CINXE.COM

<!DOCTYPE html><html lang="en-US"><head><title>Just a moment...</title><meta http-equiv="Content-Type" content="text/html; charset=UTF-8"><meta http-equiv="X-UA-Compatible" content="IE=Edge"><meta name="robots" content="noindex,nofollow"><meta name="viewport" content="width=device-width,initial-scale=1"><style>*{box-sizing:border-box;margin:0;padding:0}html{line-height:1.15;-webkit-text-size-adjust:100%;color:#313131;font-family:system-ui,-apple-system,BlinkMacSystemFont,Segoe UI,Roboto,Helvetica Neue,Arial,Noto Sans,sans-serif,Apple Color Emoji,Segoe UI Emoji,Segoe UI Symbol,Noto Color Emoji}body{display:flex;flex-direction:column;height:100vh;min-height:100vh}.main-content{margin:8rem auto;max-width:60rem;padding-left:1.5rem}@media (width <= 720px){.main-content{margin-top:4rem}}.h2{font-size:1.5rem;font-weight:500;line-height:2.25rem}@media (width <= 720px){.h2{font-size:1.25rem;line-height:1.5rem}}#challenge-error-text{background-image:url(data:image/svg+xml;base64,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);background-repeat:no-repeat;background-size:contain;padding-left:34px}@media (prefers-color-scheme:dark){body{background-color:#222;color:#d9d9d9}}</style><meta http-equiv="refresh" content="390"></head><body class="no-js"><div class="main-wrapper" role="main"><div class="main-content"><noscript><div class="h2"><span id="challenge-error-text">Enable JavaScript and cookies to continue</span></div></noscript></div></div><script>(function(){window._cf_chl_opt={cvId: '3',cZone: "www.grantthornton.se",cType: 'managed',cRay: '92c1981ecffffdac',cH: 'M1XuCTWLv4hag.VGpVOwuvgdxQr2AV.csVIEhK_0LOs-1743945748-1.2.1.1-LYYYxDgq1g949JpmlfMkiWrC6SJWhBaldZId7dX_OWdASAWEmaXYSSvcvfBZwuiH',cUPMDTk: "\/event?__cf_chl_tk=xP5fqEJ0fMyNBi6a7nyzWzvTMeficwO85BG8H3P3Vv8-1743945748-1.0.1.1-GEtgHjy73oojZ_xon8q9OjJWEJ5g76feCClmXu2kpGk",cFPWv: 'g',cITimeS: '1743945748',cTTimeMs: '1000',cMTimeMs: '390000',cTplC: 0,cTplV: 5,cTplB: 'cf',cK: "",fa: "\/event?__cf_chl_f_tk=xP5fqEJ0fMyNBi6a7nyzWzvTMeficwO85BG8H3P3Vv8-1743945748-1.0.1.1-GEtgHjy73oojZ_xon8q9OjJWEJ5g76feCClmXu2kpGk",md: "RCTag4Zi95M_UA10yuFjnUyJYFqjpIf9sPrEOHT.SYo-1743945748-1.2.1.1-_oMvS5tn02APT5MNLOYyNKr5TpWC9cVrS9R.7dBslqv8CNZGx6dbGDmMJN5LCQkZ7NT1XMHF.9TUZNFt5LUfERrsrY2ebeViTyCVPYumDfzqDxOWB5FOxz7OcZR3IMYEGqQtNg1fQw5i3ydyqVWulwm3Xv87BYtHpmtT6Bdmx6un8IhXgAtUcxrObyrMCISAc_lck9LvrqPCbP5XvoVi4DC1RoNZgJcbpjJumIrg.wTV9Lvi4nHz5pYp60cejjs_rhbHDFrb.q4GImT9ntD5e5FJLRzOnN04Mi26Blm3YSqrrxEHkCSY9REGl16cqVj7WyU8rs_V7k8zGNw7T9d9wDnR_ZqlxV_LRlaWMwZAnMKLfMTQ4oC8nZx.2b2siqUFQJtuA29BRNsxDlyvJM2.5FgJzYKR51k_fTa_NE2V_mQOu5W2yTBS_Ru8eJ2sMNMqhP6evmlnfpHt5.gXe9qPLTlhZOJuXjp7r0GTXr2rFyaB_Fqv.Vx7IgATJapEQwGplqeWCYP5M1Qn8v_nQfnAmPCrkTwh.clNFPPPKQ4VPNpOZDFKIwaK_MWlrddjQADF4hqzMLuE4oON1.uiXZRHAY6SgNdy5fiWLmMyt.UF8Zk.QZBP2DwuNoeFC0s1z6JpfzEiHeUvDlRkyemQ5k3iQJUU_q.51uVRZ22TKbOkW9dw1Y6DN.tevVpxmY1MDsunrT9p7HZ7jsB5k97gdyd.W_yZdyJy5Nt0b2IwwqPVz1Cb4iLYLWkmKZCokkTkeVkSTwMipPV46m0O0KXqOGhEI1MVtVJ5yL2n9XTT4EY8SOrFk9pXLnfgCzQs6TjroHc_XcZ3T7YMOrN0Nf9510uUDeFfJ7TWLlgyrYGJxGyOv6cjjViQwW6kwbhOYegKsaP6i2YMeXTi46PjlrWDvxOzD_9tLsz2J1iAVfT8byh3kNRiw3Z830zC.aPPiU._4ssBq.d9vqJE1FGV9wC_cxo0vQykBAWLX9hR6DRiJusgQ4Wq8QIRt6JTCdJzMWqrq5blWrhFDph7fi6I1L4Ky.Gzvi7DIUv8BCdKbeN_mA_d4hkAsnsskKGU2IH3TXxiChn75aFu2FWe4FGxcmpqGGUl4SSyz1v_8__P7OKpTdG4AbG4rFG5dxW7jki9Lwkg3Lm18Ig4.PDjO0uQqnzNygysunF0kr76.KFZNVIr4joqBubD2uJF_o3Z_rV41Z0lDnkSQnwYIhDBUVOUnHsdXuFhng",mdrd: "19L6CCA8_v6RwCNkYKtHlGKFGmdMR.BJmI6WRWm1g_E-1743945748-1.2.1.1-gXa1rBAU6oacpGvq6KJOgZcAJ6Vb.Io_PyTQEI5aXqvWNbGOP.LfC2JGgtw769uRp5GMUmAyHHsU6Ghcd6AQeuawodpNNA9IktoVzk7KJUGAvSXZ8DFWQwqKdApNjStmjwRgm4zgsl2yUUTuhF0ySqjPLKFa0.BIWvdBH447c3qhWcSFhKEMnTaZYTEeDZL0RKY5.8r157R.AnvMvzZa270uTuDqF8thQJ7SoyXb2ef1YP24rkamjjbNQ6cOMjdbzmI2BQJFacYB07FMGWuLlFjHRyE21atvuash0mf_LQ3qvcrnegCLEVm9bnovM5ejVSoeswYqheSUSw831k32qMGkfKK5rU2ety4RQ7Ijuo4AWIQVwLw85ep6MIRCEf1zYRyDOEObwB803Mg.tbv7wV7tnO8Ysv6wTtYJw.GWgdun8dWosdXxMgJvVYwgkuVlQt4CpD1wX8b492DEJawHy.m.pGJgD_VUDMmTKti41qDgLHYEt6ZAGv9n7_ZNSKVMJPT.qA73E9Aa6_vKCXhQn9.Mkk0AFmEqEk2XBlJlPN3CHZWQTZ6LS9_WpUeJctcXxc4b5IEskXQHSwnouTJoVdl3vQRqOkcDkHrpzzoUfdTmRnZbDcXH3tdiKQ8E5WF6WaeTUJ8XhBybQCC9RhjIbYJxE0u5.VHGYx3ASDM7fF1TQ6u6.2NrvkMdG4olZ.4bKLtfPqUGH7xRjToRbN.fTN2besmWnyCTxm_l7t3AKPzAFYuUJBovp0MOw_ATu4HnMIDzupVciNSSebO5ZpHx74jDZaqFRNVaNcEffTPFxn45Zl9wKi3tTRGm.hV2NbGL4KwIyujNa4ZCEuLT2EQCDvj40Zpg05X0qfe6BgcuaN8eOuOiH0yR2KYZbxRjcTmMHo9ems5tUYRTC_VF0ggqTfFerUJoLePh9QgAgGv7UivLeGufVMOrxdkFfouQMHYhWxSqFYtd7HSJoToclwQTOciBh0lC5x0ISfQXkTwacFwIsxeZZRCgpaSqQRwPrhtyR4rnSo0dYSgjsH2L8kvujlZGcFhFDYkGaph.VK07br474toKnCTp5xCXI7fDj2dV2AHSMJkIouw_nxOp0UlHdVXQvlq4lrxQr__0MzfqMhUx7m17AJn6leXog4MOBidiN5hdj2oIUFKiWOjTbunvWQ6fqGOhY2D93MhHTJe5mx0ok.F5PUTpiYS.1AEzz1MUyO1glzWhlv0F2wBQLKesgoR77yVLKAkbMBEXOuquyQlgYakJiwy0wyOPIYTjCx02m_E2MVs8sPJVl.zadfCjMb_r9Z9yGFso6yrR6uNMrULYsyK3hwpD7oN.roZvpPhcsM6mgIheWSx3oan99SRqD_iavdHGpGxkMu3Oh0unqipUUIxFwvi2s5WCblS9q3jbT5on43aON9sNHbfIA1EclqhHD1NM8q9WXoUHdRLjLUUmIc1WHEc3vvWFcP6OX2MnG5mVwJ2l1_mRnUXotterbRJYlz4QXwQIYivmlvJMhYNCDYFCx19BAcT.B2U81u2SKmk5TX3qIlEdPuPawp0GVgW1XRTM6L2U33ECbg5tla8zTH0EJTe.wsNSfKFMA15vgB9zqM99jfkZ_20AfGe3TiVwbhc.saFoQ64lATdZtAXiXHGCMfpzH2Bhh6BkiIvDzOPJ2xE1AoNAXrLNGQ22Tk4dp4mNot78DJGuhqp51I8l_nT.7v6ge3nmnseeOM02ZJ8yXbPVjBj3zwfCapCxZpADSzxX31s_Sv_iW5WAJ95GgXxe1ozcivA2NqoqZUS9yUBFsiuEV2zDMdy531N0P34npThgSDLnaIhHAzBqvFB_CLCilbmdnBwE4iiKsoOboAKaMOECayX003fQA0NbTW8F1mAlsYBS8flbvqFZD4oJhuUSwrDT7k3_i0jfEN5WU3z_HdzDTDWFBT_9yxPFu5vs8a2ETXeBCvrVhJjsxhnjXMXobPy44UO5_KheZlA7NmWWANMUbVHm1YtlucRkSTrx6yGc0OXE3eYM7H6ZtqXTqFEtWGFlYA2n26z_Qm279K4OKx1u2d.hkcm3SCeaqg"};var cpo = document.createElement('script');cpo.src = '/cdn-cgi/challenge-platform/h/g/orchestrate/chl_page/v1?ray=92c1981ecffffdac';window._cf_chl_opt.cOgUHash = location.hash === '' && location.href.indexOf('#') !== -1 ? '#' : location.hash;window._cf_chl_opt.cOgUQuery = location.search === '' && location.href.slice(0, location.href.length - window._cf_chl_opt.cOgUHash.length).indexOf('?') !== -1 ? '?' : location.search;if (window.history && window.history.replaceState) {var ogU = location.pathname + window._cf_chl_opt.cOgUQuery + window._cf_chl_opt.cOgUHash;history.replaceState(null, null, "\/event?__cf_chl_rt_tk=xP5fqEJ0fMyNBi6a7nyzWzvTMeficwO85BG8H3P3Vv8-1743945748-1.0.1.1-GEtgHjy73oojZ_xon8q9OjJWEJ5g76feCClmXu2kpGk" + window._cf_chl_opt.cOgUHash);cpo.onload = function() {history.replaceState(null, null, ogU);}}document.getElementsByTagName('head')[0].appendChild(cpo);}());</script></body></html>