CINXE.COM

Commodities

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data-cmp-data-layer="{&#34;lang-selector-4994785ed6&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Armenia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/am/en/home.html&#34;}}">Armenia (EN)</a> </li> <li> <a href="https://kpmg.com/au/en/home.html" title="Australia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-d052afa583&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Australia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/au/en/home.html&#34;}}">Australia (EN)</a> </li> <li> <a href="https://kpmg.com/at/de/home.html" title="Austria (DE)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-e70cd7458b&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Austria&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/at/de/home.html&#34;}}">Austria (DE)</a> </li> <li> <a href="https://kpmg.com/at/en/home.html" title="Austria (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-49be364d26&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Austria&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/at/en/home.html&#34;}}">Austria (EN)</a> </li> <li> <a href="https://kpmg.com/az/en/home.html" title="Azerbaijan (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-ece2b0da40&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Azerbaijan&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/az/en/home.html&#34;}}">Azerbaijan (EN)</a> </li> <li> <a href="https://kpmg.com/bs/en/home.html" title="Bahamas (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-b3892eb261&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Bahamas&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/bs/en/home.html&#34;}}">Bahamas (EN)</a> </li> <li> <a href="https://kpmg.com/bh/en/home.html" title="Bahrain (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-ea9f8a3a0e&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Bahrain&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/bh/en/home.html&#34;}}">Bahrain (EN)</a> </li> <li> <a href="https://kpmg.com/bd/en/home.html" title="Bangladesh (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-a0be267ee6&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Bangladesh&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/bd/en/home.html&#34;}}">Bangladesh (EN)</a> </li> <li> <a href="https://kpmg.com/bb/en/home.html" title="Barbados (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-5bd8bb0e0f&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Barbados&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/bb/en/home.html&#34;}}">Barbados (EN)</a> </li> <li> <a href="https://kpmg.com/be/en/home.html" title="Belgium (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-0f11e25dcb&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Belgium&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/be/en/home.html&#34;}}">Belgium (EN)</a> </li> <li> <a href="https://kpmg.com/be/nl/home.html" title="Belgium (NL)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-4b4962e0dd&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Belgium&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/be/nl/home.html&#34;}}">Belgium (NL)</a> </li> <li> <a href="https://kpmg.com/bm/en/home.html" title="Bermuda (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-e44ccdc98a&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Bermuda&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/bm/en/home.html&#34;}}">Bermuda (EN)</a> </li> <li> <a href="https://kpmg.com/ba/en/home.html" title="Bosnia and Herzegovina (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-801cca1b59&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Bosnia and Herzegovina&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ba/en/home.html&#34;}}">Bosnia and Herzegovina (EN)</a> </li> <li> <a href="https://kpmg.com/br/pt/home.html" title="Brasil (PT)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-54bf41cee9&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Brasil&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/br/pt/home.html&#34;}}">Brasil (PT)</a> </li> <li> <a href="https://kpmg.com/br/en/home.html" title="Brazil (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-fa7bb6cfc3&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Brazil&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/br/en/home.html&#34;}}">Brazil (EN)</a> </li> <li> <a href="https://kpmg.com/vg/en/home.html" title="British Virgin Islands (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-429183666f&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;British Virgin Islands&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/vg/en/home.html&#34;}}">British Virgin Islands (EN)</a> </li> <li> <a href="https://kpmg.com/bg/en/home.html" title="Bulgaria (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-93e8636d99&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Bulgaria&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/bg/en/home.html&#34;}}">Bulgaria (EN)</a> </li> <li> <a href="https://kpmg.com/kh/en/home.html" title="Cambodia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-2c5b832d22&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Cambodia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/kh/en/home.html&#34;}}">Cambodia (EN)</a> </li> <li> <a href="https://kpmg.com/cm/fr/home.html" title="Cameroon (FR)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-ae52315cac&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Cameroon&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/cm/fr/home.html&#34;}}">Cameroon (FR)</a> </li> <li> <a href="https://kpmg.com/ca/en/home.html" title="Canada (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-0a3318c071&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Canada&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ca/en/home.html&#34;}}">Canada (EN)</a> </li> <li> <a href="https://kpmg.com/ca/fr/home.html" title="Canada (FR)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-60d49f3cb9&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Canada&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ca/fr/home.html&#34;}}">Canada (FR)</a> </li> <li> <a href="https://kpmg.com/ky/en/home.html" title="Cayman Islands (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-86644afe0f&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Cayman Islands&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ky/en/home.html&#34;}}">Cayman Islands (EN)</a> </li> <li> <a href="https://kpmg.com/qm/en/home.html" title="Channel Islands (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-49de7d6eb1&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Channel Islands&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/qm/en/home.html&#34;}}">Channel Islands (EN)</a> </li> <li> <a href="https://kpmg.com/cl/es/home.html" title="Chile (ES)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-fdc77c6056&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Chile&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/cl/es/home.html&#34;}}">Chile (ES)</a> </li> <li> <a href="https://kpmg.com/cn/en/home.html" title="China (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-b6c2bf568e&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;China&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/cn/en/home.html&#34;}}">China (EN)</a> </li> <li> <a href="https://kpmg.com/cn/zh/home.html" title="China (ZH)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-1c6b63a010&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;China&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/cn/zh/home.html&#34;}}">China (ZH)</a> </li> <li> <a href="https://kpmg.com/co/es/home.html" title="Colombia (ES)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-16141fbc6b&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Colombia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/co/es/home.html&#34;}}">Colombia (ES)</a> </li> <li> <a href="https://kpmg.com/cr/es/home.html" title="Costa Rica (ES)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-d6d3184607&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Costa Rica&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/cr/es/home.html&#34;}}">Costa Rica (ES)</a> </li> <li> <a href="https://kpmg.com/hr/en/home.html" title="Croatia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-be0a8ce600&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Croatia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/hr/en/home.html&#34;}}">Croatia (EN)</a> </li> <li> <a href="https://kpmg.com/cy/en/home.html" title="Cyprus (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-7c2c4d4695&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Cyprus&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/cy/en/home.html&#34;}}">Cyprus (EN)</a> </li> <li> <a href="https://kpmg.com/cz/cs/home.html" title="Czech Republic (CS)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-375b578a05&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Czech Republic&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/cz/cs/home.html&#34;}}">Czech Republic (CS)</a> </li> <li> <a href="https://kpmg.com/cz/en/home.html" title="Czech Republic (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-2be927d905&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Czech Republic&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/cz/en/home.html&#34;}}">Czech Republic (EN)</a> </li> <li> <a href="https://kpmg.com/cd/fr/home.html" title="DR Congo (FR)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-1ee70f80b9&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;DR Congo&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/cd/fr/home.html&#34;}}">DR Congo (FR)</a> </li> <li> <a href="https://kpmg.com/dk/da/home.html" title="Denmark (DA)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-e314b00b74&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Denmark&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/dk/da/home.html&#34;}}">Denmark (DA)</a> </li> <li> <a href="https://kpmg.com/dk/en/home.html" title="Denmark (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-528c837a1e&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Denmark&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/dk/en/home.html&#34;}}">Denmark (EN)</a> </li> <li> <a href="https://kpmg.com/eg/en/home.html" title="Egypt (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-3fd9d9f82c&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Egypt&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/eg/en/home.html&#34;}}">Egypt (EN)</a> </li> <li> <a href="https://kpmg.com/ee/en/home.html" title="Estonia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-db6be44432&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Estonia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ee/en/home.html&#34;}}">Estonia (EN)</a> </li> <li> <a href="https://kpmg.com/ee/et/home.html" title="Estonia (ET)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-7e43a955ed&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Estonia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ee/et/home.html&#34;}}">Estonia (ET)</a> </li> <li> <a href="https://kpmg.com/fi/fi/home.html" title="Finland (FI)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-827bc6df76&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Finland&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/fi/fi/home.html&#34;}}">Finland (FI)</a> </li> <li> <a href="https://kpmg.com/fr/fr/home.html" title="France (FR)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-96beca81e2&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;France&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/fr/fr/home.html&#34;}}">France (FR)</a> </li> <li> <a href="https://kpmg.com/ge/en/home.html" title="Georgia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-da6175ffc5&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Georgia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ge/en/home.html&#34;}}">Georgia (EN)</a> </li> <li> <a href="https://kpmg.com/de/de/home.html" title="Germany (DE)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-5e448848ac&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Germany&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/de/de/home.html&#34;}}">Germany (DE)</a> </li> <li> <a href="https://kpmg.com/de/en/home.html" title="Germany (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-c8497fd692&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Germany&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/de/en/home.html&#34;}}">Germany (EN)</a> </li> <li> <a href="https://kpmg.com/gh/en/home.html" title="Ghana (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-cbb2d97c8c&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Ghana&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/gh/en/home.html&#34;}}">Ghana (EN)</a> </li> <li> <a href="https://kpmg.com/gi/en/home.html" title="Gibraltar (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-a99d684ce6&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Gibraltar&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/gi/en/home.html&#34;}}">Gibraltar (EN)</a> </li> <li> <a href="https://kpmg.com/gr/el/home.html" title="Greece (EL)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-dea3a4e415&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Greece&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/gr/el/home.html&#34;}}">Greece (EL)</a> </li> <li> <a href="https://kpmg.com/gr/en/home.html" title="Greece (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-b82a534239&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Greece&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/gr/en/home.html&#34;}}">Greece (EN)</a> </li> <li> <a href="https://kpmg.com/cn/en/home.html" title="Hong Kong SAR (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-b6c2bf568e&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Hong Kong SAR&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/cn/en/home.html&#34;}}">Hong Kong SAR (EN)</a> </li> <li> <a href="https://kpmg.com/hu/en/home.html" title="Hungary (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-046056ea7d&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Hungary&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/hu/en/home.html&#34;}}">Hungary (EN)</a> </li> <li> <a href="https://kpmg.com/hu/hu/home.html" title="Hungary (HU)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-e6bd2023c7&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Hungary&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/hu/hu/home.html&#34;}}">Hungary (HU)</a> </li> <li> <a href="https://kpmg.com/is/is/home.html" title="Iceland (IS)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-5b56fbf7c7&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Iceland&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/is/is/home.html&#34;}}">Iceland (IS)</a> </li> <li> <a href="https://kpmg.com/in/en/home.html" title="India (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-d0e5902732&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;India&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/in/en/home.html&#34;}}">India (EN)</a> </li> <li> <a href="https://kpmg.com/id/en/home.html" title="Indonesia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-7e65bd4bcd&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Indonesia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/id/en/home.html&#34;}}">Indonesia (EN)</a> </li> <li> <a href="https://kpmg.com/ie/en/home.html" title="Ireland (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-5393937c10&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Ireland&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ie/en/home.html&#34;}}">Ireland (EN)</a> </li> <li> <a href="https://kpmg.com/im/en/home.html" title="Isle of Man (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-ead38c8ae9&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Isle of Man&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/im/en/home.html&#34;}}">Isle of Man (EN)</a> </li> <li> <a href="https://kpmg.com/il/en/home.html" title="Israel (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-36c4da0567&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Israel&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/il/en/home.html&#34;}}">Israel (EN)</a> </li> <li> <a href="https://kpmg.com/it/it/home.html" title="Italy (IT)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-2a07808fe8&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Italy&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/it/it/home.html&#34;}}">Italy (IT)</a> </li> <li> <a href="https://kpmg.com/ci/fr/home.html" title="Ivory Coast (FR)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-cdbec22568&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Ivory Coast&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ci/fr/home.html&#34;}}">Ivory Coast (FR)</a> </li> <li> <a href="https://kpmg.com/jm/en/home.html" title="Jamaica (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-398f557233&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Jamaica&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/jm/en/home.html&#34;}}">Jamaica (EN)</a> </li> <li> <a href="https://kpmg.com/jp/en/home.html" title="Japan (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-3c3fd038e8&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Japan&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/jp/en/home.html&#34;}}">Japan (EN)</a> </li> <li> <a href="https://kpmg.com/jp/ja/home.html" title="Japan (JA)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-791bb03470&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Japan&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/jp/ja/home.html&#34;}}">Japan (JA)</a> </li> <li> <a href="https://kpmg.com/jo/en/home.html" title="Jordan (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-cb525ecea9&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Jordan&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/jo/en/home.html&#34;}}">Jordan (EN)</a> </li> <li> <a href="https://kpmg.com/kz/en/home.html" title="Kazakhstan (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-07e7496513&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Kazakhstan&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/kz/en/home.html&#34;}}">Kazakhstan (EN)</a> </li> <li> <a href="https://kpmg.com/kz/kk/home.html" title="Kazakhstan (KK)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-02cb5d088a&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Kazakhstan&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/kz/kk/home.html&#34;}}">Kazakhstan (KK)</a> </li> <li> <a href="https://kpmg.com/kz/ru/home.html" title="Kazakhstan (RU)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-bd9eccb09b&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Kazakhstan&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/kz/ru/home.html&#34;}}">Kazakhstan (RU)</a> </li> <li> <a href="https://kpmg.com/ke/en/home.html" title="Kenya (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-b33b460aba&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Kenya&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ke/en/home.html&#34;}}">Kenya (EN)</a> </li> <li> <a href="https://kpmg.com/kr/en/home.html" title="Korea (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-bb1f46221a&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Korea&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/kr/en/home.html&#34;}}">Korea (EN)</a> </li> <li> <a href="https://kpmg.com/kr/ko/home.html" title="Korea (KO)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-7db4e9a0c0&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Korea&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/kr/ko/home.html&#34;}}">Korea (KO)</a> </li> <li> <a href="https://kpmg.com/la/en/home.html" title="Laos (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-a5bc236a06&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Laos&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/la/en/home.html&#34;}}">Laos (EN)</a> </li> <li> <a href="https://kpmg.com/lv/en/home.html" title="Latvia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-2b20fa3997&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Latvia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/lv/en/home.html&#34;}}">Latvia (EN)</a> </li> <li> <a href="https://kpmg.com/lv/lv/home.html" title="Latvia (LV)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-6402c6160e&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Latvia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/lv/lv/home.html&#34;}}">Latvia (LV)</a> </li> <li> <a href="https://kpmg.com/lb/en/home.html" title="Lebanon (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-d4873251e8&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Lebanon&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/lb/en/home.html&#34;}}">Lebanon (EN)</a> </li> <li> <a href="https://kpmg.com/lt/en/home.html" title="Lithuania (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-eebe03f82d&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Lithuania&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/lt/en/home.html&#34;}}">Lithuania (EN)</a> </li> <li> <a href="https://kpmg.com/lt/lt/home.html" title="Lithuania (LT)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-5efe272ad9&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Lithuania&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/lt/lt/home.html&#34;}}">Lithuania (LT)</a> </li> <li> <a href="https://kpmg.com/lu/en/home.html" title="Luxembourg (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-bf34c1ed72&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Luxembourg&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/lu/en/home.html&#34;}}">Luxembourg (EN)</a> </li> <li> <a href="https://kpmg.com/cn/en/home.html" title="Macau SAR (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-b6c2bf568e&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Macau SAR&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/cn/en/home.html&#34;}}">Macau SAR (EN)</a> </li> <li> <a href="https://kpmg.com/my/en/home.html" title="Malaysia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-7cb9f5262f&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Malaysia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/my/en/home.html&#34;}}">Malaysia (EN)</a> </li> <li> <a href="https://kpmg.com/mt/en/home.html" title="Malta (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-a64c07b237&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Malta&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/mt/en/home.html&#34;}}">Malta (EN)</a> </li> <li> <a href="https://kpmg.com/mu/en/home.html" title="Mauritius (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-076d0e8521&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Mauritius&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/mu/en/home.html&#34;}}">Mauritius (EN)</a> </li> <li> <a href="https://kpmg.com/mx/es/home.html" title="Mexico (ES)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-ffedb524fb&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Mexico&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/mx/es/home.html&#34;}}">Mexico (ES)</a> </li> <li> <a href="https://kpmg.com/md/en/home.html" title="Moldova (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-b1a12fa6cc&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Moldova&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/md/en/home.html&#34;}}">Moldova (EN)</a> </li> <li> <a href="https://kpmg.com/mc/en/home.html" title="Monaco (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-a86590207d&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Monaco&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/mc/en/home.html&#34;}}">Monaco (EN)</a> </li> <li> <a href="https://kpmg.com/mc/fr/home.html" title="Monaco (FR)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-d82c131616&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Monaco&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/mc/fr/home.html&#34;}}">Monaco (FR)</a> </li> <li> <a href="https://kpmg.com/mn/en/home.html" title="Mongolia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-08d56c84fe&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Mongolia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/mn/en/home.html&#34;}}">Mongolia (EN)</a> </li> <li> <a href="https://kpmg.com/me/en/home.html" title="Montenegro (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-78ac563fd7&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Montenegro&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/me/en/home.html&#34;}}">Montenegro (EN)</a> </li> <li> <a href="https://kpmg.com/mz/en/home.html" title="Mozambique (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-7ee04d3444&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Mozambique&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/mz/en/home.html&#34;}}">Mozambique (EN)</a> </li> <li> <a href="https://kpmg.com/mm/en/home.html" title="Myanmar (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-770fcdc134&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Myanmar&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/mm/en/home.html&#34;}}">Myanmar (EN)</a> </li> <li> <a href="https://kpmg.com/na/en/home.html" title="Namibia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-d0c50aa1e0&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Namibia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/na/en/home.html&#34;}}">Namibia (EN)</a> </li> <li> <a href="https://kpmg.com/nl/en/home.html" title="Netherlands (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-3f2f5799e1&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Netherlands&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/nl/en/home.html&#34;}}">Netherlands (EN)</a> </li> <li> <a href="https://kpmg.com/nl/nl/home.html" title="Netherlands (NL)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-6a7a8e83fb&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Netherlands&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/nl/nl/home.html&#34;}}">Netherlands (NL)</a> </li> <li> <a href="https://kpmg.com/nz/en/home.html" title="New Zealand (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-026b501122&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;New Zealand&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/nz/en/home.html&#34;}}">New Zealand (EN)</a> </li> <li> <a href="https://kpmg.com/ng/en/home.html" title="Nigeria (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-b61b59a822&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Nigeria&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ng/en/home.html&#34;}}">Nigeria (EN)</a> </li> <li> <a href="https://kpmg.com/mk/en/home.html" title="North Macedonia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-89c8f7efb8&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;North Macedonia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/mk/en/home.html&#34;}}">North Macedonia (EN)</a> </li> <li> <a href="https://kpmg.com/no/nb/home.html" title="Norway (NB)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-d6bad2fe73&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Norway&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/no/nb/home.html&#34;}}">Norway (NB)</a> </li> <li> <a href="https://kpmg.com/om/en/home.html" title="Oman (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-fb81341d54&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Oman&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/om/en/home.html&#34;}}">Oman (EN)</a> </li> <li> <a href="https://kpmg.com/pk/en/home.html" title="Pakistan (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-1e2166a8f2&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Pakistan&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/pk/en/home.html&#34;}}">Pakistan (EN)</a> </li> <li> <a href="https://kpmg.com/pa/es/home.html" title="Panama (ES)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-b63a92e155&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Panama&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/pa/es/home.html&#34;}}">Panama (ES)</a> </li> <li> <a href="https://kpmg.com/pe/es/home.html" title="Peru (ES)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-4d0a9c3bcf&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Peru&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/pe/es/home.html&#34;}}">Peru (ES)</a> </li> <li> <a href="https://kpmg.com/ph/en/home.html" title="Philippines (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-016329603e&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Philippines&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ph/en/home.html&#34;}}">Philippines (EN)</a> </li> <li> <a href="https://kpmg.com/pl/en/home.html" title="Poland (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-27f7141f3a&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Poland&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/pl/en/home.html&#34;}}">Poland (EN)</a> </li> <li> <a href="https://kpmg.com/pl/pl/home.html" title="Poland (PL)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-d0351c2919&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Poland&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/pl/pl/home.html&#34;}}">Poland (PL)</a> </li> <li> <a href="https://kpmg.com/pt/en/home.html" title="Portugal (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-67255d34c3&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Portugal&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/pt/en/home.html&#34;}}">Portugal (EN)</a> </li> <li> <a href="https://kpmg.com/pt/pt/home.html" title="Portugal (PT)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-c7a5e74f31&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Portugal&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/pt/pt/home.html&#34;}}">Portugal (PT)</a> </li> <li> <a href="https://kpmg.com/qa/en/home.html" title="Qatar (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-451cc2640f&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Qatar&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/qa/en/home.html&#34;}}">Qatar (EN)</a> </li> <li> <a href="https://kpmg.com/ro/en/home.html" title="Romania (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-5810203512&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Romania&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ro/en/home.html&#34;}}">Romania (EN)</a> </li> <li> <a href="https://kpmg.com/ro/ro/home.html" title="Romania (RO)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-3f74184ad4&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Romania&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ro/ro/home.html&#34;}}">Romania (RO)</a> </li> <li> <a href="https://kpmg.com/sa/en/home.html" title="Saudi Arabia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-61cad2d7c7&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Saudi Arabia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/sa/en/home.html&#34;}}">Saudi Arabia (EN)</a> </li> <li> <a href="https://kpmg.com/rs/en/home.html" title="Serbia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-b7fb3b980b&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Serbia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/rs/en/home.html&#34;}}">Serbia (EN)</a> </li> <li> <a href="https://kpmg.com/sg/en/home.html" title="Singapore (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-1a6f195c49&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Singapore&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/sg/en/home.html&#34;}}">Singapore (EN)</a> </li> <li> <a href="https://kpmg.com/sk/en/home.html" title="Slovakia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-76a2f0ccce&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Slovakia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/sk/en/home.html&#34;}}">Slovakia (EN)</a> </li> <li> <a href="https://kpmg.com/sk/sk/home.html" title="Slovakia (SK)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-33afacfd28&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Slovakia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/sk/sk/home.html&#34;}}">Slovakia (SK)</a> </li> <li> <a href="https://kpmg.com/si/en/home.html" title="Slovenia (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-3593217e0e&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Slovenia&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/si/en/home.html&#34;}}">Slovenia (EN)</a> </li> <li> <a href="https://kpmg.com/za/en/home.html" title="South Africa (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-68e452fc99&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;South Africa&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/za/en/home.html&#34;}}">South Africa (EN)</a> </li> <li> <a href="https://kpmg.com/es/es/home.html" title="Spain (ES)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-2a5dd0fef0&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Spain&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/es/es/home.html&#34;}}">Spain (ES)</a> </li> <li> <a href="https://kpmg.com/lk/en/home.html" title="Sri Lanka (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-f77167980f&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Sri Lanka&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/lk/en/home.html&#34;}}">Sri Lanka (EN)</a> </li> <li> <a href="https://kpmg.com/se/sv/home.html" title="Sweden (SV)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-af5aafdebb&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Sweden&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/se/sv/home.html&#34;}}">Sweden (SV)</a> </li> <li> <a href="/ch/fr.html" title="Switzerland (FR)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-c15a686567&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Switzerland&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/fr.html&#34;}}">Switzerland (FR)</a> </li> <li> <a href="https://kpmg.com/tw/en/home.html" title="Taiwan (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-d9cb18e6d3&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Taiwan&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/tw/en/home.html&#34;}}">Taiwan (EN)</a> </li> <li> <a href="https://kpmg.com/tw/zh/home.html" title="Taiwan (ZH)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-42666b5a96&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Taiwan&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/tw/zh/home.html&#34;}}">Taiwan (ZH)</a> </li> <li> <a href="https://kpmg.com/th/en/home.html" title="Thailand (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-a26ebb9187&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Thailand&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/th/en/home.html&#34;}}">Thailand (EN)</a> </li> <li> <a href="https://kpmg.com/tg/fr/home.html" title="Togo (FR)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-63af536ba7&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Togo&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/tg/fr/home.html&#34;}}">Togo (FR)</a> </li> <li> <a href="https://kpmg.com/tt/en/home.html" title="Trinidad and Tobago (EN)" data-cmp-clickable="true" data-cmp-data-layer="{&#34;lang-selector-e6db8d0bd5&#34;:{&#34;parentId&#34;:&#34;lang-selector&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/lang-selector&#34;,&#34;dc:title&#34;:&#34;Trinidad and Tobago&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/tt/en/home.html&#34;}}">Trinidad and Tobago (EN)</a> </li> <li> <a href="https://kpmg.com/tn/en/home.html" title="Tunisia (EN)" data-cmp-clickable="true" 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href="/ch/en/insights/taxes.html"> <div class="cmp-menu-link__inner--label">Taxes</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-e1a0024d69&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Technology&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/insights/technology.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/insights/technology.html"> <div class="cmp-menu-link__inner--label">Technology</div> </a> </div> </li> </ul> </nav> </section> </div> </nav> </li> <li class="cmp-main-nav__main-menu--list-item" data-cmp-main-nav-list-item> <div class="cmp-menu-link cmp-menu-link--level-one "> <button class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-4060b34f6b&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Industries&#34;,&#34;xdm:linkURL&#34;:&#34;/ch.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="levelOne" aria-expanded="false" aria-haspopup="true"> <div class="cmp-menu-link__inner--label"> Industries </div> <span aria-hidden="true" class="cmp-menu-link__inner--icon"></span> </button> </div> <nav class="cmp-sub-menu" data-cmp-sub-menu> <div class="cmp-sub-menu__container"> <button class="cmp-sub-menu__back-button" data-cmp-sub-menu-back> <span aria-hidden="true" class="cmp-sub-menu__back-button-icon"></span> <div class="cmp-sub-menu__back-button-label">Back</div> </button> <section class="cmp-sub-menu__section cmp-sub-menu__section--level-two"> <nav class="cmp-sub-menu__section-nav"> <ul> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-49d70b2374&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;All Industries&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/industries.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/industries.html"> <div class="cmp-menu-link__inner--label">All Industries</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-48c6c9f77d&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Asset Management&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/industries/asset-management.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/industries/asset-management.html"> <div class="cmp-menu-link__inner--label">Asset Management</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-a52d77b396&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Automotive&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/industries/automotive.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/industries/automotive.html"> <div class="cmp-menu-link__inner--label">Automotive</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-87a630c46c&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Banking&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/industries/banking.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/industries/banking.html"> <div class="cmp-menu-link__inner--label">Banking</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-f6963a0ce8&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Commodities&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/industries/commodities.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/industries/commodities.html"> <div class="cmp-menu-link__inner--label">Commodities</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-0b405b479b&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Consumer &amp; Retail&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/industries/consumer-retail.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/industries/consumer-retail.html"> <div class="cmp-menu-link__inner--label">Consumer &amp; Retail</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-9970d11d41&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Healthcare&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/industries/healthcare.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/industries/healthcare.html"> <div class="cmp-menu-link__inner--label">Healthcare</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-0f011e230e&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Insurance&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/industries/insurance.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/industries/insurance.html"> <div class="cmp-menu-link__inner--label">Insurance</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-b1906ef1b7&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Life sciences&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/industries/life-sciences.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/industries/life-sciences.html"> <div class="cmp-menu-link__inner--label">Life sciences</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-3c9a4200df&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Non-for-Profit&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/industries/non-for-profit.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/industries/non-for-profit.html"> <div class="cmp-menu-link__inner--label">Non-for-Profit</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-93122825eb&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Public sector &amp; Government&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/industries/public-sector-government.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/industries/public-sector-government.html"> <div class="cmp-menu-link__inner--label">Public sector &amp; Government</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-8a9e8afc91&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Real estate&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/industries/real-estate.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/industries/real-estate.html"> <div class="cmp-menu-link__inner--label">Real estate</div> </a> </div> </li> </ul> </nav> </section> </div> </nav> </li> <li class="cmp-main-nav__main-menu--list-item" data-cmp-main-nav-list-item> <div class="cmp-menu-link cmp-menu-link--level-one "> <button class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-d20ae7e15b&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Services&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/services.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="levelOne" aria-expanded="false" aria-haspopup="true"> <div class="cmp-menu-link__inner--label"> Services </div> <span aria-hidden="true" class="cmp-menu-link__inner--icon"></span> </button> </div> <nav class="cmp-sub-menu" data-cmp-sub-menu> <div class="cmp-sub-menu__container"> <button class="cmp-sub-menu__back-button" data-cmp-sub-menu-back> <span aria-hidden="true" class="cmp-sub-menu__back-button-icon"></span> <div class="cmp-sub-menu__back-button-label">Back</div> </button> <section class="cmp-sub-menu__section cmp-sub-menu__section--level-two"> <nav class="cmp-sub-menu__section-nav"> <ul> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-aaa603ed67&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;All Services&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/services.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/services.html"> <div class="cmp-menu-link__inner--label">All Services</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-72e660568c&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Analytics &amp; Data Management&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/services/analytics-data-management.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/services/analytics-data-management.html"> <div class="cmp-menu-link__inner--label">Analytics &amp; Data Management</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-53547df1c9&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Audit&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/services/audit.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/services/audit.html"> <div class="cmp-menu-link__inner--label">Audit</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-f6203afdff&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Cyber &amp; Digital Risk Consulting&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/services/cyber-security-risk-consulting.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/services/cyber-security-risk-consulting.html"> <div class="cmp-menu-link__inner--label">Cyber &amp; Digital Risk Consulting</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-f8bb405a73&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Deal advisory&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/services/deal-advisory.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/services/deal-advisory.html"> <div class="cmp-menu-link__inner--label">Deal advisory</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-e5e5e7f636&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Financial services&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/services/financial-services.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/services/financial-services.html"> <div class="cmp-menu-link__inner--label">Financial services</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-ffd7500817&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Forensic consulting&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/services/forensic-consulting.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/services/forensic-consulting.html"> <div class="cmp-menu-link__inner--label">Forensic consulting</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-98cdb8117f&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;KPMG Law&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/services/law.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/services/law.html"> <div class="cmp-menu-link__inner--label">KPMG Law</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-db92a1b3c4&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Management 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cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-a71bb6fec7&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Tax consulting&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/services/tax.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/services/tax.html"> <div class="cmp-menu-link__inner--label">Tax consulting</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-1d78f73670&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Technology consulting&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/services/technology-consulting.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/services/technology-consulting.html"> <div class="cmp-menu-link__inner--label">Technology consulting</div> </a> </div> </li> </ul> </nav> </section> </div> </nav> </li> <li class="cmp-main-nav__main-menu--list-item" data-cmp-main-nav-list-item> <div class="cmp-menu-link cmp-menu-link--level-one "> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-d79d25c1a4&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Technology&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/technology.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="levelOne" href="/ch/en/technology.html"> <div class="cmp-menu-link__inner--label">Technology</div> </a> </div> </li> <li class="cmp-main-nav__main-menu--list-item" data-cmp-main-nav-list-item> <div class="cmp-menu-link cmp-menu-link--level-one "> <button class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-9af46e553a&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Careers&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/media.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="levelOne" aria-expanded="false" aria-haspopup="true"> <div class="cmp-menu-link__inner--label">Careers</div> <span aria-hidden="true" class="cmp-menu-link__inner--icon"></span> </button> </div> <nav class="cmp-sub-menu" data-cmp-sub-menu> <div class="cmp-sub-menu__container"> <button class="cmp-sub-menu__back-button" data-cmp-sub-menu-back> <span aria-hidden="true" class="cmp-sub-menu__back-button-icon"></span> <div class="cmp-sub-menu__back-button-label">Back</div> </button> <section class="cmp-sub-menu__section cmp-sub-menu__section--level-two"> <nav class="cmp-sub-menu__section-nav"> <ul> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-8d30008863&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Careers&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/careers.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/careers.html"> <div class="cmp-menu-link__inner--label">Careers</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-914e84360d&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Open positions&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/careers/jobs.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/careers/jobs.html"> <div class="cmp-menu-link__inner--label">Open positions</div> </a> 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data-cmp-data-layer="{&#34;main-nav-link-8ab6ffe5c4&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Apprentices&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/careers/apprentices.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/careers/apprentices.html"> <div class="cmp-menu-link__inner--label">Apprentices</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-40a24f07fa&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Students &amp; Graduates&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/careers/students-graduates.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/careers/students-graduates.html"> <div class="cmp-menu-link__inner--label">Students &amp; Graduates</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-5bf66bc72d&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Professionals&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/careers/professionals.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/careers/professionals.html"> <div class="cmp-menu-link__inner--label">Professionals</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-0f5cf748c4&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Freelancer&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/careers/freelancer.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/careers/freelancer.html"> <div class="cmp-menu-link__inner--label">Freelancer</div> </a> </div> </li> </ul> </nav> </section> </div> </nav> </li> <li class="cmp-main-nav__main-menu--list-item" data-cmp-main-nav-list-item> <div class="cmp-menu-link cmp-menu-link--level-one "> <button class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-12d8e55d70&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;About KPMG&#34;,&#34;xdm:linkURL&#34;:&#34;https://www.kpmg.com&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="levelOne" aria-expanded="false" aria-haspopup="true"> <div class="cmp-menu-link__inner--label">About KPMG</div> <span aria-hidden="true" class="cmp-menu-link__inner--icon"></span> </button> </div> <nav class="cmp-sub-menu" data-cmp-sub-menu> <div class="cmp-sub-menu__container"> <button class="cmp-sub-menu__back-button" data-cmp-sub-menu-back> <span aria-hidden="true" class="cmp-sub-menu__back-button-icon"></span> <div class="cmp-sub-menu__back-button-label">Back</div> </button> <section class="cmp-sub-menu__section cmp-sub-menu__section--level-two"> <nav class="cmp-sub-menu__section-nav"> <ul> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-e297af230d&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;About us&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/about.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/about.html"> <div class="cmp-menu-link__inner--label">About us</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-cae75c530a&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Facts &amp; figures&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/about/facts-figures.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/about/facts-figures.html"> <div class="cmp-menu-link__inner--label">Facts &amp; figures</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-84d92eca0f&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Values &amp; culture&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/about/values-culture.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/about/values-culture.html"> <div class="cmp-menu-link__inner--label">Values &amp; culture</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-7be5f5a5e5&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Commitment&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/about/commitment.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/about/commitment.html"> <div class="cmp-menu-link__inner--label">Commitment</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-3ded71934f&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Impact Plan&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/about/corporate-sustainability-report.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/about/corporate-sustainability-report.html"> <div class="cmp-menu-link__inner--label">Impact Plan</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-3688240f74&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Offices&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/about/offices.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/about/offices.html"> <div class="cmp-menu-link__inner--label">Offices</div> </a> </div> </li> <li> <div class="cmp-menu-link cmp-menu-link--section-nav cmp-menu-link--level-two"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;main-nav-link-e44539cfea&#34;:{&#34;parentId&#34;:&#34;main-nav-5c5bcf0087&#34;,&#34;dc:title&#34;:&#34;Newsletters&#34;,&#34;xdm:linkURL&#34;:&#34;/ch/en/user/newsletters.html&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/main-nav&#34;}}" data-cmp-clickable data-cmp-menu-link="sectionNav" href="/ch/en/user/newsletters.html"> <div class="cmp-menu-link__inner--label">Newsletters</div> </a> </div> </li> </ul> </nav> </section> </div> </nav> </li> </ul> </nav> <div class=" cmp-menu-item-bar--mobile" data-cmp-menu-item-bar-mobile="true"> <div class="cmp-menu-item-bar--container"> <div class="cmp-menu-item-bar--inner rfp"> <div class="cmp-ppc-navigation cmp-menu-item"> <div class="ppc-loading-spinner-container"> <div class="loading-spinner"> <h4></h4> <h6></h6> <div class="loading-spinner__icon"></div> <p></p> </div> </div> <a type="button" class="cmp-ppc-navigation__userlogin cmp-menu-item__inner" aria-label="Login" data-cmp-clickable="true" data-cmp-data-layer="{&#34;ppc-navigation-f1da71a3ef&#34;:{&#34;parentId&#34;:&#34;ppc-navigation&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/ppc-navigation&#34;,&#34;dc:title&#34;:&#34;My KPMG&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ch/en/user/login.html&#34;}}" aria-expanded="false" href="https://kpmg.com/ch/en/user/login.html"> <span class="cmp-menu-item__icon cmp-menu-item__icon--account_circle" aria-hidden="true">account_circle</span> <div class="cmp-menu-item__label">My KPMG</div> </a> <button type="button" class="cmp-ppc-navigation__loggedin cmp-menu-item__inner" aria-label="My KPMG" data-cmp-clickable="true" data-cmp-data-layer="{&#34;ppc-navigation-334359b90e&#34;:{&#34;parentId&#34;:&#34;ppc-navigation&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/ppc-navigation&#34;,&#34;dc:title&#34;:&#34;My KPMG&#34;,&#34;xdm:linkURL&#34;:&#34;#&#34;}}" aria-expanded="false" aria-haspopup="true"> <span class="cmp-menu-item__icon cmp-menu-item__icon--account_circle" aria-hidden="true">account_circle</span> <div class="cmp-menu-item__label"></div> </button> <nav class="cmp-ppc-navigation__nav"> <button class="cmp-ppc-navigation__nav-close"> <span class="material-icons-outlined">close</span> </button> <ul class=""> <li> <div class="" data-link-type="preferenceManagement"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;ppc-navigation-0e483cfcb9&#34;:{&#34;parentId&#34;:&#34;ppc-navigation&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/ppc-navigation/item&#34;,&#34;dc:title&#34;:&#34;Subscriptions&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ch/en/preference-management.html&#34;}}" data-cmp-clickable="" data-cmp-menu-link="sectionNav" href="https://kpmg.com/ch/en/preference-management.html"> <div class="cmp-menu-link__inner--label">Subscriptions</div> </a> </div> </li> <li> <div class="" data-link-type="profile"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;ppc-navigation-1a98557a34&#34;:{&#34;parentId&#34;:&#34;ppc-navigation&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/ppc-navigation/item&#34;,&#34;dc:title&#34;:&#34;Profile details&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ch/en/user/profile.html&#34;}}" data-cmp-clickable="" data-cmp-menu-link="sectionNav" href="https://kpmg.com/ch/en/user/profile.html"> <div class="cmp-menu-link__inner--label">Profile details</div> </a> </div> </li> <li> <div class="" data-link-type="logout"> <button class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;ppc-navigation-03501e0525&#34;:{&#34;parentId&#34;:&#34;ppc-navigation&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/ppc-navigation/item&#34;,&#34;dc:title&#34;:&#34;Logout&#34;,&#34;xdm:linkURL&#34;:&#34;https://launch.kpmg.com/#.html&#34;}}" data-cmp-clickable="" data-cmp-menu-link="sectionNav"> <div class="cmp-menu-link__inner--label">Logout</div> </button> </div> </li> </ul> </nav> </div> <div class="cmp-menu-item"> <a id="menu-item-887b4821e7" class="cmp-menu-item__inner" aria-label="Contact us here" data-cmp-clickable data-cmp-data-layer="{&#34;menu-item-887b4821e7&#34;:{&#34;@type&#34;:&#34;kpmg/components/navigation/header/menu-item&#34;,&#34;repo:modifyDate&#34;:&#34;2024-12-20T09:42:34Z&#34;,&#34;dc:title&#34;:&#34;Contact 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class="cmp-header__main-nav-bar--column"> <div class="cmp-ppc-navigation cmp-menu-item"> <div class="ppc-loading-spinner-container"> <div class="loading-spinner"> <h4></h4> <h6></h6> <div class="loading-spinner__icon"></div> <p></p> </div> </div> <a type="button" class="cmp-ppc-navigation__userlogin cmp-menu-item__inner" aria-label="Login" data-cmp-clickable="true" data-cmp-data-layer="{&#34;ppc-navigation-f1da71a3ef&#34;:{&#34;parentId&#34;:&#34;ppc-navigation&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/ppc-navigation&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ch/en/user/login.html&#34;}}" aria-expanded="false" href="https://kpmg.com/ch/en/user/login.html"> <span class="cmp-menu-item__icon cmp-menu-item__icon--account_circle" aria-hidden="true">account_circle</span> <div class="cmp-menu-item__label">My KPMG</div> </a> <button type="button" class="cmp-ppc-navigation__loggedin cmp-menu-item__inner" aria-label="My KPMG" data-cmp-clickable="true" data-cmp-data-layer="{&#34;ppc-navigation-334359b90e&#34;:{&#34;parentId&#34;:&#34;ppc-navigation&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/ppc-navigation&#34;,&#34;dc:title&#34;:&#34;My KPMG&#34;,&#34;xdm:linkURL&#34;:&#34;#&#34;}}" aria-expanded="false" aria-haspopup="true"> <span class="cmp-menu-item__icon cmp-menu-item__icon--account_circle" aria-hidden="true">account_circle</span> <div class="cmp-menu-item__label"></div> </button> <nav class="cmp-ppc-navigation__nav"> <button class="cmp-ppc-navigation__nav-close"> <span class="material-icons-outlined">close</span> </button> <ul class=""> <li> <div class="" data-link-type="preferenceManagement"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;ppc-navigation-0e483cfcb9&#34;:{&#34;parentId&#34;:&#34;ppc-navigation&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/ppc-navigation/item&#34;,&#34;dc:title&#34;:&#34;Subscriptions&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ch/en/preference-management.html&#34;}}" data-cmp-clickable="" data-cmp-menu-link="sectionNav" href="https://kpmg.com/ch/en/preference-management.html"> <div class="cmp-menu-link__inner--label">Subscriptions</div> </a> </div> </li> <li> <div class="" data-link-type="profile"> <a class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;ppc-navigation-1a98557a34&#34;:{&#34;parentId&#34;:&#34;ppc-navigation&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/ppc-navigation/item&#34;,&#34;dc:title&#34;:&#34;Profile details&#34;,&#34;xdm:linkURL&#34;:&#34;https://kpmg.com/ch/en/user/profile.html&#34;}}" data-cmp-clickable="" data-cmp-menu-link="sectionNav" href="https://kpmg.com/ch/en/user/profile.html"> <div class="cmp-menu-link__inner--label">Profile details</div> </a> </div> </li> <li> <div class="" data-link-type="logout"> <button class="cmp-menu-link__inner" data-cmp-data-layer="{&#34;ppc-navigation-03501e0525&#34;:{&#34;parentId&#34;:&#34;ppc-navigation&#34;,&#34;@type&#34;:&#34;kpmg/components/navigation/header/ppc-navigation/item&#34;,&#34;dc:title&#34;:&#34;Logout&#34;,&#34;xdm:linkURL&#34;:&#34;https://launch.kpmg.com/#.html&#34;}}" data-cmp-clickable="" data-cmp-menu-link="sectionNav"> <div class="cmp-menu-link__inner--label">Logout</div> </button> </div> </li> </ul> </nav> </div> <div class="cmp-header__main-nav-bar--search"> <div class="cmp-search" data-cmp-search data-search-endpoint="https://kpmg.com/ecsearch/" data-suggest-endpoint="https://kpmg.com/ecsearch/" data-pagination-limit="10" data-search-result-page="/ch/en/misc/search-results.html" data-run-mode="publish" data-country-code="ch" data-language-code="en" data-people-contact-form-url="/content/experience-fragments/kpmgpublic/ch/en/forms/people-contact-form/master.html" data-ms-disabled="true" data-search-trigger-count="3"> <button class="cmp-search__button" aria-haspopup="true" aria-expanded="false" data-cmp-search-button> <span class="cmp-search__button--icon" aria-hidden="true">search</span> <div class="cmp-search__button--label"> Search </div> </button> <section class="cmp-search__section" data-cmp-search-section> <div class="cmp-search__input--container"> <div class="cmp-search__input--inner"> <div class="cmp-search-auto-complete" data-cmp-search-auto-complete data-placeholder-text="Search" data-search="Search"> <button class="cmp-search-auto-complete__input--button" data-cmp-search-auto-complete-input-button> <label class="cmp-search-auto-complete__input--label" for="cmp-search-auto-complete" aria-label="Search"> <span class="cmp-search-auto-complete__input--icon" aria-hidden="true">search</span> </label> </button> </div> <div class="cmp-search__alert" role="alert" aria-live="polite" aria-atomic="true" data-cmp-search-alert> <div class="cmp-search__alert-empty" data-cmp-search-alert-empty> <p>Your search term was too short.</p> <p>Search terms must include 3 or more characters.</p> </div> </div> <div class="cmp-search__previous-search" data-cmp-search-previous-search> <div class="cmp-search__previous-search--screen-reader-only" data-cmp-search-previous-search-screen-reader-only role="alert" data-message="You have {number} previous searches." aria-live="polite" aria-atomic="true"></div> <div class="cmp-search__previous-search--title"> Previous search terms </div> <ul class="cmp-search__previous-search--list" data-cmp-search-previous-search-list></ul> </div> </div> </div> <div class="cmp-search__close-bar--container"> <button class="cmp-search__cancel-button" data-cmp-search-cancel-button aria-label="Cancel"> <span class="cmp-search__cancel-button--icon">close</span> <div 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srcset="https://assets.kpmg.com/is/image/kpmgcloud/kpmg-commodities-trading-female-looking-phone-outside-banner:cq5dam-web-2732-1088?wid=2732&amp;hei=1088, https://assets.kpmg.com/is/image/kpmgcloud/kpmg-commodities-trading-female-looking-phone-outside-banner:cq5dam-web-2732-1088?wid=2732&amp;hei=1088 2x"/> <img itemprop="contentUrl" src="https://assets.kpmg.com/is/image/kpmgcloud/kpmg-commodities-trading-female-looking-phone-outside-banner:cq5dam-web-2732-1088?wid=2732&hei=1088" aria-hidden="true"/> </picture> </div> <div class="cmp-hero-fbv__content"> <div class="cmp-hero-fbv__content-container"> <div class="cmp-hero-fbv__content-overlay"> <div class="cmp-hero-fbv__content-overlay-inner"> <h1 class="cmp-hero-fbv__title"> Commodities </h1> <div class="cmp-hero-fbv__description"> <p>KPMG offers insights and support for commodity trading challenges.</p> </div> </div> </div> </div> </div> </div> </div> </div> </div> <div class="main container responsivegrid"> <div id="main-2dca446345" class="cmp-container"> <div class="section container responsivegrid"> <div id="section-c9a114b460" class="cmp-container"> <div class="columncontrol utils-padding-top--medium utils-padding-horizontal--medium utils-md-padding-horizontal--4x-large utils-lg-padding-horizontal--6x-large utils-xlg-padding-horizontal--10x-large utils-padding-bottom--medium"> <div class="cmp-column-control"> <div class="cmp-column-control__row cmp-column-control__row--oneEven"> <div class="cmp-column-control__col"> <div id="column-60dd9dcfc9" class="cmp-container"> <div class="breadcrumb"> <nav class="cmp-breadcrumb" aria-label="Breadcrumb" role="navigation"> <ol class="cmp-breadcrumb__list" itemscope itemtype="http://schema.org/BreadcrumbList"> <li class="cmp-breadcrumb__item" itemprop="itemListElement" itemscope itemtype="http://schema.org/ListItem"> <a class="cmp-breadcrumb__item-link" itemprop="item" href="/ch/en.html"> <span itemprop="name">KPMG Switzerland</span> </a> <meta itemprop="position" content="1"/> </li> <li class="cmp-breadcrumb__item" itemprop="itemListElement" itemscope itemtype="http://schema.org/ListItem"> <a class="cmp-breadcrumb__item-link" itemprop="item" href="/ch/en/industries.html"> <span itemprop="name">Industries</span> </a> <meta itemprop="position" content="2"/> </li> <li class="cmp-breadcrumb__item" itemprop="itemListElement" itemscope itemtype="http://schema.org/ListItem"> <span itemprop="name">Commodities</span> <meta itemprop="position" content="3"/> </li> </ol> </nav> </div> </div> </div> </div> </div> </div> <div class="columncontrol utils-padding-top--medium utils-padding-horizontal--medium utils-md-padding-horizontal--4x-large utils-lg-padding-horizontal--6x-large utils-xlg-padding-horizontal--10x-large utils-padding-bottom--medium columncontrol--gap-xx-large"> <div class="cmp-column-control"> <div class="cmp-column-control__row cmp-column-control__row--threeUnEven"> <div class="cmp-column-control__col"> <div id="column-94c20df47d" class="cmp-container"> <div class="text"> <div data-cmp-data-layer="{&#34;text-01095370ed&#34;:{&#34;repo:modifyDate&#34;:&#34;2024-06-24T09:06:21Z&#34;,&#34;@type&#34;:&#34;kpmg/components/content/text&#34;}}" id="text-01095370ed" class="cmp-text"> <p><b>Commodity trading companies today operate in a highly competitive and dynamic environment where change is one of the few constant factors.</b></p><p>In recent years companies have been experiencing a fundamental reset and transition to new markets driven by digital innovations and the decarbonization of the industry.聽</p><p>Rapid changes towards transparency, adoption of new technologies and increased ESG regulations, combined with pressure from both the public and the banking sector, forced companies to explore how to transform their businesses. To this end, our clients should address climate risk in their long-term strategy, expand their business to include new categories, increase investments in IT and M&amp;A as well as consolidate the industry鈥檚 efforts.聽</p><p>KPMG鈥檚 commodity team has the experience and practical knowledge of the commodity sector to solve complex problems and prepare for the future.</p> </div> </div> </div> </div> <div class="cmp-column-control__col"> <div id="column-22acd9bdfd" class="cmp-container"> <div class="contactcard contentfragment contact-card__large utils-background-grey-100 light-theme utils-padding-vertical--x-small utils-md-padding-vertical--base utils-xlg-padding-vertical--large utils-padding-horizontal--x-small utils-md-padding-horizontal--base utils-xlg-padding-horizontal--large"><div class="cmp-contact-card" data-cmp-data-layer="{&#34;contactcard-9e14098398&#34;:{&#34;repo:modifyDate&#34;:&#34;2024-06-17T09:38:52Z&#34;,&#34;@type&#34;:&#34;kpmg/components/content/contactcard&#34;,&#34;fragmentPath&#34;:&#34;/content/dam/kpmgsites/ch/en/content-fragments/contacts/j/gregoire-jarry&#34;,&#34;title&#34;:&#34; 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from risk management and deal advisory to regulatory compliance. This unique approach is behind our strong track record in delivering value to the international commodities industry.</p> </div> </div> </div> </div> <div class="cmp-column-control__col"> <div id="column-6c70eeab63" class="cmp-container"> </div> </div> </div> </div> </div> <div class="columncontrol utils-padding-horizontal--medium utils-md-padding-horizontal--4x-large utils-lg-padding-horizontal--6x-large utils-xlg-padding-horizontal--10x-large columncontrol--gap-xx-large"> <div class="cmp-column-control"> <div class="cmp-column-control__row cmp-column-control__row--threeEven"> <div class="cmp-column-control__col"> <div id="column-eb80d48615" class="cmp-container"> <div class="title"> <div data-cmp-data-layer="{&#34;title-669d002dd6&#34;:{&#34;@type&#34;:&#34;core/wcm/components/title/v3/title&#34;,&#34;dc:title&#34;:&#34;Audit&#34;}}" id="title-669d002dd6" class="cmp-title"> <h3 class="cmp-title__text">Audit</h3> </div> </div> <div class="text"> <div data-cmp-data-layer="{&#34;text-c60bb80c35&#34;:{&#34;repo:modifyDate&#34;:&#34;2024-06-17T09:39:33Z&#34;,&#34;@type&#34;:&#34;kpmg/components/content/text&#34;}}" id="text-c60bb80c35" class="cmp-text"> <p>We provide high-quality external audit services that promote the assurance and transparency of financial information that is essential to investors and the capital markets. We provide objective and independent assessments of financial statements, controls and processes. Our fast-growing team comprising of more than 20 people with in-depth industry experience, has the privilege of working with many of the leading commodity traders in the market as well as upcoming ones trading in a wide range of commodities<br /> </p><p><a href="/ch/en/services/audit.html" data-cmp-data-layer="{&#34;&gt;-more-about-our-services-in-audit-131f175c60&#34;:{&#34;parentId&#34;:&#34;&gt;-more-about-our-services-in-audit&#34;,&#34;&#64;type&#34;:&#34;kpmg/components/content/text&#34;,&#34;dc:title&#34;:&#34;&gt; More about our services in Audit&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/services/audit.html&#34;}}" data-cmp-clickable="">&gt; More about our services聽in Audit</a></p> </div> </div> </div> </div> <div class="cmp-column-control__col"> <div id="column-77ad59a322" class="cmp-container"> <div class="title"> <div data-cmp-data-layer="{&#34;title-017b580c28&#34;:{&#34;@type&#34;:&#34;core/wcm/components/title/v3/title&#34;,&#34;dc:title&#34;:&#34;Tax &#34;}}" id="title-017b580c28" class="cmp-title"> <h3 class="cmp-title__text">Tax </h3> </div> </div> <div class="text"> <div data-cmp-data-layer="{&#34;text-49e90f77d0&#34;:{&#34;repo:modifyDate&#34;:&#34;2024-06-04T13:46:19Z&#34;,&#34;@type&#34;:&#34;kpmg/components/content/text&#34;}}" id="text-49e90f77d0" class="cmp-text"> <p>Our team optimizes tax processes and systems to ensure complete, transparent and reliable information on clients&#39; tax affairs. We specialize in the timely and efficient preparation and filing of tax returns worldwide as well as addressing transfer pricing-related issues tailored to each organization&#39;s unique profile and existing expertise.<br /> </p><p><a href="/ch/en/services/tax.html" data-cmp-data-layer="{&#34;&gt;-more-about-our-services-in-tax-4c55b1374d&#34;:{&#34;parentId&#34;:&#34;&gt;-more-about-our-services-in-tax&#34;,&#34;&#64;type&#34;:&#34;kpmg/components/content/text&#34;,&#34;dc:title&#34;:&#34;&gt; More about our services in Tax&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/services/tax.html&#34;}}" data-cmp-clickable="">&gt; More about our services聽in Tax</a></p> </div> </div> </div> </div> <div class="cmp-column-control__col"> <div id="column-0acdf58aeb" class="cmp-container"> <div class="title"> <div data-cmp-data-layer="{&#34;title-8aca353e18&#34;:{&#34;@type&#34;:&#34;core/wcm/components/title/v3/title&#34;,&#34;dc:title&#34;:&#34;Mergers &amp; acquisitions&#34;}}" id="title-8aca353e18" class="cmp-title"> <h3 class="cmp-title__text">Mergers &amp; acquisitions</h3> </div> </div> <div class="text"> <div data-cmp-data-layer="{&#34;text-39299f872f&#34;:{&#34;repo:modifyDate&#34;:&#34;2024-06-04T13:47:03Z&#34;,&#34;@type&#34;:&#34;kpmg/components/content/text&#34;}}" id="text-39299f872f" class="cmp-text"> <p>Our Deal Advisory teams at KPMG offer comprehensive support to clients in all aspects of M&amp;A transactions and restructuring, from strategy development to successful implementation. Our team of professionals with diverse backgrounds and expertise provide holistic advice based on industry know-how and specialized skills in areas such as M&amp;A, strategy and post-merger integration.<br /> </p><p><a href="/ch/en/services/deal-advisory/mergers-acquisitions.html" data-cmp-data-layer="{&#34;&gt;-more-about-our-services-in-m&amp;a-371b472e90&#34;:{&#34;parentId&#34;:&#34;&gt;-more-about-our-services-in-m&amp;a&#34;,&#34;&#64;type&#34;:&#34;kpmg/components/content/text&#34;,&#34;dc:title&#34;:&#34;&gt; More about our services in M&amp;A&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/services/deal-advisory/mergers-acquisitions.html&#34;}}" data-cmp-clickable="">&gt; More about our services聽in M&amp;A</a></p> </div> </div> </div> </div> </div> </div> </div> <div class="columncontrol utils-padding-horizontal--medium utils-md-padding-horizontal--4x-large utils-lg-padding-horizontal--6x-large utils-xlg-padding-horizontal--10x-large columncontrol--gap-xx-large"> <div class="cmp-column-control"> <div class="cmp-column-control__row cmp-column-control__row--threeEven"> <div class="cmp-column-control__col"> <div id="column-76c1f98283" class="cmp-container"> <div class="title"> <div data-cmp-data-layer="{&#34;title-eda776ea6e&#34;:{&#34;@type&#34;:&#34;core/wcm/components/title/v3/title&#34;,&#34;dc:title&#34;:&#34;Compliance and forensic&#34;}}" id="title-eda776ea6e" class="cmp-title"> <h3 class="cmp-title__text">Compliance and forensic</h3> </div> </div> <div class="text"> <div data-cmp-data-layer="{&#34;text-8874218a5a&#34;:{&#34;repo:modifyDate&#34;:&#34;2024-06-04T13:44:50Z&#34;,&#34;@type&#34;:&#34;kpmg/components/content/text&#34;}}" id="text-8874218a5a" class="cmp-text"> <p>We help you comply with industry standards and mitigate risks related to bribery, money laundering and fraud. We review and design compliance frameworks, ensure regulatory compliance as well as prevent, detect and react to fraud, misconduct or embezzlement. 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class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-c2e0b486cb&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Contact us&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/misc/generic-contact-page.html&#34;}}" href="/ch/en/misc/generic-contact-page.html"> <span>Contact us</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-82e45c681f&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Submit RFP&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/misc/rfp.html&#34;}}" href="/ch/en/misc/rfp.html"> <span>Submit RFP</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" 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data-cmp-data-layer="{&#34;footer-links-fa050b1cfc&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;About KPMG&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/about.html&#34;}}" href="/ch/en/about.html"> <span>About KPMG</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-273396e6a0&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Press releases&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/media.html&#34;}}" href="/ch/en/media.html"> <span>Press releases</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-861e98755c&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Newsletters&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/user/newsletters.html&#34;}}" href="/ch/en/user/newsletters.html"> <span>Newsletters</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-c171b46298&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Events&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/events.html&#34;}}" href="/ch/en/events.html"> <span>Events</span> </a> </li> </ul> </div> <div class="cmp-footer-category__mobile"> <details> <summary> <h6 class="cmp-footer-category__title" data-cmp-data-layer="{&#34;Company-f168ccdd91&#34;:{&#34;@type&#34;:&#34;kpmg/components/navigation/footer/categories&#34;,&#34;dc:title&#34;:&#34;Company&#34;}}"> Company </h6> <span class="cmp-footer-category__expand-arrow cmp-footer-category__expand-arrow--more"></span> <span class="cmp-footer-category__expand-arrow cmp-footer-category__expand-arrow--less"></span> </summary> <div> <ul class="cmp-footer-category-list"> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-fa050b1cfc&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;About KPMG&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/about.html&#34;}}" href="/ch/en/about.html"> <span>About KPMG</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-273396e6a0&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Press releases&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/media.html&#34;}}" href="/ch/en/media.html"> <span>Press releases</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-861e98755c&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Newsletters&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/user/newsletters.html&#34;}}" href="/ch/en/user/newsletters.html"> <span>Newsletters</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-c171b46298&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Events&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/events.html&#34;}}" href="/ch/en/events.html"> <span>Events</span> </a> </li> </ul> </div> </details> </div> </div> <div class="cmp-footer-category"> <div class="cmp-footer-category__desktop"> <h6 class="cmp-footer-category__title" data-cmp-data-layer="{&#34;Careers-8a91bb3472&#34;:{&#34;@type&#34;:&#34;kpmg/components/navigation/footer/categories&#34;,&#34;dc:title&#34;:&#34;Careers&#34;}}"> Careers </h6> <ul class="cmp-footer-category-list"> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-bfced0ffe4&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Find open positions&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/careers/jobs.html&#34;}}" href="/ch/en/careers/jobs.html"> <span>Find open positions</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-a8e88b69d2&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;For Apprentices&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/careers/apprentices.html&#34;}}" href="/ch/en/careers/apprentices.html"> <span>For Apprentices</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-80612f61dd&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;For Students &amp; Graduates&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/careers/students-graduates.html&#34;}}" href="/ch/en/careers/students-graduates.html"> <span>For Students &amp; Graduates</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-2868893e8c&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;For Professionals&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/careers/professionals.html&#34;}}" href="/ch/en/careers/professionals.html"> <span>For Professionals</span> </a> </li> </ul> </div> <div class="cmp-footer-category__mobile"> <details> <summary> <h6 class="cmp-footer-category__title" data-cmp-data-layer="{&#34;Careers-8a91bb3472&#34;:{&#34;@type&#34;:&#34;kpmg/components/navigation/footer/categories&#34;,&#34;dc:title&#34;:&#34;Careers&#34;}}"> Careers </h6> <span class="cmp-footer-category__expand-arrow cmp-footer-category__expand-arrow--more"></span> <span class="cmp-footer-category__expand-arrow cmp-footer-category__expand-arrow--less"></span> </summary> <div> <ul class="cmp-footer-category-list"> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-bfced0ffe4&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Find open positions&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/careers/jobs.html&#34;}}" href="/ch/en/careers/jobs.html"> <span>Find open positions</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-a8e88b69d2&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;For Apprentices&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/careers/apprentices.html&#34;}}" href="/ch/en/careers/apprentices.html"> <span>For Apprentices</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-80612f61dd&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;For Students &amp; Graduates&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/careers/students-graduates.html&#34;}}" href="/ch/en/careers/students-graduates.html"> <span>For Students &amp; Graduates</span> </a> </li> <li class="cmp-footer-category-list__item"> <a data-cmp-clickable="true" class="cmp-footer-category-list__item-link" data-cmp-data-layer="{&#34;footer-links-2868893e8c&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;For Professionals&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/careers/professionals.html&#34;}}" href="/ch/en/careers/professionals.html"> <span>For Professionals</span> </a> </li> </ul> </div> </details> </div> </div> </div> </div> <div class="social-icons cmp-footer__container"><div role="contentinfo" class="cmp-footer-social-icons"> <ul class="cmp-footer-social-icons-list"> <li class="cmp-footer-social-icons-list__item"> <a class="cmp-footer-social-icons-list__item-link" data-cmp-data-layer="{&#34;footer-social-links-d8b98f388a&#34;:{&#34;parentId&#34;:&#34;footer-social-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;LinkedIn KPMG Switzerland&#34;,&#34;xdm:linkURL&#34;:&#34;https://www.linkedin.com/company/kpmg-switzerland&#34;}}" data-cmp-clickable="true" id="footer-links-0ee4003ce7" aria-label="LinkedIn KPMG Switzerland" href="https://www.linkedin.com/company/kpmg-switzerland" target="_blank"> <span class="icon-linkedin-square"></span> </a> </li> <li class="cmp-footer-social-icons-list__item"> <a class="cmp-footer-social-icons-list__item-link" data-cmp-data-layer="{&#34;footer-social-links-5c65005803&#34;:{&#34;parentId&#34;:&#34;footer-social-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Facebook KPMG Switzerland&#34;,&#34;xdm:linkURL&#34;:&#34;https://www.facebook.com/KPMGSwitzerland&#34;}}" data-cmp-clickable="true" id="footer-links-0ee4003ce7" aria-label="Facebook KPMG Switzerland" href="https://www.facebook.com/KPMGSwitzerland" target="_blank"> <span class="icon-facebook"></span> </a> </li> <li class="cmp-footer-social-icons-list__item"> <a class="cmp-footer-social-icons-list__item-link" data-cmp-data-layer="{&#34;footer-social-links-be912c880f&#34;:{&#34;parentId&#34;:&#34;footer-social-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Instagram KPMG Switzerland&#34;,&#34;xdm:linkURL&#34;:&#34;https://www.instagram.com/kpmgswitzerland/&#34;}}" data-cmp-clickable="true" id="footer-links-0ee4003ce7" aria-label="Instagram KPMG Switzerland" href="https://www.instagram.com/kpmgswitzerland/" target="_blank"> <span class="icon-instagram"></span> </a> </li> <li class="cmp-footer-social-icons-list__item"> <a class="cmp-footer-social-icons-list__item-link" data-cmp-data-layer="{&#34;footer-social-links-9d9236be3d&#34;:{&#34;parentId&#34;:&#34;footer-social-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Youtube KPMG Switzerland&#34;,&#34;xdm:linkURL&#34;:&#34;https://www.youtube.com/user/KPMGSwitzerland&#34;}}" data-cmp-clickable="true" id="footer-links-0ee4003ce7" aria-label="Youtube KPMG Switzerland" href="https://www.youtube.com/user/KPMGSwitzerland" target="_blank"> <span class="icon-youtube"></span> </a> </li> </ul> </div> </div> <div class="legal-links cmp-footer__container"><div role="contentinfo" class="cmp-footer-legal-links"> <ul class="cmp-footer-legal-links-list"> <li class="cmp-footer-legal-links-list__item"> <a data-cmp-data-layer="{&#34;footer-links-cf973aef24&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Legal&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/misc/legal.html&#34;}}" data-cmp-clickable="true" id="footer-links-0ee4003ce7" class="cmp-footer-legal-links-list__item-link" href="/ch/en/misc/legal.html"> <span>Legal</span> </a> </li> <!--Adding One Trust Cookie Preferences button at the end of the list.--> <li class="cmp-footer-legal-links-list__item"> <a data-cmp-data-layer="{&#34;footer-links-74e4589697&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Privacy&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/misc/privacy.html&#34;}}" data-cmp-clickable="true" id="footer-links-0ee4003ce7" class="cmp-footer-legal-links-list__item-link" href="/ch/en/misc/privacy.html"> <span>Privacy</span> </a> </li> <!--Adding One Trust Cookie Preferences button at the end of the list.--> <li class="cmp-footer-legal-links-list__item"> <a data-cmp-data-layer="{&#34;footer-links-c10b45cd0d&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Accessibility&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/misc/accessibility.html&#34;}}" data-cmp-clickable="true" id="footer-links-0ee4003ce7" class="cmp-footer-legal-links-list__item-link" href="/ch/en/misc/accessibility.html"> <span>Accessibility</span> </a> </li> <!--Adding One Trust Cookie Preferences button at the end of the list.--> <li class="cmp-footer-legal-links-list__item"> <a data-cmp-data-layer="{&#34;footer-links-a46569b8f7&#34;:{&#34;parentId&#34;:&#34;footer-links&#34;,&#34;@type&#34;:&#34;kpmg/components/footer&#34;,&#34;dc:title&#34;:&#34;Help&#34;,&#34;xdm:linkURL&#34;:&#34;/content/kpmgpublic/ch/en/misc/help.html&#34;}}" data-cmp-clickable="true" id="footer-links-0ee4003ce7" class="cmp-footer-legal-links-list__item-link" href="/ch/en/misc/help.html"> <span>Help</span> </a> </li> <!--Adding One Trust Cookie Preferences button at the end of the list.--> <li class="ot-sdk-footer-link cmp-footer-legal-links-list__item"> <button id="ot-sdk-btn" data-cmp-clickable="true" class="ot-sdk-show-settings cmp-footer-legal-links-list__item-link"></button> </li> </ul> </div> </div> <!-- Copyright --> </div> <div class="cmp-footer__copyright-container"> <div class="cmp-footer__copyright"><p>漏 2025 KPMG AG, a Swiss corporation, is a group company of KPMG Holding LLP, which is a member firm of the KPMG global organization of independent member firms affiliated with KPMG International Limited, a private English company limited by guarantee. All rights reserved. For more detail about the structure of the KPMG global organization please visit聽<a href="https://kpmg.com/xx/en/home/misc/governance.html" target="_blank" rel="noopener noreferrer">https://kpmg.com/governance</a>.</p> </div> </div> </footer></div> </div> </div> </div> </footer> </div> </div> <script src="/etc.clientlibs/core/wcm/components/commons/site/clientlibs/container.lc-0a6aff292f5cc42142779cde92054524-lc.min.js"></script> <script src="/etc.clientlibs/kpmg/clientlibs/clientlib-base.lc-7ae4f25298b4f3cc2f05381a459755f0-lc.min.js"></script> <script src="/etc.clientlibs/kpmg/clientlibs/clientlib-site.lc-09ab326671205e9c69896fa3f2e03534-lc.min.js"></script> <script type="text/javascript">_satellite.pageBottom();</script> <script type="text/javascript" lang="javascript" src="https://cdns.gigya.com/js/gigya.js?apikey=4_F4-OUyiGMyMU1r-H7Y8TSg"></script> <div class="button-btt button"> <button type="button" class="cmp-button" data-cmp-clickable="true" data-cmp-data-layer="{&#34;back-to-top-334359b90e&#34;:{&#34;parentId&#34;:&#34;back-to-top&#34;,&#34;@type&#34;:&#34;kpmg/components/structure/page&#34;,&#34;dc:title&#34;:&#34;Back to Top&#34;,&#34;xdm:linkURL&#34;:&#34;#&#34;}}"> <span class="button-btt__icon" aria-hidden="true">north</span> <span class="cmp-button__text">Back to top</span> </button> </div> <!-- SubmitRFP modal wrapper --> <div class="cmp-custom-dialog" aria-hidden="false" aria-modal="true" id="rfpLocationSelectorOverlay" role="dialog"> <div data-cmp-dialog-container class="cmp-custom-dialog__content-container"> <button data-cmp-dialog-close-button class="micon-button--tertiary micon-button--icon-close" id="rfpLocationSelectorCloseBtn"></button> <div data-cmp-dialog-content> </div> </div> </div> <!-- Common Footer Scripts --> <!-- Page Footer Scripts --> </body> </html>

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