initial-scale=1.0, user-scalable=no";document.getElementsByTagName("head")[0].appendChild(meta);}</script> <script type="text/javascript">window.regexValues=window.regexValues||{nameJs:"[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"?new RegExp("[0\u002D9|\x22~`!@#$%^\x26()_={}[\\]:;\x27,.<>+*\\\/\\\\?]"):"",cityJs:""?new RegExp(""):"",emailJs:"^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"?new RegExp("^([a\u002DzA\u002DZ0\u002D9.+_\u002D]*@([0\u002D9a\u002DzA\u002DZ][\u002D\\w]*[0\u002D9a\u002DzA\u002DZ]\\.)+[a\u002DzA\u002DZ]{2,9})$"):"",phoneJs:""?new RegExp(""):"",cnameJs:""?new RegExp(""):"",roleJs:""?new RegExp(""):"",messageJs:"^[^%{}<>]+$"?new RegExp("^[^%{}<>]+$"):"",};</script> <link rel='stylesheet' href='/etc/clientlibs/kpmgpublic/global/css/global-9d6fcf.css'/> <script type="text/javascript">window.kpmgPath=window.location.pathname.toLowerCase();var preferredSite='';function getCookie(cname){var name=cname+"=";var cArray=document.cookie.split(';');for(var i=0;i<cArray.length;i++){var c=cArray[i];while(c.charAt(0)==' '){c=c.substring(1);} if(c.indexOf(name)==0){preferredSite=c.substring(name.length,c.length);preferredSite=preferredSite.indexOf(".html")>-1?preferredSite:"";return true;}}} if(window.kpmgPath==="/xx/en/home.html"&&document.referrer===""){getCookie("p_source");if(preferredSite.length>0&&preferredSite!=="/xx/en/home.html"){var geoUserSite=encodeURI(preferredSite) window.location=geoUserSite;}} window.kpmgPersonalize=window.kpmgPersonalize||{hideLogicTree:false,displayNameFormat:"Full Name",isPersonalize:false,isSitePersonalize:true,isPageTagsFlagEnabled:false,isContentRefreshEnabled:false,isPPC:true,firstnameLastnameSwitch:false,isBlog:false,blogHomePage:"",blogPath:""||"blogs",blogResultCount:"90"||"0",userAccInfoExpiry:24,fetchDataAndPersonalize:null,getCaptchaKey:"6LfauzAUAAAAAKtLWpawmB-D5LslW_V5ul7Q_dUM",isCaptchaEnabled:"true",downloadDataExpiryWindow:24,resendVerifyEmailDefaultTime:"60",db:{CDCWrapper:null,data:null,},mapping:{url:""},snp:{url:"",timeout:0,data:null,params:{languageCode:"en"||"en",countryCode:"au"||"xx",sortType:"",sortTypeKey:"",tagCategory:"",timeBoxParameter:""}},registrationPromoOverlay:{revisitCounter:"3",returnWindowInMinutes:"30",returnWindowInDays:"14"},misc:{isAuthor:false,ageVerificationReq:false,isSitePersonalizeAndRhfEnabled:"true"||false,dashboardLimitNo:0,triggerRefreshFeedback:0,triggerHideFeedback:0,cellLevelCombinedHideRefresh:0,rejectedListLimit:0,locationNavigatorPage:"",RfpFormLocationSelector:""},i18n:{gigyaMsgs:{kpmg_sign_up_header:"Sign up with an existing account",kpmg_sign_up_text:"Please provide some personal information to set up your account. You can use a social media account, or you can manually enter your information.",kpmg_already_have_an_account:"Already have an account?",kpmg_log_in:"Log in",kpmg_learn_more:"Learn more",kpmg_create_an_account:"Create an account",kpmg_required:"Required",kpmg_info_email:"This email address will be used when logging into your KPMG account.",kpmg_info_password:"Password must contain at least 8 characters including 1 number, 1 upper-case, 1 lower-case letter.",kpmg_privacy_statement_text:"I acknowledge that I have read and understood the terms stated in the",kpmg_privacy_statement_link_text:"KPMG Online Privacy Statement",kpmg_captcha_text:"Please confirm your registration by entering the two words in the field below, separated by a space.",kpmg_cancel:"Cancel",kpmg_continue:"Continue",kpmg_social_sign_in_header:"Signed in with",kpmg_social_sign_in_text:"You are signed in with the social account that you registered with",kpmg_cancel_registration_header:"Cancel Registration?",kpmg_cancel_registration_text:"Are you sure you want to cancel your registration?",kpmg_go_back:"Go Back",kpmg_registration_done_header:"Thank You For Registering.",kpmg_thank_you_text:"Thank you for registering. You can explore your personalised dashboard or return to the page you have recently saved.",kpmg_go_to_mykpmg:"Go to dashboard",kpmg_return_to_my_article:"Return to my article",kpmg_error_tc_authored_msg_tc1:"Please provide acknowledgement for the online privacy statement",kpmg_error_tc_authored_msg_tc2:"Please select this checkbox to continue.",kpmg_error_tc_authored_msg_tc3:"Please select this checkbox to continue.",kpmg_privacy_acceptance_error_msg_tc1:"Please provide acknowledgement for the online privacy statement",kpmg_welcome_back:"Welcome back, ",kpmg_sign_in_header:"Sign in with an existing account",kpmg_not_yet_registered:"Not yet registered?",kpmg_use_your_kpmg_login_credentials:"Use your KPMG website login credentials",kpmg_i_forgot_my_password:"I forgot my password",kpmg_keep_me_signed_in:"Keep me signed in",kpmg_forgot_password_header:"Password reset",kpmg_forgot_password_text:"Please enter your email address to reset your password.",kpmg_reset_password:"Reset Password",kpmg_forgot_password_thank_you_text:"Thank you. If the email address provided is registered with KPMG, we will send an email containing a link to reset your password.",kpmg_return_to_login:"Return to login",kpmg_info_password_first:"Password must contain at least:",kpmg_info_password_second:"8 characters including 1 number, 1 upper-case, 1 lower-case letter.",kpmg_reset_password_thank_you_text:"Thank you. Your password has been reset.",kpmg_too_many_failed_attempts_header:"Too Many Failed Attempts",kpmg_too_many_failed_attempts_text:"Your account has been locked for 24 hours. You may wish to reset your password.",account_is_disabled:"Account is disabled",account_temporarily_locked_out:"Account temporarily locked out",and:"and",available:"Available",checking:"Checking",choose_file:"Choose File",email_address_is_invalid:"E-mail address is invalid.",email_already_exists:"Email already exists",fair:"Fair",invalid_fieldname:"Invalid %fieldname",invalid_login_or_password:"Invalid login or password",invalid_username_or_password:"Invalid username or password",login_identifier_exists:"Login identifier exists",maximum_size_of_3mb:"Maximum size of 3MB.",no_file_chosen:"No file chosen",not_available:"Not available",num_characters_total:"%num characters",num_of_the_following_groups:"%num of the following: An uppercase letter, a lowercase letter, a number, a special symbol",password_does_not_meet_complexity_requirements:"Password does not meet complexity requirements",password_must_contain_at_least:"Password must contain at least",password_strength_colon:"Password must contain at least:",passwords_do_not_match:"Passwords do not match",old_password_cannot_be_the_same_as_new_password:"New password should not be same as old password",please_enter_a_valid_fieldname:"Please enter a valid %fieldname",please_enter_fieldname:"Please enter %fieldname",profilePhoto_fileSizeError:"Photo format: JPG/GIF/PNG. Size: up to 3MB.",sorry_we_are_not_able_to_process_your_registration:"Sorry, we are not able to process your registration",strong:"Strong",there_are_errors_in_your_form_please_try_again:"There are errors in your form, please try again",there_is_no_user_with_that_username_or_email:"There is no user with that username or email",these_passwords_do_not_match:"These passwords do not match",this_field_is_required:"This field is required",too_weak:"Too weak",unique_identifier_exists:"Unique identifier exists",username_already_exists:"Username already exists",very_strong:"Very strong",weak:"Weak",wrong_password:"Wrong password",your_age_does_not_meet_the_minimal_age_requirement:"Your age does not meet the minimal age requirement (13+) for this site",kpmg_salutation:"Salutation",managesubscriptions:"To manage your subscriptions, click here"},customMsgs:{gigya_error_primary_action:"OK",gigya_error_title:"We're sorry",gigya_account_disabled_error_title:"We're sorry",gigya_account_disabled_error_primary_action:"OK",gigya_error_description:"Service is temporarily unavailable. Our engineers are working to resolve the issue.",gigya_account_disabled_error_description:"This account is disabled",gigya_cookies_disabled_error_description:"We cannot complete your request because third-party cookies are currently disabled in your browser. We use third-party cookies to provide the best browsing experience. Please check your browser settings and enable third-party cookies to perform this action.",gigya_name_validation_error_message:"Special characters and numbers are not supported.",kpmg_error_numbervalidation:"Only numbers are supported",kpmg_placeholder_first_name:"First name",kpmg_placeholder_last_name:"Last name",kpmg_placeholder_email:"Email",kpmg_placeholder_password:"Password",kpmg_placeholder_confirm_password:"Confirm Password",kpmg_placeholder_company_optional:"Company (Optional)",kpmg_placeholder_select_country:"Select Country / Location",toppicksfor:"Top picks for",you:"you",items:"items",remove:"Remove",yes:"Yes",no:"No",organization:"Organisation",quicksavedlist:"Quick Saved List",urllink:"URL Link",verify_email_err_title:"Email already sent",verify_email_err_desc:"Verification email already sent. Please check your mail.",verify_email_congrats_title:"Congratulations",verify_email_congrats_desc:"Thank you for verifiying your email address. Now you can enjoy a personalised experience on the KPMG website.",office_locator_geolocation_error:"Error finding the Geo location",office_locator_nocities_error:"No Cities Found for the region/location selected",office_locator_noresults_error:"No results found for the search performed",showanotherarticle:"Show me another article",dontshowarticleagain:"Don't show this article again",updatemypreferences:"Update my preferences",addtolibrary:"Add to library",refreshcontent:"Refresh content",share:"Share",readMore:"Quick view",or_divider_text:"OR",cross_site_error_title:"Error subscribing for newsletter",cross_site_error_description:"This subscription does not belong to the original country you are registered with.",deleteThisList:"Delete this list",editYourListName:"Edit your list name",shareThisList:"Share this list",move:"Move",delete:"Delete",placeholdertextforfiltersubscriptions:"Filter subscriptions based on your interests",selectedinterestslist:"Selected interests:",onboardingbasedsubscriptiontitle:"Subscriptions you are interested in:",interestsbasedsubscriptiontitle:"Subscriptions related to your interests:",subscriptionsinterestedintitle:"Subscriptions you may also be interested in:",registrationPromoTitle:"Want the latest KPMG {tag_name} content?",registrationPromoDescription:"Register now and set up your personalised dashboard around {tag_name} and all the other topics that interest you.",noArticleErrorTitle:"error",noArticleErrorMessage:"The articles in this list are no longer available for viewing.",noArticleErrorDetail:"Please use the following link to",noArticleErrorDetail1:"return to home page,",noArticleErrorDetail2:"or use the sites search feature.",searchLabel:"search",searchLibList:"Search list of libraries",libraryListDeleteThisArticle:"Delete this article",libraryListDeleteThisArticleDescription:"Are you sure you want to delete this article?",libraryListSuccessDescription:"delete successful.",libraryListDeleteIt:"Yes, delete",libraryListNotlongeravailable:"Articles no longer available for viewing",libraryListArticlenolongeravailabledescription:"An article was no longer available for viewing.",kpmgLibraryListArticleWasRemovedFromLabel:"Was removed from",libraryListMobilenolongeravlbl:"is no longer available for viewing.",libraryListArtitwasremovedfrom:"It was removed from",libraryListArticlesnolongeravailabledescription:"The following articles are no longer available for viewing",libraryListShareThisListDescription:"Copy and paste this url to share it.",libraryListCopy:"Copy",libraryListCancel:"Cancel",libraryListMovearticle:"Move this article to another list",libraryListInstrutiontext:"You can save this article to your library or you can save it to a specific list in your library.",libraryListAlreadysaved:"Already Saved",libraryListAlreadysavedarticle:"You've already saved this article to",libraryListChoosealist:"Choose a list",libraryListCreatealist:"Create a list",libraryListThatNameIsTaken:"List Name Already Exists",libraryListEmpty:"Invalid list name",libraryListSave:"Save",libraryListEnternewlist:"Enter new list name",libraryListAddtolibraryoverlayCancel:"Cancel",libraryListCancel1:"Cancel",createAList:"Create a list",createsuccessdescription:"List created successfully",listmanagementsave:"Save",deleteThisListDescription:"If you delete this list, you will lose all the articles saved in it. Are you sure you want to delete this list?",keepIt:"No, keep it",editsuccessdescriptionmobile:"The name change was successful.",namechanges:"Name changed",listnamechanged:"The list name has been successfully changed",copySuccessDescription:"URL copied to clipboard.",copyFailedClipboardAccessDenied:"Could not copy url. Allow webpage to access clipboard.",formbuilderCongratsTitle:"Thank you",formbuilderCongratsDescription:"You have successfully registered.",formbuilderCongratsClose:"Close",expiredtokenmodaltitle:"Your token has been expired",expiredtokenmodaldescription:"The token has expired. Please complete registration to gain access to the content.",expiredtokenmodalclosebutton:"Close",addMoreInterestsTitle:"Add more interests to your profile",addTagToInterests:"Add tag to Profile Interests",saveInterestTitle:"Want to save this interest?",search:"Search",close:"Close",resentemail:"We've sent another confirmation message to:",verifyemaillabel:"Verify Email",resendconfirmation:"Resend verification email",logoutinfo:"You've logged out",logoutdescription:"You've successfully logged out. You will now be taken to the Home Page.",verifyemail:"Please verify your email address to continue accessing your account.",interestsSearchPlaceholder:"enter your interest terms here",interestsAlreadySelected:"already selected - manage your interests to remove",interestsSave:"Save",verifyEmailClose:"Close",profileChangesSaved:"Change saved",profileChangesSavedSuccessfully:"Your changes have been successfully saved.",minReadTime:"READ_TIME min read",minsReadTime:"READ_TIME min read",officeLocationFax:"Fax",officeLocationTel:"Tel",officeLocationNoResults:"No matching results found for",officeLocationsSearchTerm:"Enter Location Here",searchResultsCopyOne:"Results",singleCharacterIsNotAllowed:"Single character is not allowed",agreeLabel:"I agree to KPMG online privacy statement",expand:"expand",collapse:"collapse",addedtolibrary:"Added to Library",articleposteddate:"Article Posted date",relatedarticles:"Related Articles",moreoptions:"More Options",closeyourrecommendations:"Close your recommendations",wasaddedtothelistoflists:"was added to the list of lists",removedfromthelist:"Removed from the list",sectionfilters:"Section Filters",closeandreturntohomepage:"Close and return to home page",current:"current",completed:"completed",returntohomepage:"and return to the home page",belowsubscriptions:"once it is checked the below subscriptions will be available.",suggestthesubscriptions:"On selection of a suggestion the subscriptions list present below will be filtered.",openinanewwindow:"Opens in a new window",blogposts:"blog posts",category:"category",enableordisable:"enable or disable",articles:"articles",country:"Country",selected:"this post is interesting. selected",deselected:"this post is interesting. deselected",profileprogress:"Your profile is <%> complete",profilecompleted:"Congratulations, your profile is now complete!",completeprofile:"Complete your profile",addinterests:"Add interests",addsubscriptions:"Add subscriptions",starticon:"Gated content exclusive to KPMG members",yourinterests:"Your Interests",suggestmorecta:"Suggest More",alertmessage1:"Delete interest",alertdescription1:"Pinned articles will be removed once deleted",alertmessage2:"A maximum of 5 pinned articles allowed",alertmessagetitle:"Maximum Pins Reached",viewgatedcontentcta:"View Gated Content",nonewcontent:"No new content at this time.",viewallsubscriptionscta:"View All Subscriptions",gcsectiontitle:"Gated Content Section: Title",gcsectiondescription:"Gated Content Section: Description",hidegatedcontent:"Hide Gated Content",emptygatedcontentdescription:"It appears you have not yet subscribed to any such gated content.",articlesTwoFour:"articles",articlesFive:"articles",listsTwoFour:"Lists",listsFive:"Lists"}},pagesInfo:{interests:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},myaccount:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},dashboard:{isActive:false,reqLogin:true,redirectTo:"/user/login.html"},library:{isActive:false,reqLogin:true,redirectTo:"../user/login.html"},communicationpreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"},privacypreference:{isActive:false,reqLogin:true,redirectTo:"../../user/login.html"}},urlmapping:{learnMore:"/content/kpmgpublic/au/en/home/user/overlays/kpmglearnmore.html",addtolib:"/content/kpmgpublic/au/en/home/user/overlays/addtolibraryoverlay.html",feedback:"/content/kpmgpublic/au/en/home/user/overlays/contentrefreshfeedback.html",fgeCongrats:"/content/kpmgpublic/au/en/home/user/overlays/fge-congrats-modal.html",fgeError:"/content/kpmgpublic/au/en/home/user/overlays/fge-error-modal.html",resetPassword:"/content/kpmgpublic/au/en/home/user/overlays/reset-password-modal.html",isUserRegistrationOverlayExists:"false"}};window.kpmgPersonalize.db.CDCWrapper=function(dbData){var eventObj=null;window.kpmgPersonalize.db.data=dbData;Dmdbase_CDC.callback(dbData);if(digitalData){digitalData.user.ipAddress=dbData.ip;} try{eventObj=new Event("dbData.received");} catch(error){eventObj=document.createEvent("Event");eventObj.initEvent("dbData.received",false,false);} document.dispatchEvent(eventObj);};window.__gigyaConf=window.__gigyaConf||{};window.__gigyaConf.customLang=window.kpmgPersonalize.i18n.gigyaMsgs;</script> <link rel="stylesheet" href='/etc/clientlibs/kpmgpublic/tmpl-boiler-plate/css/tmpl-boiler-plate-94b305.css'/> <meta name="msapplication-TileColor" content="#00338D"> <meta name="msapplication-TileImage" content="/etc/designs/default/kpmg/favicons/mstile-144x144.png"> <meta name="msapplication-config" content="/etc/designs/default/kpmg/favicons/browserconfig.xml"> <meta name="theme-color" content="#00338D"> <title>Glossary - KPMG Australia</title> <link rel="stylesheet" type="text/css" href="/content/dam/kpmg/others/css/privacy_fix.css"/> <script>function targetPageParams(){return{"at_property":"8dc4c5ce-be59-f458-7030-bc5424fec4b2"};}</script> <script type="module" src="/content/dam/kpmg/au/other/html-components/custom-elements/kpmg-components.esm.js?v=24102024"></script> <link href="/content/dam/kpmg/au/other/html-components/custom-elements/kpmg-components.css?v=24102024" rel="stylesheet" type="text/css"> <script type="text/javascript" src='/etc/clientlibs/kpmgpublic/global/js/updateLoadedPartialHeader-322c7b.js'></script> <style>#web-messenger-container{z-index:198!important}</style></head>   <body>   <div class="template"> <div id="gig_showSimpleShareUI" class="gig-simpleShareUI fixed-and-off-page"> <div class="gig-simpleShareUI-inner"> <span class="icon-gig-simpleShareUI-closeButton"> <span class="sr-only">close</span> </span> <div class="gig-simpleShareUI-caption"> <div class="gig-simpleShareUI-caption-text">Share with your friends</div> </div> <div id="show-share-bar-container" class="gig-simpleShareUI-content"> </div> </div> </div> <header class="global-navigation"> <div id="navigation-v2-data" class="bs5" style="position:fixed" data-site-info='{ "assetsDomain": "https://assets.kpmg.com", "isAuthor": false, "isPersonalized": true, "isTemplatePersonalized": false, "isBlog": false }'>  <div id="navigation-v2-data-logo" data-logo='{ "imgURL": "/is/image/kpmg/kpmg-logo-1", "altText": "KPMG logo", "linkURL": "/au/en/home.html" }'> </div>   <div id="navigation-v2-data-navbar-nav" data-navbar-nav='{ "insights": { "id": "insights-flyout", "i18nLabel": " Insights ", "linkURL" : "/au/en/home/insights.html" }, "industries": { "id": "industries-flyout", "i18nLabel": " Industries ", "linkURL" : "/au/en/home/industries.html" }, "services": { "id": "services-flyout", "i18nLabel": " Services ", "linkURL": "/au/en/home/services.html" }, "optional": { "id": "optional-flyout", "i18nLabel": "Tech Solutions", "linkURL": "/au/en/home/technology-solutions.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" }, "optional1": { "id": "optional2-flyout", "i18nLabel": "Careers", "linkURL": "/au/en/home/careers.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" }, "optional2": { "id": "optional3-flyout", "i18nLabel": "About us", "linkURL": "/au/en/home/about.html", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }'> </div> <div id="navigation-v2-data-secondary-nav" data-secondary-nav='[ { "id": "careers", "label": " Careers ", "linkURL": "" }, { "id": "alumni", "label": " Alumni ", "linkURL": "" }, { "id": "media", "label": " Media ", "linkURL": "" }, { "id": "social", "label": " Social ", "linkURL": "" }, { "id": "about", "label": " About ", "linkURL": "" } ]'></div> <ul id="navigation-v2-data-nav-flyout"> <li id="navigation-v2-author-insights-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/au/en/home/misc/glossary/jcr:content/navigation-v2/insights" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Artificial Intelligence", "url": "/au/en/home/topics/artificial-intelligence-ai.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Digital transformation", "url": "/content/kpmgpublic/au/en/home/topics/digital-transformation.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "ESG", "url": "/au/en/home/topics/esg.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Cyber security", "url": "/au/en/home/services/advisory/management-consulting/technology/cyber-security.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Managing risk", "url": "/content/kpmgpublic/au/en/home/topics/managing-risk.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Critical infrastructure reforms", "url": "/au/en/home/topics/critical-infrastructure-reforms.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/au/en/home/insights.html", "label": "ALL INSIGHTS", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Artificial Intelligence", "url": "/au/en/home/topics/artificial-intelligence-ai.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Digital transformation", "url": "/content/kpmgpublic/au/en/home/topics/digital-transformation.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "ESG", "url": "/au/en/home/topics/esg.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Cyber security", "url": "/au/en/home/services/advisory/management-consulting/technology/cyber-security.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Managing risk", "url": "/content/kpmgpublic/au/en/home/topics/managing-risk.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Critical infrastructure reforms", "url": "/au/en/home/topics/critical-infrastructure-reforms.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/au/en/home/insights.html", "label": "ALL INSIGHTS", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Financial Reporting Centre", "linkUrl": "/au/en/home/topics/financial-reporting.html", "description": "Resources to prepare relevant, compliant and useful financial reports.", "altText": "Learn more", "imgUrl": "/is/image/kpmg/kpmg-texture-aqua-dark-blue-background-abstract-graph-data", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Financial Reporting", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Cut costs, not performance", "linkUrl": "/au/en/home/topics/cost-out-performance-efficiency.html", "description": "Tackle relentless cost pressures head on. Leverage sector and commercial expertise, underpinned by data, to deliver real cost out returns.", "altText": "Federal Budget 2022", "imgUrl": "/is/image/kpmg/digital-graph-background", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Cost control", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-industries-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/au/en/home/misc/glossary/jcr:content/navigation-v2/industries" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Financial Services", "url": "/au/en/home/industries/financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Government and Public Sector", "url": "/au/en/home/industries/government-public-sector.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Infrastructure", "url": "/au/en/home/industries/infrastructure.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Mining", "url": "/au/en/home/industries/mining.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Retail", "url": "/au/en/home/industries/retail.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Asia & International Markets", "url": "/au/en/home/industries/asia.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/au/en/home/industries.html", "label": "ALL INDUSTRIES", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Financial Services", "url": "/au/en/home/industries/financial-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Government and Public Sector", "url": "/au/en/home/industries/government-public-sector.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Infrastructure", "url": "/au/en/home/industries/infrastructure.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Mining", "url": "/au/en/home/industries/mining.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Retail", "url": "/au/en/home/industries/retail.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Asia & International Markets", "url": "/au/en/home/industries/asia.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/au/en/home/industries.html", "label": "ALL INDUSTRIES", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Education", "linkUrl": "/au/en/home/industries/education.html", "description": "KPMG supports Australia’s education system to improve outcomes for us all.", "altText": "Learn more about KPMG's services for the Education sector", "imgUrl": "/is/image/kpmg/education-hero", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "false" }' data-cell3='{ "type": "card-link", "title": "Industrial Manufacturing", "linkUrl": "/au/en/home/industries/industrial-manufacturing.html", "description": "KPMG helps manufacturing enterprises with innovation, lean manufacturing, time to market, quality and sustainability.", "altText": "Learn more about the education sector", "imgUrl": "/is/image/kpmg/manufacturing-machinery", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-services-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/au/en/home/misc/glossary/jcr:content/navigation-v2/services" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Audit & Assurance", "url": "/au/en/home/services/audit.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Consulting", "url": "/au/en/home/services/advisory/management-consulting.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Risk Consulting", "url": "/au/en/home/services/advisory/risk-consulting.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Cyber Security", "url": "/au/en/home/services/advisory/management-consulting/technology/cyber-security.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "ESG", "url": "/au/en/home/topics/esg.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Strategy", "url": "/au/en/home/services/advisory/management-consulting/strategy.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/au/en/home/services.html", "label": "ALL SERVICES", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }, "cell2": { "type": "nav-list", "links":[ { "label": "Deal Advisory", "url": "/au/en/home/services/advisory/deal-advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax & Legal", "url": "/au/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Family, Private & Mid Market Enterprises", "url": "/au/en/home/services/enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Technology ", "url": "/au/en/home/services/advisory/management-consulting/technology.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Indigenous Services", "url": "/au/en/home/services/enterprise/indigenous-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }, "cell3": { "type": "card-link", "title": "Infrastructure, Assets & Places", "linkUrl": "/au/en/home/services/advisory/infrastructure-assets-places.html", "description": "Building for better with a holistic and sustainable approach to planning, delivering and improving our infrastructure.", "altText": "Infrastructure, Assets & Places", "imgUrl": "/is/image/kpmg/iap-woman-smiling-train-platform-hero", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Infrastructure", "isVideo" : "", "isRenditionOptimized" : "false" }, "cell2": { "type": "nav-list", "links":[ { "label": "Deal Advisory", "url": "/au/en/home/services/advisory/deal-advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax & Legal", "url": "/au/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Family, Private & Mid Market Enterprises", "url": "/au/en/home/services/enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Technology ", "url": "/au/en/home/services/advisory/management-consulting/technology.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Indigenous Services", "url": "/au/en/home/services/enterprise/indigenous-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }, "cell3":{ "type": "nav-list", "links":[ ] } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Audit & Assurance", "url": "/au/en/home/services/audit.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Consulting", "url": "/au/en/home/services/advisory/management-consulting.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Risk Consulting", "url": "/au/en/home/services/advisory/risk-consulting.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Cyber Security", "url": "/au/en/home/services/advisory/management-consulting/technology/cyber-security.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "ESG", "url": "/au/en/home/topics/esg.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Strategy", "url": "/au/en/home/services/advisory/management-consulting/strategy.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/au/en/home/services.html", "label": "ALL SERVICES", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-mixed-variation="true" data-cell2='{ "type": "nav-list", "links":[ { "label": "Deal Advisory", "url": "/au/en/home/services/advisory/deal-advisory.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax & Legal", "url": "/au/en/home/services/tax.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Family, Private & Mid Market Enterprises", "url": "/au/en/home/services/enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Technology ", "url": "/au/en/home/services/advisory/management-consulting/technology.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Indigenous Services", "url": "/au/en/home/services/enterprise/indigenous-services.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] }' data-cell3='{ "type": "card-link", "title": "Infrastructure, Assets & Places", "linkUrl": "/au/en/home/services/advisory/infrastructure-assets-places.html", "description": "Building for better with a holistic and sustainable approach to planning, delivering and improving our infrastructure.", "altText": "Infrastructure, Assets & Places", "imgUrl": "/is/image/kpmg/iap-woman-smiling-train-platform-hero", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Infrastructure", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-optional-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/au/en/home/misc/glossary/jcr:content/navigation-v2/optional" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "KPMG Powered Enterprise", "url": "/au/en/home/services/advisory/management-consulting/technology/kpmg-powered-enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax Data Analytics", "url": "/au/en/home/services/tax/tax-technology-innovation/tax-data-analytics.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Digital transformation", "url": "/au/en/home/topics/digital-transformation.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Dynamic Risk Assessment", "url": "/au/en/home/services/advisory/risk-consulting/dynamic-risk-assessment.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/au/en/home/technology-solutions.html", "label": "ALL TECHNOLOGY SOLUTIONS", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "KPMG Powered Enterprise", "url": "/au/en/home/services/advisory/management-consulting/technology/kpmg-powered-enterprise.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Tax Data Analytics", "url": "/au/en/home/services/tax/tax-technology-innovation/tax-data-analytics.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Digital transformation", "url": "/au/en/home/topics/digital-transformation.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Dynamic Risk Assessment", "url": "/au/en/home/services/advisory/risk-consulting/dynamic-risk-assessment.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/au/en/home/technology-solutions.html", "label": "ALL TECHNOLOGY SOLUTIONS", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "KPMG Community Care", "linkUrl": "/au/en/home/services/advisory/management-consulting/technology/microsoft-solutions/community-care.html", "description": "Care management software for disability and aged care at home service providers.", "altText": "", "imgUrl": "/is/image/kpmg/community-care-4000x1000-300dpi", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Healthcare transformation", "isVideo" : "", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "KPMG Platforms", "linkUrl": "/au/en/home/technology-solutions/platforms.html", "description": "Unleash your business potential faster with KPMG Platforms.", "altText": "KPMG Platforms", "imgUrl": "/is/image/kpmg/kpmg-platforms", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Tech Innovation", "isVideo" : "", "isRenditionOptimized" : "false" }'> </div> </li> <li id="navigation-v2-author-optional2-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/au/en/home/misc/glossary/jcr:content/navigation-v2/optional1" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Job search", "url": "/au/en/home/careers/job-search.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Experienced professionals", "url": "/au/en/home/careers/experienced-hires.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Graduates & students", "url": "/au/en/home/careers/graduates.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Life at KPMG", "url": "/au/en/home/careers/life-at-kpmg.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Snapshot", "url": "/content/kpmgpublic/au/en/home/careers/kpmg-snapshot", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/au/en/home/careers.html", "label": "ALL CAREERS", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Job search", "url": "/au/en/home/careers/job-search.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Experienced professionals", "url": "/au/en/home/careers/experienced-hires.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Graduates & students", "url": "/au/en/home/careers/graduates.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Life at KPMG", "url": "/au/en/home/careers/life-at-kpmg.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "KPMG Snapshot", "url": "/content/kpmgpublic/au/en/home/careers/kpmg-snapshot", "internalFlag": "false", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/au/en/home/careers.html", "label": "ALL CAREERS", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Hear from our grads", "linkUrl": "/au/en/home/careers/graduates/grad-insights.html", "description": "Find out what our grads have to say about life at KPMG.", "altText": "Hear from our grads", "imgUrl": "/is/image/kpmg/graduates-meet-our-grads-v2", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "Which team should I join?", "linkUrl": "/au/en/home/careers/graduates/your-career-choices.html", "description": "Learn about the different KPMG business areas, to see where you could kick-off your career.", "altText": "Which team should I join?", "imgUrl": "/is/image/kpmg/graduates-career-choices", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> <li id="navigation-v2-author-optional3-flyout-editor"> <div class="nav-flyout-component-data" data-path="/content/kpmgpublic/au/en/home/misc/glossary/jcr:content/navigation-v2/optional2" data-nav-flyout='{ "cell1":{ "type": "nav-list", "links":[ { "label": "Values and culture", "url": "/au/en/home/about/values-culture.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Corporate Citizenship", "url": "/au/en/home/about/citizenship.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Advocating for our community", "url": "/au/en/home/about/values-culture/advocacy.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "News and media", "url": "/au/en/home/media.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Office locations", "url": "/au/en/home/about/offices.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Contact us", "url": "/au/en/home/misc/contact.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/au/en/home/about.html", "label": "ABOUT KPMG", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } } }' data-cell1='{ "type": "nav-list", "links":[ { "label": "Values and culture", "url": "/au/en/home/about/values-culture.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Corporate Citizenship", "url": "/au/en/home/about/citizenship.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Advocating for our community", "url": "/au/en/home/about/values-culture/advocacy.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "News and media", "url": "/au/en/home/media.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Office locations", "url": "/au/en/home/about/offices.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } , { "label": "Contact us", "url": "/au/en/home/misc/contact.html", "internalFlag": "true", "newTabAllow": "Open in new tab or window" } ] ,"viewAll": { "linkURL": "/au/en/home/about.html", "label": "ABOUT KPMG", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window" } }' data-featured-variation="true" data-cell2='{ "type": "card-link", "title": "Climate Action", "linkUrl": "/au/en/home/about/citizenship/climate-change.html", "description": "KPMG's climate change and decarbonisation commitments for 2023 to 2030.", "altText": "KPMG Australia's Climate Action plan", "imgUrl": "/is/image/kpmg/planet-earth-seen-from-space", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Climate change policy", "isVideo" : "", "isRenditionOptimized" : "true" }' data-cell3='{ "type": "card-link", "title": "Our Impact Plan 2024", "linkUrl": "/au/en/home/about/sustainability-impact-plan.html", "description": "FY24 financial results and voluntary disclosures on progress against 21 commitments made on governance, people, planet and prosperity.", "altText": "Our Impact Plan 2022", "imgUrl": "/is/image/kpmg/woman-sitting-on-a-chair-in-an-office-triple-exposure", "internalLinkFlag": "true", "newTabAllow": "Open in new tab or window", "primaryTag" : "Corporate responsibility reporting", "isVideo" : "", "isRenditionOptimized" : "true" }'> </div> </li> </ul>  <div id="navigation-v2-author-site-selector-editor"> <div id="navigation-v2-data-site-selector" style="min-height:0.5px;" data-mobile-tab='{ "id": "language-locale", "icon": "icon-site-selector", "closeTabLabel": "Close site selector" }' data-site-selector='{ "iconStyle": "icon-site-selector", "isVisible": true, "id": "site-selector", "title": "Site Selector" , "flyout": { "cell1": { "type": "site-selector-menu", "heading": "Select KPMG member firm site and language" , "sites":[ { "selected": true, "countryLocale": "Australia (EN)", "link": "/au/en/home/misc/glossary.html" } ], "global": { "selected": false, "link": "/xx/en/home.html", "countryLocale": "Global (EN)" } , "allCountries": { "link": "/au/en/home/misc/site-selector.html", "i18nLabel": "View all KPMG sites and languages" }, "countrySiteData": { "countryList":[ { "country": "Albania ", "locale": "en", "link": "/al/en/home.html" }, { "country": "Algeria ", "locale": "fr", "link": "/dz/fr/home.html" }, { "country": "Argentina ", "locale": "es", "link": "/ar/es/home.html" }, { "country": "Armenia ", "locale": "en", "link": "/am/en/home.html" }, { "country": "Australia ", "locale": "en", "link": "/au/en/home.html" }, { "country": "Austria ", "locale": "de", "link": "/at/de/home.html" }, { "country": "Austria ", "locale": "en", "link": "/at/en/home.html" }, { "country": "Azerbaijan ", "locale": "en", "link": "/az/en/home.html" }, { "country": "Bahamas ", "locale": "en", "link": "/bs/en/home.html" }, { "country": "Bahrain ", "locale": "en", "link": "/bh/en/home.html" }, { "country": "Bangladesh ", "locale": "en", "link": "/bd/en/home.html" }, { "country": "Barbados ", "locale": "en", "link": "/bb/en/home.html" }, { "country": "Belgium ", "locale": "en", "link": "/be/en/home.html" }, { "country": "Belgium ", "locale": "nl", "link": "/be/nl/home.html" }, { "country": "Bermuda ", "locale": "en", "link": "/bm/en/home.html" }, { "country": "Bosnia and Herzegovina ", "locale": "en", "link": "/ba/en/home.html" }, { "country": "Brasil ", "locale": "pt", "link": "/br/pt/home.html" }, { "country": "Brazil ", "locale": "en", "link": "/br/en/home.html" }, { "country": "British Virgin Islands ", "locale": "en", "link": "/vg/en/home.html" }, { "country": "Bulgaria ", "locale": "en", "link": "/bg/en/home.html" }, { "country": "Cambodia ", "locale": "en", "link": "/kh/en/home.html" }, { "country": "Cameroon ", "locale": "fr", "link": "/cm/fr/home.html" }, { "country": "Canada ", "locale": "en", "link": "/ca/en/home.html" }, { "country": "Canada ", "locale": "fr", "link": "/ca/fr/home.html" }, { "country": "Cayman Islands ", "locale": "en", "link": "/ky/en/home.html" }, { "country": "Channel Islands ", "locale": "en", "link": "/qm/en/home.html" }, { "country": "Chile ", "locale": "es", "link": "/cl/es/home.html" }, { "country": "China ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "China ", "locale": "zh", "link": "/cn/zh/home.html" }, { "country": "Colombia ", "locale": "es", "link": "/co/es/home.html" }, { "country": "Costa Rica ", "locale": "es", "link": "/cr/es/home.html" }, { "country": "Croatia ", "locale": "en", "link": "/hr/en/home.html" }, { "country": "Cyprus ", "locale": "en", "link": "/cy/en/home.html" }, { "country": "Czech Republic ", "locale": "cs", "link": "/cz/cs/home.html" }, { "country": "Czech Republic ", "locale": "en", "link": "/cz/en/home.html" }, { "country": "DR Congo ", "locale": "fr", "link": "/cd/fr/home.html" }, { "country": "Denmark ", "locale": "da", "link": "/dk/da/home.html" }, { "country": "Denmark ", "locale": "en", "link": "/dk/en/home.html" }, { "country": "Egypt ", "locale": "en", "link": "/eg/en/home.html" }, { "country": "Estonia ", "locale": "en", "link": "/ee/en/home.html" }, { "country": "Estonia ", "locale": "et", "link": "/ee/et/home.html" }, { "country": "Finland ", "locale": "fi", "link": "/fi/fi/home.html" }, { "country": "France ", "locale": "fr", "link": "/fr/fr/home.html" }, { "country": "Georgia ", "locale": "en", "link": "/ge/en/home.html" }, { "country": "Germany ", "locale": "de", "link": "/de/de/home.html" }, { "country": "Germany ", "locale": "en", "link": "/de/en/home.html" }, { "country": "Ghana ", "locale": "en", "link": "/gh/en/home.html" }, { "country": "Gibraltar ", "locale": "en", "link": "/gi/en/home.html" }, { "country": "Greece ", "locale": "el", "link": "/gr/el/home.html" }, { "country": "Greece ", "locale": "en", "link": "/gr/en/home.html" }, { "country": "Hong Kong SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Hungary ", "locale": "en", "link": "/hu/en/home.html" }, { "country": "Hungary ", "locale": "hu", "link": "/hu/hu/home.html" }, { "country": "Iceland ", "locale": "is", "link": "/is/is/home.html" }, { "country": "India ", "locale": "en", "link": "/in/en/home.html" }, { "country": "Indonesia ", "locale": "en", "link": "/id/en/home.html" }, { "country": "Ireland ", "locale": "en", "link": "/ie/en/home.html" }, { "country": "Isle of Man ", "locale": "en", "link": "/im/en/home.html" }, { "country": "Israel ", "locale": "en", "link": "/il/en/home.html" }, { "country": "Italy ", "locale": "it", "link": "/it/it/home.html" }, { "country": "Ivory Coast ", "locale": "fr", "link": "/ci/fr/home.html" }, { "country": "Jamaica ", "locale": "en", "link": "/jm/en/home.html" }, { "country": "Japan ", "locale": "en", "link": "/jp/en/home.html" }, { "country": "Japan ", "locale": "ja", "link": "/jp/ja/home.html" }, { "country": "Jordan ", "locale": "en", "link": "/jo/en/home.html" }, { "country": "Kazakhstan ", "locale": "en", "link": "/kz/en/home.html" }, { "country": "Kazakhstan ", "locale": "kk", "link": "/kz/kk/home.html" }, { "country": "Kazakhstan ", "locale": "ru", "link": "/kz/ru/home.html" }, { "country": "Kenya ", "locale": "en", "link": "/ke/en/home.html" }, { "country": "Korea ", "locale": "en", "link": "/kr/en/home.html" }, { "country": "Korea ", "locale": "ko", "link": "/kr/ko/home.html" }, { "country": "Kuwait ", "locale": "en", "link": "/kw/en/home.html" }, { "country": "Laos ", "locale": "en", "link": "/la/en/home.html" }, { "country": "Latvia ", "locale": "en", "link": "/lv/en/home.html" }, { "country": "Latvia ", "locale": "lv", "link": "/lv/lv/home.html" }, { "country": "Lebanon ", "locale": "en", "link": "/lb/en/home.html" }, { "country": "Lithuania ", "locale": "en", "link": "/lt/en/home.html" }, { "country": "Lithuania ", "locale": "lt", "link": "/lt/lt/home.html" }, { "country": "Luxembourg ", "locale": "en", "link": "/lu/en/home.html" }, { "country": "Macau SAR ", "locale": "en", "link": "/cn/en/home.html" }, { "country": "Malaysia ", "locale": "en", "link": "/my/en/home.html" }, { "country": "Malta ", "locale": "en", "link": "/mt/en/home.html" }, { "country": "Mauritius ", "locale": "en", "link": "/mu/en/home.html" }, { "country": "Mexico ", "locale": "es", "link": "/mx/es/home.html" }, { "country": "Moldova ", "locale": "en", "link": "/md/en/home.html" }, { "country": "Monaco ", "locale": "en", "link": "/mc/en/home.html" }, { "country": "Monaco ", "locale": "fr", "link": "/mc/fr/home.html" }, { "country": "Mongolia ", "locale": "en", "link": "/mn/en/home.html" }, { "country": "Montenegro ", "locale": "en", "link": "/me/en/home.html" }, { "country": "Mozambique ", "locale": "en", "link": "/mz/en/home.html" }, { "country": "Myanmar ", "locale": "en", "link": "/mm/en/home.html" }, { "country": "Namibia ", "locale": "en", "link": "/na/en/home.html" }, { "country": "Netherlands ", "locale": "en", "link": "/nl/en/home.html" }, { "country": "Netherlands ", "locale": "nl", "link": "/nl/nl/home.html" }, { "country": "New Zealand ", "locale": "en", "link": "/nz/en/home.html" }, { "country": "Nigeria ", "locale": "en", "link": "/ng/en/home.html" }, { "country": "North Macedonia ", "locale": "en", "link": "/mk/en/home.html" }, { "country": "Norway ", "locale": "nb", "link": "/no/nb/home.html" }, { "country": "Oman ", "locale": "en", "link": "/om/en/home.html" }, { "country": "Pakistan ", "locale": "en", "link": "/pk/en/home.html" }, { "country": "Panama ", "locale": "es", "link": "/pa/es/home.html" }, { "country": "Peru ", "locale": "es", "link": "/pe/es/home.html" }, { "country": "Philippines ", "locale": "en", "link": "/ph/en/home.html" }, { "country": "Poland ", "locale": "en", "link": "/pl/en/home.html" }, { "country": "Poland ", "locale": "pl", "link": "/pl/pl/home.html" }, { "country": "Portugal ", "locale": "en", "link": "/pt/en/home.html" }, { "country": "Portugal ", "locale": "pt", "link": "/pt/pt/home.html" }, { "country": "Qatar ", "locale": "en", "link": "/qa/en/home.html" }, { "country": "Romania ", "locale": "en", "link": "/ro/en/home.html" }, { "country": "Romania ", "locale": "ro", "link": "/ro/ro/home.html" }, { "country": "Saudi Arabia ", "locale": "en", "link": "/sa/en/home.html" }, { "country": "Serbia ", "locale": "en", "link": "/rs/en/home.html" }, { "country": "Singapore ", "locale": "en", "link": "/sg/en/home.html" }, { "country": "Slovakia ", "locale": "en", "link": "/sk/en/home.html" }, { "country": "Slovakia ", "locale": "sk", "link": "/sk/sk/home.html" }, { "country": "Slovenia ", "locale": "en", "link": "/si/en/home.html" }, { "country": "South Africa ", "locale": "en", "link": "/za/en/home.html" }, { "country": "Spain ", "locale": "es", "link": "/es/es/home.html" }, { "country": "Sri Lanka ", "locale": "en", "link": "/lk/en/home.html" }, { "country": "Sweden ", "locale": "sv", "link": "/se/sv/home.html" }, { "country": "Switzerland ", "locale": "de", "link": "/ch/de/home.html" }, { "country": "Switzerland ", "locale": "en", "link": "/ch/en/home.html" }, { "country": "Switzerland ", "locale": "fr", "link": "/ch/fr/home.html" }, { "country": "Taiwan ", "locale": "en", "link": "/tw/en/home.html" }, { "country": "Taiwan ", "locale": "zh", "link": "/tw/zh/home.html" }, { "country": "Thailand ", "locale": "en", "link": "/th/en/home.html" }, { "country": "Togo ", "locale": "fr", "link": "/tg/fr/home.html" }, { "country": "Trinidad and Tobago ", "locale": "en", "link": "/tt/en/home.html" }, { "country": "Tunisia ", "locale": "en", "link": "/tn/en/home.html" }, { "country": "Tunisia ", "locale": "fr", "link": "/tn/fr/home.html" }, { "country": "Turkey ", "locale": "en", "link": "/tr/en/home.html" }, { "country": "Turkey ", "locale": "tr", "link": "/tr/tr/home.html" }, { "country": "Ukraine ", "locale": "en", "link": "/ua/en/home.html" }, { "country": "Ukraine ", "locale": "ru", "link": "/ua/ru/home.html" }, { "country": "Ukraine ", "locale": "uk", "link": "/ua/uk/home.html" }, { "country": "United Arab Emirates ", "locale": "en", "link": "/ae/en/home.html" }, { "country": "United Kingdom ", "locale": "en", "link": "/uk/en/home.html" }, { "country": "United States ", "locale": "en", "link": "/us/en/home.html" }, { "country": "Uruguay ", "locale": "es", "link": "/uy/es/home.html" }, { "country": "Uzbekistan ", "locale": "en", "link": "/uz/en/home.html" }, { "country": "Uzbekistan ", "locale": "ru", "link": "/uz/ru/home.html" }, { "country": "Venezuela ", "locale": "es", "link": "/ve/es/home.html" }, { "country": "Vietnam ", "locale": "en", "link": "/vn/en/home.html" }, { "country": "Vietnam ", "locale": "vi", "link": "/vn/vi/home.html" }, { "country": "Zambia ", "locale": "en", "link": "/zm/en/home.html" }, { "country": "Zimbabwe ", "locale": "en", "link": "/zw/en/home.html" } ], "i18nLabel" : { "selectOtherLocation": "Select other location", "enterCountry": "Enter location", "errorMessage": "No results found", "site": "site" } } } } }'> </div> </div>  <div id="navigation-v2-author-my-account-flyout-editor"> <div id="navigation-v2-data-my-account-flyout" style="min-height:10px;" data-mobile-tab='{ "id": "user-profile", "icon": "icon-user", "closeTabLabel": "Close MyAccount Menu" }' data-interest-summary-threshold="25" data-my-account-flyout='{ "iconStyle": "icon-logged-out", "id": "my-account-flyout", "title": "Account Flyout" , "closeTabLabel": "Close MyAccount Menu" , "type": "nav-list", "loggedOutLinks": [ { "url": "/au/en/home/user/registration.html", "label": "Register" , "dataName": "register", "key": "kpmg.personalization.homepage.mykpmgflyout.register" }, { "url": "/au/en/home/user/login.html", "label": "Login" , "dataName": "login", "key": "kpmg.personalization.homepage.mykpmgflyout.login" }, { "url": "/au/en/home/user/overlays/kpmglearnmore.html", "label": "Learn more" , "dataName": "learnmore", "key": "kpmg.personalization.homepage.mykpmgflyout.learnMore" } ], "loggedInLinks": [ { "url": "/au/en/home/dashboard.html", "label": "Dashboard", "key": "kpmg.personalization.homepage.mykpmgflyout.dashboard" }, { "url": "/au/en/home/dashboard/myaccount.html", "label": "Profile", "key": "kpmg.personalization.homepage.mykpmgflyout.profile" }, { "url": "/au/en/home/dashboard/myaccount.html?tab=communication_preferences_container", "label": "Subscriptions", "key": "kpmg.personalization.homepage.mykpmgflyout.subscriptions" }, { "url": "/au/en/home/dashboard/myinterests.html", "label": "Interests", "key": "kpmg.personalization.homepage.mykpmgflyout.interests" }, { "url": "/au/en/home/dashboard/library.html", "label": "Library", "key": "kpmg.personalization.homepage.mykpmgflyout.library" }, { "url": "#", "label": "Logout", "key": "kpmg.personalization.homepage.mykpmgflyout.logout" }, { "isLastItem": true } ], "flyout": { "cell1": { "type": "nav-list", "links": [] }, "cell2": { "type": "card-link", "title": "Cut costs, not performance", "linkUrl": "/au/en/home/topics/cost-out-performance-efficiency.html", "description": "Tackle relentless cost pressures head on. Leverage sector and commercial expertise, underpinned by data, to deliver real cost out returns.", "altText": "Cut costs, not performance", "imgUrl": "/is/image/kpmg/digital-graph-background", "primaryTag" : "Cost control", "isVideo" : "", "isRenditionOptimized" : "true" }, "cell3": { "type": "card-link", "title": "Australian Federal Budget 2024", "linkUrl": "/au/en/home/insights/2024/05/federal-budget-australia.html", "description": "From taxation to banking, superannuation, infrastructure, defence and more, the Federal Budget impacts all Australians and businesses.", "altText": "COVID-19 Resources and articles", "imgUrl": "/is/image/kpmg/federal-budget-2024", "primaryTag" : "Economic and commercial", "isVideo" : "Page", "isRenditionOptimized" : "true" } } }'> </div> </div>  <div id="navigation-v2-data-search" data-mobile-tab='{ "id": "search", "icon": "icon-search", "closeTabLabel": "Close search" }' data-search='{ "title": "Search" }' data-server-data='{ "queryParams":{ "typeahead": { "FILTER": "DE=97508671404166678130047", "DE": "832004998507515690643104388566", "prefix_results": "200", "language": "en_gb", "lang": "en_gb", "service": "PREFIX", "TBDB": "disp_taxonomy", "template": "service.json", "FILTER": "ATN=au" } }, "config": { "searchResultsPath": "/au/en/home/misc/search.html", "typeaheadWait": "250", "placeholder": "Search" } }' data-query-params='{ "sesPrefixResultsLimit" :200, "commonModelId" : "97508671404166678130047", "localCountryModelId":"832004998507515690643104388566", "searchResultPath":"/au/en/home/misc/search.html", "searchLanguage":"en_gb", "yourRecentSearchCopy":"Your recent searches" }' data-i18n-labels='{ "search": "Search" }'> </div>   <div id="navigation-v2-data-i18n-labels" data-i18n-labels='{ "interestSummary": { "title": "Personalise your content", "description": "Click here to go to your interest page and select the specific industries, topics, services, and countries to tailor the content you see.", "title": "Personalise your content", "yourInterests": "Your interests include", "industry": "Industries", "topic": "Topics", "service": "Services", "country": "Countries", "lastUpdated": "Last updated", "selectedInterests": "Select interests" }, "promotional": { "welcome": "Welcome ", "myKpmgProfile": "Save, Curate and Share", "newUser1": "Browse articles, ", "unknownUser": "Save what resonates, curate a library of information, and share content with your network of contacts.", "newUser2": "set up your interests", "newUser3": ", or ", "newUser4": "Learn more", "myProfileCTA":"Dashboard", "oldUser": "You've been a member since" }, "siteSelector": { "title": "Experience the KPMG Preference Centre", "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="/au/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" 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="/au/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="/au/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="/au/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="/au/en/home/technology-solutions.html"> Tech Solutions </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="/au/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="/au/en/home/about.html"> About us </a> </li> </ul> <div class="navbar-ikon-menu-component vue-component mt-2 "> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static "> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle"></span> </div> <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="/au/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-1" 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 account will be deleted in 7 days after initial registration. 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 Personalisation </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"> <img src="https://assets.kpmg.com/is/image/kpmg/promo-overlay?scl=1" alt="Register an account"> </div> <div class="overlay-content"> <div class="overlay-description"> Get the latest KPMG thought leadership directly to your individual personalised 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">Glossary</h1> <h1 class="basic-title mobile-only">Glossary</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"> <div class="bodytext-data"> <p>Throughout this site acronyms may be used as abbreviations for organisation names, titles, inter-governmental bodies and initiatives, business methodologies etc. This page offers some definitions which you may find helpful:</p> <ul> <li><a href="#AASB">AASB</a></li> <li><a href="#ACI">ACI</a></li> <li><a href="#AMA">AMA</a></li> <li><a href="#AMIT">AMIT</a></li> <li><a href="#AML">AML</a></li> <li><a href="#ASFA">ASFA</a></li> <li><a href="#ASIC">ASIC</a></li> <li><a href="#ATO">ATO</a></li> <li><a href="#AuASB">AuASB</a></li> <li><a href="#Audit related services">Audit related services</a></li> <li><a href="#BEPS">BEPS</a></li> <li><a href="#BRIC">BRIC</a></li> <li><a href="#CAS">CAS</a></li> <li><a href="#CEE">CEE</a></li> <li><a href="#D&A">D&A</a></li> <li><a href="#ELV">ELV</a></li> <li><a href="#EMA">EMA</a></li> <li><a href="#ENR">ENR</a></li> <li><a href="#Enterprise 2.0">Enterprise 2.0</a></li> <li><a href="#ERM">ERM</a></li> <li><a href="#ESS">ESS</a></li> <li><a href="#Estate agent/realtor">Estate agent/realtor</a></li> <li><a href="#EU-ETS">EU-ETS</a></li> <li><a href="#Euro I">Euro I</a></li> <li><a href="#Euro IV exhaust emission standards">Euro IV exhaust emission standards</a></li> <li><a href="#Euro V">Euro V</a></li> <li><a href="#EVM project management software">EVM project management software</a></li> <li><a href="#FMCG">FMCG</a></li> <li><a href="#Four dimensions of business change, the">Four dimensions of business change, the</a></li> <li><a href="#FSA">FSA</a></li> <li><a href="#FSI">FSI</a></li> <li><a href="#GAPP">GAPP</a></li> <li><a href="#GCC">GCC</a></li> <li><a href="#GTMS">GTMS</a></li> <li><a href="#GTPS">GTPS</a></li> <li><a href="#HAZMAT legislation">HAZMAT legislation</a></li> <li><a href="#IASB">IASB</a></li> <li><a href="#ICAAP">ICAAP</a></li> <li><a href="#IFIs">IFIs</a></li> <li><a href="#IFRS">IFRS</a></li> <li><a href="#IFSB">IFSB</a></li> <li><a href="#Interpreter®">Interpreter®</a></li> <li><a href="#IRR">IRR</a></li> <li><a href="#KPMG ENR Tax Masterclass training program">KPMG ENR Tax Masterclass training program</a></li> <li><a href="#KPMG Financial Services Global Client Program">KPMG Financial Services Global Client Program</a></li> <li><a href="#KPMG IFRG">KPMG IFRG</a></li> <li><a href="#MNOs">MNOs</a></li> <li><a href="#OECD">OECD</a></li> <li><a href="#OEMs">OEMs</a></li> <li><a href="#PFIs">PFIs</a></li> <li><a href="#PPPs">PPPs</a></li> <li><a href="#Prospective reporting">Prospective reporting</a></li> <li><a href="#REACH">REACH</a></li> <li><a href="#RoHS">RoHS</a></li> <li><a href="#RWCR">RWCR</a></li> <li><a href="#SEC">SEC</a></li> <li><a href="#TaxCube">TaxCube</a></li> <li><a href="#US Basel II">US Basel II</a></li> <li><a href="#WEEE">WEEE</a></li> </ul> <p> </p> <p><a name="AASB"></a><strong>AASB</strong></p> <p>Australian Accounting Standards Board</p> <p><strong><a name="ACI"></a>ACI</strong></p> <p>KPMG established the Audit Committee Institute (ACI) to help audit committee members keep pace with business issues relating to governance, audit, accounting and financial reporting. Since its inception in 1999, KPMG member firms have launched ACIs in 20 countries.</p> <p><strong><a name="AMA"></a>AMA</strong></p> <p>Advanced measurement approach</p> <p><a name="AMIT"></a><strong>AMIT</strong></p> <p>Attribution Managed Investment Trusts </p> <p> </p> <p><strong><a name="AML"></a>AML</strong></p> <p>Anti-money laundering</p> <p><a name="ASFA"></a><strong>ASFA</strong></p> <p>The Association of Superannuation Funds of Australia (ASFA) is the peak policy, research and advocacy body for Australia’s superannuation (super) industry.</p> <p><a name="ASIC"></a><strong>ASIC</strong></p> <p>The Australian Securities & Investments Commission (ASIC) is an independent Australian government body that acts as Australia's corporate regulator.</p> <p><a name="ATO"></a><strong>ATO</strong></p> <p>Australian Taxation Office</p> <p><a name="AuASB"></a><strong>AuASB</strong></p> <p>The Auditing and Assurance Standards Board (AuASB) is an independent, statutory agency of the Australian Government, responsible for developing, issuing and maintaining auditing and assurance standards.<br></p> <p><strong><a name="Audit related services"></a>Audit related services</strong></p> <p>Services designed to help clients address specific issues which may relate to major regulatory or reporting changes or to the need for special skills on accounting matters.</p> <p><a name="BEPS"></a><strong>BEPS</strong></p> <p>Base Erosion & Profit Shifting</p> <p><strong><a name="BRIC"></a>BRIC</strong></p> <p>Brazil, Russia, India and China</p> <p><strong><a name="CAS"></a>CAS</strong></p> <p>Capital Adequacy Standard</p> <p><strong><a name="CEE"></a>CEE</strong></p> <p>Central and Eastern Europe</p> <p><a name="D&A"></a><strong>D&A</strong></p> <p>Data & Analytics</p> <p><strong><a name="ELV"></a>ELV</strong></p> <p>End of Life Vehicles Directive. EU legislation.</p> <p><strong><a name="EMA"></a>EMA</strong></p> <p>Europe, Middle East and Africa region</p> <p><strong><a name="ENR"></a>ENR</strong></p> <p>Energy & Natural Resources. The ENR sector includes oil and gas, power and utilities, mining and forestry industries.</p> <p><strong><a name="Enterprise 2.0"></a>Enterprise 2.0</strong></p> <p>Enterprise social software (E2.0). The use of an entire suite of emergent technologies — wikis, blogs, tagging, and social networking tools — both inside companies and between companies and the outside world.</p> <p><strong><a name="ESS"></a>ESS</strong></p> <p>Employee Share Scheme</p> <p><strong><a name="ERM"></a>ERM</strong></p> <p>Enterprise Risk Management frameworks</p> <p><strong><a name="Estate agent/realtor"></a>Estate agent/realtor</strong></p> <p>U.K. usage: estate agent; US usage: realtor. Professionals dealing with the valuation and sale of property.</p> <p><strong><a name="EU-ETS"></a>EU-ETS</strong></p> <p>EU Emissions Trading Scheme. Launched in January 2005 with mandatory GHG (green house gas) emission controls for industrial activities from 1 January 2005. Currently focusing on activities including the production and the manufacture of ferrous metals, pulp and paper, the scope of the scheme is expected to be widened to include other GHG emissions and industrial activities from January 2008.</p> <p><strong><a name="Euro I"></a>Euro I</strong></p> <p>Legislative regime that came into effect in 1992.</p> <p><strong><a name="Euro IV exhaust emission standards"></a>Euro IV exhaust emission standards</strong></p> <p>EU legislation.</p> <p><strong><a name="Euro V"></a>Euro V</strong></p> <p>Legislative regime to come into effect in 2008.</p> <p><strong><a name="EVM project management software"></a>EVM project management software</strong></p> <p>Earned value management project management software. Software that evaluates contractor management.</p> <p><strong><a name="FMCG"></a>FMCG</strong></p> <p>Fast moving consumer goods</p> <p><strong><a name="Four dimensions of business change, the"></a>Four dimensions of business change, the</strong></p> <p>People, processes, technology and risk/control</p> <p><strong><a name="FSA"></a>FSA</strong></p> <p>U.K. Financial Services Authority</p> <p><a name="FSI"></a><strong>FSI</strong></p> <p>Financial System Inquiry. The FSI will establish a direction for the future of Australia's financial system.</p> <p><strong><a name="GAPP"></a>GAPP</strong></p> <p>Global Assignment Policies and Practices</p> <p><strong><a name="GCC"></a>GCC</strong></p> <p>Gulf Co-operation Council</p> <p><strong><a name="GTMS"></a>GTMS</strong></p> <p>Global Tax Management System. A KPMG proprietary system.</p> <p><strong><a name="GTPS"></a>GTPS</strong></p> <p>KPMG Global Transfer Pricing Services practice. A network of KPMG professionals based in KPMG member firms providing transfer pricing services.</p> <p><strong><a name="HAZMAT legislation"></a>HAZMAT legislation</strong></p> <p>Legislation regarding the regulation of hazardous materials.</p> <p><strong><a name="IASB"></a>IASB</strong></p> <p>International Accounting Standards Board</p> <p><strong><a name="ICAAP"></a>ICAAP</strong></p> <p>Internal Capital Adequacy Assessment Process</p> <p><strong><a name="IFIs"></a>IFIs</strong></p> <p>Islamic financial institutions</p> <p><strong><a name="IFRS"></a>IFRS</strong></p> <p>International Financial Reporting Standards</p> <p><strong><a name="IFSB"></a>IFSB</strong></p> <p>Islamic Financial Services Board</p> <p><strong><a name="Interpreter®"></a>Interpreter®</strong></p> <p>KPMG web-based transfer pricing platform.</p> <p><strong><a name="IRR"></a>IRR</strong></p> <p>Integrated regulatory reporting</p> <p><strong><a name="KPMG ENR Tax Masterclass training program"></a>KPMG ENR Tax Masterclass training program</strong></p> <p>The Masterclass training program is a cooperative approach to learning. Built around case study workgroups, over the course of two days, the workgroups and the client work together discussing client issues, brainstorming possible solutions, and cultivating a client/KPMG network.</p> <p><strong><a name="KPMG Financial Services Global Client Program"></a>KPMG Financial Services Global Client Program</strong></p> <p>Through the Global Client Program Financial Services coordinates global service delivery, to clients aligning their line of business, functions and regional needs.</p> <p><strong><a name="KPMG IFRG"></a>KPMG IFRG</strong></p> <p>KPMG International Financial Reporting Group. A single independent unit based in the U.K. providing international financial reporting services.</p> <p><strong><a name="MNOs"></a>MNOs</strong></p> <p>Mobile network operators</p> <p><strong><a name="OECD"></a>OECD</strong></p> <p>Organisation for Economic Co-operation and Development</p> <p><strong><a name="OEMs"></a>OEMs</strong></p> <p>Original equipment manufacturer(s)</p> <p><strong><a name="PFIs"></a>PFIs</strong></p> <p>Private finance initiatives</p> <p><strong><a name="PPPs"></a>PPPs</strong></p> <p>Public private partnership</p> <p><strong><a name="Prospective reporting"></a>Prospective reporting</strong></p> <p>Where permitted, assisting clients with the preparation, due diligence or attestation required as part of a process to obtain financing.</p> <p><strong><a name="REACH"></a>REACH</strong></p> <p>Registration, Evaluation and Authorisation of Chemicals. European Union (EU) directive which came into effect on June 1, 2007 and requires chemical manufacturers and importers in the EU to prove the safety of their products.</p> <p><strong><a name="RoHS"></a>RoHS</strong></p> <p>Restriction of Hazardous Substances Directive</p> <p><strong><a name="RWCR"></a>RWCR</strong></p> <p>Risk-weighted capital ratio</p> <p><strong><a name="SEC"></a>SEC</strong></p> <p>US Securities and Exchange Commission</p> <p><strong><a name="TaxCube"></a>TaxCube</strong></p> <p>KPMG proprietary software</p> <p><strong><a name="US Basel II"></a>US Basel II</strong></p> <p>Known as Basel IA</p> <p><strong><a name="WEEE"></a>WEEE</strong></p> <p>Waste Electrical and Electronic Directive</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":"I agree"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"1","label":{"en":"I agree"}}],"countries":[{"country":"au","languages":["en"],"active":true,"cookieVersion":1,"option":1,"links":[{"text":"KPMG's online privacy statement","anchor":"/au/en/home/misc/privacy.html"}],"text":{"en":"This website uses cookies to provide necessary site functionality and improve your online experience. By using this website, you agree to the use of cookies as outlined in KPMG's online privacy statement."}}],"cookiesToDelete":""};</script> <script type="text/javascript">var cookie;if(document.cookie.indexOf('sat_track')==-1){document.cookie="sat_track=false; path=/";} var kpmgPath=window.location.pathname.toLowerCase(),countryCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[1]:kpmgPath.split('/')[3],langCode=(kpmgPath&&kpmgPath.indexOf('content/kpmgpublic')===-1)?kpmgPath.split('/')[2]:kpmgPath.split('/')[4];if(window.kpmgPersonalize&&window.kpmgPersonalize.isBlog){countryCode=window.kpmgPersonalize.snp.params.countryCode;langCode=window.kpmgPersonalize.snp.params.languageCode;} var setSatTrack=getCountryInfo();function getCountryInfo(){var readCookies=decodeURIComponent(document.cookie);if(typeof privacyJSON!=='undefined'&&!!privacyJSON&&!!privacyJSON.countries){var isFound=false,isInactive=false;for(var i=0,len=privacyJSON.countries.length;i<len;i++){if(privacyJSON.countries[i].country===countryCode&&privacyJSON.countries[i].active){var languages=privacyJSON.countries[i].languages;for(var j=0,lensub=languages.length;j<lensub;j++){if(languages[j]===langCode){cookie=readCookies.indexOf("KPMG_privacyCookie_")>-1?readCookies.split("KPMG_privacyCookie_"+countryCode+"_ver:"+privacyJSON.countries[i].cookieVersion+"=")[1].split(";")[0]:undefined;createPrivacy_analytics(privacyJSON.options[privacyJSON.countries[i].option-1],privacyJSON.countries[i].functionOptions);isFound=true;}}} else if(privacyJSON.countries[i].country===countryCode&&!privacyJSON.countries[i].active){isInactive=true;}} if(!isFound&&!isInactive){document.cookie="sat_track=true; path=/";}}} function createPrivacy_analytics(option,customFunction){if(option.distinctPrivacyPolicy==="5"){}else if(!cookie){if(!option.checkbox){if(customFunction){document.cookie="sat_track=true; path=/";}else if(option.distinctPrivacyPolicy==="4"&&document.referrer.length===0){document.cookie="sat_track=false; path=/";}else{document.cookie="sat_track=true; path=/";}}else{document.cookie="sat_track=false; path=/";}}else if(cookie.choice){document.cookie="sat_track=true; path=/";}} try{var digitalData=(function(){function formatDate(d){date=new Date(d) var dd=date.getDate();var mm=date.getMonth()+1;var yyyy=date.getFullYear();if(dd<10){dd='0'+dd} if(mm<10){mm='0'+mm};return d=mm+'/'+dd+'/'+yyyy;} function getMetaContent(query){var ele=document.querySelector(query),c="";if(ele!==null&&ele.getAttribute("content")!==null){c=ele.getAttribute("content");} return c;} var author1=window.kpmgMetaData.KPMG_Business_Owner||'',publisher=window.kpmgMetaData.KPMG_Business_Owner_Group||'',docType=getMetaContent('meta[http-equiv=content-type]'),topic=window.kpmgMetaData.KPMG_Topic_Path||'',cType=window.kpmgMetaData.KPMG_Cont_Type_Path||'',mfType=window.kpmgMetaData.KPMG_Media_Typ_Path||'',persona=window.kpmgMetaData.KPMG_Persona_Path||'',gOrigin=window.kpmgMetaData.KPMG_Geographic_Origin_ID||'',service=window.kpmgMetaData.KPMG_Service_Path||'',industry=window.kpmgMetaData.KPMG_Ind_Path||'',market=window.kpmgMetaData.KPMG_Market_Path||'',modifiedDate=formatDate(getMetaContent('meta[http-equiv=last-modified]')),robot=window.kpmgMetaData.KPMG_Robots||'',artDetails=window.kpmgMetaData.KPMG_Template_Type||'',articleDetails="",url=window.kpmgMetaData.KPMG_URL||'',pageType="",errCode="",visitorID="",pTag=window.kpmgMetaData.KPMG_Primary_Tag||'',pTagID=window.kpmgMetaData.KPMG_Primary_Tag_ID||'';if(document.cookie){try{visitorID=document.cookie.match(new RegExp('s_fid'+'=([^;]+)'))[1]||document.cookie.match(new RegExp('s_fid'+'%3D([^;]+)'))[1]||"";}catch(e){visitorID="";}} if((robot.indexOf("noindex")>=0)&&(robot.indexOf("nofollow")>=0)){robot="hidden";}else{robot="public"} if(artDetails.indexOf("article-details-template")>=0){articleDetails=document.title;} if(url.indexOf('404')>=0){pageType="errorPage";errCode="404";} else if(url.indexOf('403')>=0){pageType="errorPage";errCode="403";} else if(url.indexOf('500')>=0){pageType="errorPage";errCode="500";} var pageName="au:en:home:misc:glossary";if(pageName.indexOf('404')>=0||pageName.indexOf('403')>=0||pageName.indexOf('500')>=0){pageName="";} function storageAvailable(){var storage;try{storage=window["localStorage"];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} var data=storageAvailable()&&localStorage.getItem("accountInfo")!==null&&JSON.parse(localStorage.getItem("accountInfo")),userAPIkey='';if(data&&document.cookie){try{userAPIkey=document.cookie.match(new RegExp('glt_'+data.requestParams.APIKey+''+'=([^;]+)'))[1];}catch(e){userAPIkey='';}} var isLogin=data&&data.requestParams.APIKey&&!!userAPIkey,loginStatus='';if(data===false||isLogin===false){var cookieForLogin='';if(document.cookie){try{cookieForLogin=document.cookie.match(new RegExp('userReg'+'=([^;]+)'))[1];}catch(e){cookieForLogin='';}} if(cookieForLogin==='registered'){loginStatus='logged-out';} else if(cookieForLogin!='registered'){loginStatus='anonymous';}} if(isLogin===true){loginStatus='logged-in';} var digitalData={page:{pageInfo:{pageName:pageName,destinationURL:document.location.href,author:author1,publisher:publisher,issueDate:"",expiryDate:"12/30/2030",effectiveDate:"",lastModifiedDate:modifiedDate,documentType:docType,topicPath:topic,cTypePath:cType,mfTypePath:mfType,personaPath:persona,gOriginPath:gOrigin,servicePath:service,industryPath:industry,marketPath:market,templateName:artDetails,primaryTag:pTag,primaryTagID:pTagID},article:{articleDetails:articleDetails},attributes:{language:"en",country:"au",pageTitle:document.title,server:"kpmg.com",pageType:robot},category:{primaryCategory:"home",subCategory1:"misc",subCategory2:"glossary",subCategory3:""},error:{pageType:pageType,code:errCode}},user:{attributes:{userAgent:navigator.userAgent,visitorID:visitorID}},TemplateType:artDetails,login:{newLoginStatus:loginStatus}};return digitalData;})();}catch(e){console.log('Failed to initialize digital data',e);}</script> <script src="//assets.adobedtm.com/c5009cf2993d2402c89c2ae42e47f61897f82891/satelliteLib-8a974e2324210e133a0919e634748a6d88ed3ccc.js"></script> <div class="global-footer"> <script type="text/javascript">var privacyJSON={"options":[{"buttonText":{"en":"I agree"},"checkbox":false,"value":"unchecked","distinctPrivacyPolicy":"1","label":{"en":"I agree"}}],"countries":[{"country":"au","languages":["en"],"active":true,"cookieVersion":1,"option":1,"links":[{"text":"KPMG's online privacy statement","anchor":"/au/en/home/misc/privacy.html"}],"text":{"en":"This website uses cookies to provide necessary site functionality and improve your online experience. By using this website, you agree to the use of cookies as outlined in KPMG's online privacy statement."}}],"cookiesToDelete":""};</script> <footer class="module-footer-v2 bg-white"> <div class="row footer-and-social-links"> <div class="row-container"> <div class="col-md-10 col-xs-12 footer-Links"> <ul class="links desktop-only"> <li> <a href="/au/en/home/misc/legal.html"> Legal </a> </li> <li class="footer-padding"> <a href="/au/en/home/misc/privacy.html"> Privacy </a> </li> <li> <a href="/au/en/home/misc/accessibility.html"> Accessibility </a> </li> <li class="footer-padding"> <a href="/au/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/au/en/home/misc/help.html"> Help </a> </li> <li> <a href="/au/en/home/misc/glossary.html"> Glossary </a> </li> <li class="footer-padding"> <a href="/au/en/home/misc/employee.html"> Employee </a> </li> </ul> <ul class="links mobile-only"> <li> <a href="/au/en/home/misc/legal.html"> Legal </a> </li> <li> <a href="/au/en/home/misc/privacy.html"> Privacy </a> </li> <li> <a href="/au/en/home/misc/accessibility.html"> Accessibility </a> </li> <li> <a href="/au/en/home/misc/sitemap.html"> Sitemap </a> </li> <li> <a href="/au/en/home/misc/help.html"> Help </a> </li> <li class=""> <a href="/au/en/home/misc/glossary.html"> Glossary </a> </li> <li class=""> <a href="/au/en/home/misc/employee.html"> Employee </a> </li> <li> <a href="/au/en/home/misc/contact.html"> Contact </a> </li> <li> <a href="/au/en/home/about/offices.html"> Office locations </a> </li> <li> <a href="/content/kpmgpublic/au/en/home/misc/contact?form=contact" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Email us <span class="sr-only"></span> </a> </li> <li> <a href="https://kpmg.com/au/onlinepayment" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Payments <span class="sr-only"></span> </a> </li> <li> <a href="/au/en/home/media.html"> Media </a> </li> <li> <a href="/au/en/home/media/press-releases.html"> Media releases </a> </li> <li> <a href="/au/en/home/media.html"> Media contacts </a> </li> <li> <a href="/au/en/home/about.html"> About </a> </li> <li> <a href="/au/en/home/careers.html"> Careers </a> </li> <li> <a href="/au/en/home/alumni.html"> Alumni </a> </li> <li> <a href="/au/en/home/about/board-leadership.html"> Board Leadership Centre </a> </li> </ul> </div> <div class="col-md-2 col-xs-12 footer-socialchannelLinks"> <section class="module-socialchannels"> <ul class="socialchannel-links"> <li> <a href="http://twitter.com/kpmgaustralia" rel="noopener noreferrer" target="_blank" data-title="twitter"> <span class="icon-twitter icon-rounded-twitter"></span> <span class="sr-only">twitter. Opens in a new window</span> </a> </li> <li> <a href="http://www.linkedin.com/company/kpmg-australia" rel="noopener noreferrer" target="_blank" data-title="linkedin"> <span class="icon-linkedin icon-rounded-linkedin"></span> <span class="sr-only">linkedin. Opens in a new window</span> </a> </li> <li> <a href="http://www.facebook.com/kpmgaustralia" rel="noopener noreferrer" target="_blank" data-title="facebook"> <span class="icon-facebook icon-rounded-facebook"></span> <span class="sr-only">facebook. Opens in a new window</span> </a> </li> <li> <a href="http://www.youtube.com/user/kpmgaustralia" rel="noopener noreferrer" target="_blank" data-title="youtube"> <span class="icon-youtube icon-rounded-youtube"></span> <span class="sr-only">youtube. Opens in a new window</span> </a> </li> <li> <a href="https://www.instagram.com/kpmgaustralia" rel="noopener noreferrer" target="_blank" data-title="instagram"> <span class="icon-instagram icon-rounded-instagram"></span> <span class="sr-only">instagram. Opens in a new window</span> </a> </li> </ul> </section> </div> </div>  <div class="col-md-6 organizational-footer-links desktop-only"> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/au/en/home/misc/contact.html"> Contact </a> </li> <li class="org-submenu"> <a href="/au/en/home/about/offices.html"> Office locations </a> </li> <li class="org-submenu"> <a href="/content/kpmgpublic/au/en/home/misc/contact?form=contact" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Email us <span class="sr-only"></span> </a> </li> <li class="org-submenu"> <a href="https://kpmg.com/au/onlinepayment" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip"> Payments <span class="sr-only"></span> </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/au/en/home/media.html"> Media </a> </li> <li class="org-submenu"> <a href="/au/en/home/media/press-releases.html"> Media releases </a> </li> <li class="org-submenu"> <a href="/au/en/home/media.html"> Media contacts </a> </li> </ul> </div> <div class="col-md-4"> <ul> <li class="org-header"> <a href="/au/en/home/about.html"> About </a> </li> <li class="org-submenu"> <a href="/au/en/home/careers.html"> Careers </a> </li> <li class="org-submenu"> <a href="/au/en/home/alumni.html"> Alumni </a> </li> <li class="org-submenu"> <a href="/au/en/home/about/board-leadership.html"> Board Leadership Centre </a> </li> </ul> </div> </div>  <div class="col-md-6 col-xs-12 footer-footersubscriptionrfp"> <script type="text/javascript">window.footersubscriptioncalloutval="rfp";</script> <section class="module-footersubscriptionrfp component"> <div class="col-md-12 col-xs-12 footersubscriptionrfpInnerContainer"> <div class="col-md-8 col-md-offset-4 col-xs-12 rfpCompoent"> <div class="footer_subscripton_inline_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Request for proposal </h2> <button class="submitRfp rfp-process-modal" data-bs-remote="/au/en/home/services/rfp-form.html" data-title="Submit RFP " data-bs-backdrop="static"> <span class="visible-lg"> Submit RFP </span> <span class="hidden-lg"> Submit RFP <span class="icon-chevron-thin-right"></span> </span> </button> </div> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 authenticatedState"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <button class="loggedIn" tabindex="0" data-title="Subscription"> <span class="visible-lg"> Subscribe Now </span> <span class="hidden-lg"> Subscribe to KPMG Insights <span class="icon-chevron-thin-right"></span> </span> </button> </div> <div class="col-md-8 col-md-offset-4 col-xs-12 annonymousState" tabindex="0" data-title="Subscription"> <button class="hidden-lg loggedOutSubscription"> Subscription <span class="icon-chevron-thin-right"></span> </button> <div class="footer_subscripton_flex_wrapper"> <h2 class="footer_submit_title visible-lg"> Subscription </h2> <div class="emailErrorMsg"> E-mail address is invalid. </div> <div class="bs5 footersubscribe-textbox"> <div class="input-group"> <label for="footerrfp-email" class="sr-only"> Email Address </label> <input type="email" name="email" class="form-control footersubscribe-email" id="footerrfp-email" placeholder="Email Address" autocomplete="off" maxlength="100"/> <div class="input-group-append"> <button class="btn footersubscribe-submit" id="footerrfp-submit" type="submit"> Submit </button> </div> </div> </div> </div> </div> </div> </section> </div> </div> <div class="footer-footerText"> <div class="footer-footerText-content"> <html> <head/> <body> <p><strong>KPMG Australia acknowledges the Traditional Custodians of the land on which we operate, live and gather as employees, and recognise their continuing connection to land, water and community. We pay respect to Elders past, present and emerging.<br/> </strong></p> <p>©2024 KPMG, an Australian partnership and a member firm of the KPMG global organisation of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organisation.</p> <p>Liability limited by a scheme approved under Professional Standards Legislation.</p> <p><br/> For more detail about the structure of the KPMG global organisation please visit <a href="https://kpmg.com/governance">https://kpmg.com/governance</a>.<br/> </p> </body></html> </div> </div> </footer>  <script type="text/javascript">_linkedin_partner_id="105037";window._linkedin_data_partner_ids=window._linkedin_data_partner_ids||[];window._linkedin_data_partner_ids.push(_linkedin_partner_id);</script><script type="text/javascript">(function(){var s=document.getElementsByTagName("script")[0];var b=document.createElement("script");b.type="text/javascript";b.async=true;b.src="https://snap.licdn.com/li.lms-analytics/insight.min.js";s.parentNode.insertBefore(b,s);})();</script> <noscript> <img height="1" width="1" style="display:none;" alt="" src="https://px.ads.linkedin.com/collect/?pid=105037&fmt=gif"/> </noscript>   <script async src="https://www.googletagmanager.com/gtag/js?id=DC-9848403"></script> <script>window.dataLayer=window.dataLayer||[];function gtag(){dataLayer.push(arguments);} gtag('js',new Date());gtag('config','DC-9848403');gtag('config','DC-14295283');</script>  <script>let urlPath=window.location.pathname;let loadChatWidget=false;if(urlPath.includes('au/en/home/careers'))loadChatWidget=true;if(loadChatWidget){!function(e,n,t,r){function s(){try{var e;if((e="string"==typeof this.response?JSON.parse(this.response):this.response).url){var t=n.getElementsByTagName("script")[0],r=n.createElement("script");r.async=!0,r.src=e.url,t.parentNode.insertBefore(r,t)}} catch(e){}}var o,a,p,c=[],i=[];e[t]={init:function(){o=arguments;var e={then:function(n){return i.push({type:"t",next:n}),e},catch:function(n){return i.push({type:"c",next:n}),e}};return e},on:function(){c.push(arguments)},render:function(){a=arguments},destroy:function(){p=arguments}},e.__onWebMessengerHostReady__=function(n){if(delete e.__onWebMessengerHostReady__,e[t]=n,o)for(var r=n.init.apply(n,o),s=0;s<i.length;s++){var u=i[s];r="t"===u.type?r.then(u.next):r.catch(u.next)}a&&n.render.apply(n,a),p&&n.destroy.apply(n,p);for(s=0;s<c.length;s++)n.on.apply(n,c[s])};var u=new XMLHttpRequest;u.addEventListener("load",s),u.open("GET","https://jobpal-sm.s3.amazonaws.com/smooch/loader.json",!0),u.responseType="json",u.send()}(window,document,"JobPal");JobPal.on('widget:opened',function(){JobPal.startConversation();});JobPal.init({region:'',appId:'636c37c9470b320103594cad',menuItems:{imageUpload:false,fileUpload:true,shareLocation:false},customText:{headerText:"How can I help you?",introductionText:"Don't hesitate to contact us",inputPlaceholder:"Your message…",messageDelivered:"Delivered",messageRelativeTimeDay:"{value} day(s) ago",messageRelativeTimeHour:"{value} hour(s) ago",messageRelativeTimeJustNow:"Just now",messageRelativeTimeMinute:"{value} minute(s) ago",messageSending:"Sending…",sendButtonText:"Send"}});}</script> <script type="text/javascript"> console.log('THIS IS TEXT'); window.addEventListener('load', function () { document.addEventListener(adobe.target.event.REQUEST_SUCCEEDED, function(e) { console.log('request succeeded triggered'); if(getCookie('cq-authoring-mode') && e.detail.responseTokens) { document.appendChild(`<div style="color: red;">Personalisation is on this page</div>`); } }); document.addEventListener(adobe.target.event.CONTENT_RENDERING_NO_OFFERS, function(e) { console.log('no offers triggered'); console.log(e); console.log(e.detail.responseTokens); }); document.addEventListener(adobe.target.event.REQUEST_START, function(e) { console.log('request start triggered'); console.log(e); console.log(e.detail.responseTokens); }); }); </script> </div> </div> <script type="text/plain" class="recaptchaenable"> var languageCode = window.kpmgPersonalize.snp.params.languageCode || '', recapchaJSUrl = 'https://www.google.com/recaptcha/api.js?hl=' + languageCode, jsElm = document.createElement("script"); jsElm.type = "application/javascript"; jsElm.src = recapchaJSUrl; jsElm.setAttribute('async',''); jsElm.setAttribute('defer',''); document.body.appendChild(jsElm); </script>  <script data-main="/etc/clientlibs/kpmgpublic/main" src="/etc/clientlibs/kpmgpublic/global/js/vendor/require.js"></script> <script type="text/javascript">window.reactBundles={"touchpopulartags":{"js":"/etc/scripts/touchpopulartags.ca2dcfff7d663adf153a.js"},"":{"html":"/etc/scripts/index.html"},"privacypreferences":{"js":"/etc/scripts/privacypreferences.0bfcd16c08efdf716e00.js"},"stickybar":{"js":"/etc/scripts/stickybar.bb855dcae7f656e3889d.js"},"contacttabsaccordion":{"js":"/etc/scripts/contacttabsaccordion.6328177dd4cf5393793b.js"},"genericcontactform":{"js":"/etc/scripts/genericcontactform.9b94e83e2309e3c7a941.js"},"kpmgtoppicks":{"js":"/etc/scripts/kpmgtoppicks.b8b8ae561c3f4ab8ed79.js"},"librarylistmanagement":{"js":"/etc/scripts/librarylistmanagement.413702c2609c5a698e86.js"},"dashboardbanner":{"js":"/etc/scripts/dashboardbanner.5b2b73a1a71eb8087471.js"},"fgeformbuilder":{"js":"/etc/scripts/fgeformbuilder.d76d95c7e8cdc457ebc8.js"},"vendor":{"js":"/etc/scripts/vendor.f4983eedc99222056c60.js"},"rfpformsubmit":{"js":"/etc/scripts/rfpformsubmit.722a7f3f99912095c270.js"},"touchblogauthorlist":{"js":"/etc/scripts/touchblogauthorlist.a896473da7abf0402602.js"},"dashboardarticle":{"js":"/etc/scripts/dashboardarticle.c8d9a17157970691b4f4.js"},"partnerlocator":{"js":"/etc/scripts/partnerlocator.4ce4aa7899ddafc69ba2.js"},"searchresults":{"js":"/etc/scripts/searchresults.088bd685d6b72114a68d.js"},"fgecta":{"js":"/etc/scripts/fgecta.c7a47c743bf76b15fcd6.js"},"profile":{"js":"/etc/scripts/profile.fb9a0cd9efd75683f521.js"},"runtime":{"js":"/etc/scripts/runtime.55a5f70aa307043b899d.js"},"logictreeintereststags":{"js":"/etc/scripts/logictreeintereststags.b86cf7d92bfc3ecd0804.js"},"touchsupportingcontent":{"js":"/etc/scripts/touchsupportingcontent.f026d764ce2f8099818a.js"},"communicationpreferences":{"js":"/etc/scripts/communicationpreferences.34c4f07aeed527675131.js"},"librarylist":{"js":"/etc/scripts/librarylist.0babae59eef557a72c77.js"},"peoplecontactpopup":{"js":"/etc/scripts/peoplecontactpopup.f6ad3fd5a177b42c97af.js"},"widedashboardarticle":{"js":"/etc/scripts/widedashboardarticle.f9d63567a05850c5da43.js"},"kpmggatedcontentarticles":{"js":"/etc/scripts/kpmggatedcontentarticles.640e22f74b993ab9ef01.js"},"relatedcontent":{"js":"/etc/scripts/relatedcontent.52bdc217fca28076be63.js"},"articlequery":{"js":"/etc/scripts/articlequery.375924db09f7ec57315f.js"},"oppmodal":{"js":"/etc/scripts/oppmodal.64108f7083e86d197ef9.js"},"touchpopularposts":{"js":"/etc/scripts/touchpopularposts.23ec3403677f6ba22dde.js"},"touchrecentposts":{"js":"/etc/scripts/touchrecentposts.a27339467257cf05a73a.js"},"trendinglistnew":{"js":"/etc/scripts/trendinglistnew.399a14d59683f3e8c162.js"},"kpmgdashboardarticles":{"js":"/etc/scripts/kpmgdashboardarticles.7a705cd3cd07a4efbbf0.js"},"interests":{"js":"/etc/scripts/interests.a57f93e4f47b709906da.js"},"dynamicsubnavigation":{"js":"/etc/scripts/dynamicsubnavigation.c883da6bef048bf84282.js"},"touchrelatedpost":{"js":"/etc/scripts/touchrelatedpost.b95aa0aa6e5bdd36ec6b.js"},"resultlistingb":{"js":"/etc/scripts/resultlistingb.59c1c1e3dca0979cac67.js"}};</script> <script language="javascript">if(typeof(UserAgentInfo)!='undefined'&&!window.addEventListener) {UserAgentInfo.strBrowser=1;} function storageAvailable(type){var storage;try{storage=window[type];var x='__storage_test__';storage.setItem(x,x);storage.removeItem(x);return true;} catch(e){return false;}} if(window.kpmgPersonalize.isSitePersonalize||(storageAvailable("localStorage")&&localStorage.getItem('accountInfo')!==null)){var loadGigya=function(){var url="https://cdns.gigya.com/js/gigya.js?apiKey=3_XZGa2Isf5n05rAg5M6B0Zrq4RJvA3W3AQql--EuPVA8hjcO5lfJzTHsniPBO6eMs";console.log("Share api url "+url);require.config({waitSeconds:120,'paths':{'gigyaUrl':url,'gigyaExt':'https://cdn.gigya-ext.com/screenset-validation.min'}});require(['gigyaUrl'],function(){console.log("Gigya js loaded!");require(["gigyaExt"],function(){console.log("Gigya screenset validation js loaded!");});});};window.onload=setTimeout(loadGigya);}</script>  <script type="text/javascript">function addReactScripts(file){if(file){var script=document.createElement('script');script.src=file;script.defer=true;document.head.appendChild(script);}} function checkForReactComponents(){var reactComponents=document.querySelectorAll(".react-component"),runtimeBundle=window.reactBundles&&window.reactBundles.runtime&&window.reactBundles.runtime.js,vendorBundle=window.reactBundles&&window.reactBundles.vendor&&window.reactBundles.vendor.js;if(reactComponents.length>0&&window.reactBundles){addReactScripts(runtimeBundle);addReactScripts(vendorBundle);reactComponents.forEach(function(node){var classList=node.className,file=classList.substring(8,classList.indexOf(" ")),componentBundle=file&&window.reactBundles[file]&&window.reactBundles[file].js;addReactScripts(componentBundle);});}} checkForReactComponents();</script> <script type="text/javascript">var shareProperties={"shareSiteName":"KPMG","shareLanguage":"en_us","twitterDefaultText":"","shareEnabledProviders":"twitter,linkedin,facebook,whatsapp","socialChannelsList":"twitter,linkedin,facebook,email,whatsapp,xing,weibo,vk,qzone".split(','),"shareWithFriendsLabel":"Share with your friends"};var demandbaseAsyncURL="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper";</script> <div class="modal fade" id="kpmgModal" tabindex="-1" role="dialog" aria-hidden="true"> <div class="modal-dialog container"> <a href="#" class="btn-close" data-bs-dismiss="modal"><span class="icon-close"><span class="sr-only">close</span></span></a> <div class="modal-content"></div> </div> </div> <script type="text/javascript">globalLoadCompleted=function(){require(['/etc/clientlibs/kpmgpublic/pages/tmpl-boiler-plate.min-8a4455.js'],function(){});}</script> <script src="https://scripts.demandbase.com/adobeanalytics/pZy5a2F8.min.js"></script> <script async src="https://api.company-target.com/api/v2/ip.json?key=ayvX8Uwe2cyBesSxvt3tP0Il8VinNdyO0JGjawE7&callback=window.kpmgPersonalize.db.CDCWrapper"></script> <script type="text/javascript">require(['/etc/clientlibs/kpmgpublic/pages/global.min-1fa80e.js'],function(){try{require(['personalization'],function(){globalLoadCompleted();});}catch(error){console.error("Error occurred in fetching account info...\n\tMSG: ",error);globalLoadCompleted();}});</script>  </body> </html>

CINXE.COM

Glossary - KPMG Australia