Privacy - KPMG Azerbaijan

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</div> <div id="navigation-v2-preloader" class="bs5">  <section class="navbar-component vue-component navbar-wrapper" style="position:absolute;width:100%;"> <div class="px-0 "> <nav class="desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 d-none d-xl-flex pb-2"> <div class="container"> <a class="logo-image-component vue-component navbar-brand p-0 " href="/az/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-18" alt="KPMG logo"> </a> <ul class="navbar-nav-component vue-component navbar-nav mx-auto "> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/az/en/home/insights.html"> Insights </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/az/en/home/industries.html"> Industries </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/az/en/home/services.html"> Services </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/az/en/home/careers.html"> Careers </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/az/en/home/about.html"> About </a> </li> <li tabindex="0" class="navbar-nav-list-item-component vue-component nav-item d-inline-block "> <a class="nav-link text-kpmg-blue pt-3" href="/az/en/home/events.html"> Events </a> </li> </ul> <div class="navbar-ikon-menu-component vue-component mt-2 "> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative"> <span class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" title="Search"></span> </div> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown d-inline-block position-static chrome"> <span class="px-0 py-3 text-kpmg-blue icon icon-fw nav-dropdown-toggle cursor-pointer dropdown-trigger icon-site-selector chrome" title="Site Selector"></span> </div> </div> </div> </nav> </div> <div class="mobile-navbar-component vue-component d-xl-none"> <nav class="navbar fixed-top bg-white py-1 px-1"> <div class="container"> <div class="navBackdrop bg-white"></div> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3"> <span class="mobile-slide-menu-toggle-trigger-component vue-component ms-4 mt-1 icon-list-view text-kpmg-blue"> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" aria-expanded="false"> <svg class="hamburger js-navicon closed" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </div> <a class="logo-image-component vue-component navbar-brand p-0 mt-1" href="/az/en/home.html"> <img class="" src="https://assets.kpmg.com/is/image/kpmg/kpmg-logo-18" alt="KPMG logo"> </a> </div> </nav> </div> </section>  </div> <div id="navigation-v2" class="bs5 hide-from-print">  <navbar :vm="$store.state.data.navigation"></navbar> </div>  <script type="text/x-template" id="navbar-component-template"> <div class=" navbar-component vue-component navbar-wrapper position-relative " v-if="vm" >  <div class=" px-0 " v-dev="{isDev: $root.isDev, variant: 'default'}" > <desktop-navbar class=" d-none d-xl-flex pb-2 " :vm="vm" ></desktop-navbar> </div>  <mobile-navbar :vm="vm" > </mobile-navbar>  <blogs-navbar :vm="vm.blogHeader" v-if="$store.state.data.siteInfo.isBlog"></blogs-navbar> </div> </script>   <script type="text/x-template" id="legacy-nav-list-item-component-template"> <div class=" legacy-nav-list-item-component vue-component nav-list-link-container " > <legacy-learn-more-trigger :vm="vm" class=" nav-link text-kpmg-blue p-0 border border-top-0 border-left-0 border-right-0 " ></legacy-learn-more-trigger> </div> </script>  <script type="text/x-template" id="legacy-logout-link-component-template"> <div class="nav-list-link-container"> <a class=" legacy-logout-link-component vue-component btn-link text-kpmg-blue p-2 border border-top-0 border-left-0 border-right-0 " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a> </div> </script>  <script type="text/x-template" id="legacy-learn-more-trigger-component-template"> <a class=" legacy-learn-more-trigger-component vue-component " :data-uri="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url : '/content/kpmgpublic' + vm.url" :href="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-modal-url="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" :data-bs-remote="(vm.url.indexOf('/content/kpmgpublic/') > -1) ? vm.url.substr(19) : vm.url" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" > {{ vm.label }} </a> </script>   <script type="text/x-template" id="navbar-typeahead-component-template"> <type-ahead class=" navbar-typeahead-component vue-component d-inline " :src="url" :getresponse="getResponse" :delaytime="parseInt($store.state.data.search.serverData.config.typeaheadDelayTime)" :selectfirst="false" :onhit="onHit" :placeholder="$store.state.data.search.serverData.config.placeholder" @keyup.enter="onEnter" v-model="inputValue" @typeaheadkeyupenter="onEnter" ></type-ahead> </script>  <script type="text/x-template" id="type-ahead-component-template"> <div class=" type-ahead-component vue-component input-group " :class="[classes]" > <div class="input-wrapper mobile"> <label class="sr-only" for="mobile-search" v-html="placeholder"></label> <input type="text" id="mobile-search" :title="placeholder" class="type-ahead-select taller" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> </div> <label class="sr-only" for="desktop-search" v-html="placeholder"></label> <input type="text" id="desktop-search" class="type-ahead-select desktop" :placeholder="placeholder" autocomplete="off" v-model="query" @keydown.down="down" @keydown.up="up" role="combobox" aria-haspopup="true" aria-expanded="false" autocomplete="off" aria-autocomplete="list" aria-controls="dropdownMenu" aria-owns="dropdownMenu" @keydown.enter.prevent="hit" @keydown.esc="reset('escape')" @input="update($event)" @keyup.enter="onKeyUpEnter" @keyup.right = "right" /> <div class="sr-only results-count-sr" aria-live="polite" role="status"></div> <div class="sr-only selection-count-sr" aria-live="polite" role="status"></div> <div v-show="hasItems" class="dropdown-menu-list dropdown-menu" :class="{hasItems: hasItems}" > <ul id="dropdownMenu" role="listbox" > <li role="option" v-for="(item , index) in items" :class="{active:activeClass(index)}" :id="'typeahead-option-'+index" v-bind:key="index + '-typeahead'" @mousedown="hit" @mousemove="setActive(index)"> <a v-html="highlighting(item, vue)"></a> </li> </ul> <ul v-if="showSearchingFlag" v-show="!hasItems&&!isEmpty" class="dropdown-menu" role="menu" > <li class="active" @mousemove="setActive(index)" v-if="!loading"> <a> <span v-html="NoResultText"></span> </a> </li> <li class="active" @mousemove="setActive(index)" v-else> <a> <span v-html="SearchingText"></span> </a> </li> </ul> </div> </div> </script>  <script type="text/x-template" id="logo-image-component-template">  <div class="logo-image-container"> <a class="logo-image-component vue-component navbar-brand p-0 " v-process-url="vm.linkURL" v-if="vm" >  <img :src="$store.state.data.siteInfo.assetsDomain + vm.imgURL" :alt="vm.altText" /> </a> <a class="skip-nav" href="#page-content">Skip to content</a> </div> </script>  <script type="text/x-template" id="blogs-navbar-component-template"> <div class="blogs-navbar-component vue-component"> <ul class="blog-header-list"> <li> <a :href="vm.home.linkURL" class="list-item"> {{ vm.home.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.topics.linkURL" class="list-item"> {{ vm.topics.label }} </a> <span class="separator">|</span> </li> <li> <a :href="vm.authors.linkURL" class="list-item"> {{ vm.authors.label }} </a> </li> </ul> </div> </script>  <script type="text/x-template" id="country-site-selector-search-component-template"> <div class="country-site-selector-search-component vue-component h-100" v-on:click="stopParentEvent" > <div class="country-site-selector-search-wrap"> <p class="search-text">{{vm.i18nLabel.selectOtherLocation}}</p> <label class="sr-only" for="country-site-selector-search"> {{vm.i18nLabel.enterCountry}} </label> <input type="text" id="country-site-selector-search" class="input-country-site-selector-search" autocomplete="off" :placeholder="vm.i18nLabel.enterCountry" v-on:keyup="onKeyUpEnter" > <div class="sr-only results-count-cs" aria-live="polite" role="status"></div> </div> <div class="result-container"> <div class="country-site-selector-noresults"> {{vm.i18nLabel.errorMessage}} </div> <div class="country-site-selector-result-container"> <ul class="country-site-selector-list-group" > <li> <a href="/xx/en/home.html" title="Global (EN)">Global (EN) </a> </li> <li v-for="list in vm.countryList"> <a v-bind:href="list.link" :title="list.country+' ('+list.locale.toUpperCase()+')'">{{list.country}} <span class="locale-lang">({{list.locale}})</span> </a> </li> </ul> </div> </div> </div> </script>  <script type="text/x-template" id="desktop-navbar-component-template">  <nav class=" desktop-navbar-component vue-component navbar navbar-expand bg-white position-static rounded-0 " v-dev="{isDev: $root.isDev, show: true }" v-if="vm && vm.logo && vm.navbarNav" >  <logo-image v-dev="{isDev: $root.isDev, show:true, color: 'deeppink' }" v-if="vm.logo" :vm="vm.logo" ></logo-image>  <navbar-nav class="mx-auto" v-if="vm.navbarNav && isDesktop" :vm="vm.navbarNav" ></navbar-nav>  <navbar-ikon-menu :vm="vm" v-if="isDesktop" ></navbar-ikon-menu> </nav> </script>    <script type="text/x-template" id="interest-summary-component-template">  <a class=" interest-summary-component vue-component d-flex h-100 " :href="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" v-if="vm" >  <div class=" d-flex flex-column text-white bg-cobalt-blue p-4 h-100 ">  <h2 class="mb-0 font-kpmg pb-2" > {{vm.title}} </h2> <span class="threshold-value">25</span>  <p class=" text-white interest-exists my-3 " > {{vm.includesText}} </p> <div class="summary interest-exists"> <p class=" font-kpmg text-white my-0 py-0 " v-for="(item, idx) in vm.summaryList" :key=" idx + '-summary-list'" > {{item}} </p> </div> <p class=" text-white my-3 pb-3 " > {{vm.selectText}} </p>  <p class="text-right mt-auto pt-3"> <link-label-with-chevron :vm='{ "label": vm.label, "linkUrl": "vm.linkUrl" }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </a> </script>  <script type="text/x-template" id="navbar-nav-component-template"> <ul class="navbar-nav-component vue-component navbar-nav" v-if="vm" > <navbar-nav-list-item v-for="(link, index) in vm" v-bind:key="index + 'navbar-nav-list-item' " v-if="link" :vm="link" v-dev="{isDev: $root.isDev, color: 'lightgreen', show: true}" ></navbar-nav-list-item> </ul> </script>  <script type="text/x-template" id="navbar-ikon-menu-component-template">  <div class="navbar-ikon-menu-component vue-component mt-2" v-dev="{ isDev: $root.isDev, variant: 'success' }" v-if="vm" >  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.accountActionList" :vm="vm.accountActionList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" > </ikon-trigger-with-navflyout-dropdown>  <ikon-trigger-with-animated-search-bar v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" :vm="vm.search" > </ikon-trigger-with-animated-search-bar>  <ikon-trigger-with-navflyout-dropdown class="d-inline-block position-static" v-if="vm.siteSelectorList" :vm="vm.siteSelectorList" v-dev="{isDev: $root.isDev, color: 'mediumspringgreen', show: true}" ></ikon-trigger-with-navflyout-dropdown> </div> </script>   <script type="text/x-template" id="ikon-trigger-with-navflyout-dropdown-component-template"> <div class="ikon-trigger-with-navflyout-dropdown-component vue-component dropdown" v-dev="{isDev: $root.isDev, variant: 'primary' }" v-if="vm && vm.isVisible" >  <button class=" px-0 py-3 text-kpmg-blue icon icon-fw cursor-pointer dropdown-trigger " data-bs-toggle="dropdown" v-on:keyup.enter="showDropdown" v-if="vm && vm.iconStyle" :class="vm.iconStyle" :aria-label="vm.title" @focus="closeNavigationDropdownOnTabFocus" @click="clampLines" > <span class="notVerified icon-notVerified" v-if="vm.iconStyle === 'icon-person1'"> </span> </button>  <nav-flyout-fullbleed v-if="vm.flyout" :vm="vm.flyout" class="dropdown-menu"></nav-flyout-fullbleed> </div> </script>  <script type="text/x-template" id="ikon-trigger-with-animated-search-bar-component-template"> <div class="ikon-trigger-with-animated-search-bar-component vue-component d-inline-block position-relative" v-dev="{isDev: $root.isDev, variant: 'warning' }" >  <animated-search-bar class="d-none"></animated-search-bar>  <button class="icon icon-search icon-fw px-2 py-1 text-kpmg-blue cursor-pointer" aria-expanded="false" :aria-label="vm.title" @keyup.enter="$children[0].showSearchBar();" @click="$children[0].showSearchBar();"></button> </div> </script>   <script type="text/x-template" id="navbar-nav-list-item-component-template"> <li class=" navbar-nav-list-item-component vue-component nav-item d-inline-block dropdown position-static " v-if="vm" > <a rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-if="vm.linkURL && vm.internalLinkFlag == 'false'" data-bs-toggle="dropdown" aria-expanded="false" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" nav-link text-kpmg-blue nav-dropdown-toggle pt-3 " v-process-url="vm.linkURL " v-else-if="vm.linkURL" data-bs-toggle="dropdown" aria-expanded="false" role="button" @click.prevent="addActiveClassOnTabFocus" > {{vm.i18nLabel}} </a>  <nav-flyout-fullbleed :vm="vm.flyout" class="d-none"></nav-flyout-fullbleed> </li> </script>  <script type="text/x-template" id="nav-flyout-fullbleed-component-template">  <div class="dropdown-menu nav-flyout-fullbleed-component vue-component position-absolute py-2 rounded-0 psd-fullbleed-padding" v-bind:class="{'site-selector-menu':vm.cell1.type==='site-selector-menu', 'w-100 bg-gray-96':vm.cell1.type !== 'site-selector-menu'}" v-dev="{isDev: $root.isDev, variant: 'info'}" v-if="vm && showFlyout" >  <div class="container">  <div class="row mx-auto px-0 justify-content-center">  <nav-flyout-cell v-if="vm.cell1" :vm="vm.cell1" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell2" :vm="vm.cell2" ></nav-flyout-cell>  <nav-flyout-cell v-if="vm.cell3" :vm="vm.cell3" ></nav-flyout-cell> </div> </div> </div> </script>  <script type="text/x-template" id="animated-search-bar-component-template"> <div class="animated-search-bar-component vue-component position-absolute d-none" >  <span class="icon icon-search" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}" ></span>  <navbar-typeahead></navbar-typeahead>  <span class="icon icon-close text-kpmg-light-purple" @click="hideSearchBar();" v-on:keyup.enter="hideSearchBar" v-dev="{isDev: $root.isDev, variant: 'danger'}" aria-label="Close search" tabindex="0" role="button" ></span> </div> </script>   <script type="text/x-template" id="nav-flyout-cell-component-template"> <div class="nav-flyout-cell-component vue-component col" v-if="vm && vm.type" :class="{'static-position':vm.type === 'nav-list', 'col-lg-4 col-xl-4':vm.type !== 'site-selector-menu', 'col-lg-12 col-xl-12':vm.type === 'site-selector-menu'}" v-dev="{isDev: $root.isDev, show: true, color: 'firebrick' }" >  <card-link v-if="vm.type && vm.type === 'card-link'" :vm="vm" v-dev="{isDev: $root.isDev, color: 'Chartreuse', show: true }" ></card-link>  <promotional v-else-if="vm.type && vm.type === 'promotional' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></promotional>  <interest-summary v-else-if="vm.type && vm.type === 'interest-summary' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'darkviolet', show: true }" ></interest-summary>  <site-selector-list v-else-if="vm.type && vm.type === 'site-selector-menu' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'mediumblue', show: true }" ></site-selector-list> <nav-list v-else-if="vm.type && vm.type === 'nav-list' " :vm="vm" v-dev="{isDev: $root.isDev, color: 'orangered', show: true }" ></nav-list> </div> </script>  <script type="text/x-template" id="promotional-component-template">  <div v-if="vm" class="promotional-component vue-component h-100 d-flex " :title="vm.linkUrl" v-dev="{isDev: $root.isDev, variant: 'danger' }" >  <div class=" d-flex flex-column text-white bg-kpmg-blue p-4 h-100 w-100 ">  <h2 class="mb-0 font-kpmg" > {{ vm.welcomeLabel.trim() }}, <br> {{ vm.userName }} </h2>  <p v-if="nonNewUser" class=" text-white mt-3 nonNewUser " > {{ vm.text }} </p> <p v-else-if="newUser" class="text-white mt-3 new-user"> {{vm.newUser1}} <a class="text-white" :href="vm.interestUrl" :title="vm.interestUrl" style="font-size:14px !important;"> {{vm.newUser2}} </a> {{vm.newUser3}} <a style="font-size:14px !important;" class="text-white" :title="vm.learnMoreUrl" :data-uri="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl : '/content/kpmgpublic' + vm.learnMoreUrl" :href="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-modal-url="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" :data-bs-remote="(vm.learnMoreUrl.indexOf('/content/kpmgpublic/') > -1) ? vm.learnMoreUrl.substr(19) : vm.learnMoreUrl" data-name="learnmore" data-bs-target="#kpmgModal" data-bs-toggle="modal" data-bs-backdrop="static" oncontextmenu="return false" v-if="vm.learnMoreUrl" > {{vm.newUser4}} </a> </p> <p v-else="unKnownUser" class=" text-white mt-3 " > {{ vm.unknownUser }} </p>  <div class="sprite-icon-tag my-3 mr-auto ml-0"></div> <p class="text-right mt-auto" v-if="!loggedIn"> <link-label-with-chevron :vm='{ "label": vm.label, "linkURL": vm.linkUrl }' :classes='{ "label": ["text-white text-center"], "chevron": ["text-white font-2-rem"] }' ></link-label-with-chevron> </p> </div> </div> </script> <script type="text/x-template" id="nav-list-component-template"> <nav class="nav-list-component vue-component d-flex flex-column h-100" v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" v-if="vm" >  <template v-for="(item, idx) in vm.links" v-if="item.label" >  <legacy-nav-list-item v-if=" (item.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (item.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore') " :vm="item" :key=" (idx + '-legacy-nav-list-item') " > </legacy-nav-list-item>  <legacy-logout-link v-else-if="(item.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" :vm="item" :key=" idx + '-legacy-logout-link' " ></legacy-logout-link>  <div v-else class="nav-list-link-container"> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-if="item.internalFlag == 'false' && item.url" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ item.label }} <span class="sr-only"> {{ item.newTabAllow }} </span> </a> <a class=" text-kpmg-blue line-clamp line-clamp-3 border border-top-0 border-left-0 border-right-0 " :key="idx + '-nav-list-item'" v-process-url="item.url" v-else-if = "item.url" > {{ item.label }} </a> </div> </template>  <span class="pr-2 pb-2 d-block mt-auto mr-0 last-link" v-if="vm && vm.viewAll" >  <a class=" line-clamp line-clamp-3 " v-if="vm.viewAll.linkURL && vm.viewAll.internalLinkFlag == 'false'" v-process-url="vm.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.viewAll.label }} <span class="sr-only"> {{ vm.viewAll.newTabAllow }} </span> </a> <a class=" line-clamp line-clamp-3 " v-else-if = "vm.viewAll.linkURL" v-process-url="vm.viewAll.linkURL" > {{ vm.viewAll.label }} </a> </span> </nav> </script> <script type="text/x-template" id="card-link-component-template"> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-if="vm.linkUrl && vm.internalLinkFlag == 'false'" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" card-link-component vue-component card rounded-0 " v-process-url="vm.linkUrl" v-else-if="vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" :title="vm.title" > <div v-if="vm.isVideo=='Video'" class="video-icon-container"> <span class="icon-video-play"></span> <span class="sr-only">Video Icon</span> </div>  <div class="img-container object-fit-img-container crop-image"> <img class="card-img-top rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > <div class="kpmg-gradient-blurred"></div> <img class="card-img-top img-below rounded-0 img-responsive" v-bind:class="[vm.altText ? '' : 'decorative-img']" :src="$store.state.data.siteInfo.assetsDomain + vm.imgUrl + '/jcr:content/renditions/cq5dam.web.'+[vm.isRenditionOptimized=='true'?'510.340':'440.280']+'.jpg'" :alt="vm.altText" v-if="vm.imgUrl" > </div>  <div class="card-body border-0" v-dev="{ isDev: $root.isDev, variant: 'warning' }" > <div class="card-info"> <div class="primary-tag"> <span class="icon-primaryTag" v-if="vm.primaryTag"></span> {{ vm.primaryTag }} </div>  <h4 class="card-title line-clamp line-clamp-2" > {{ vm.title }} </h4>  <div class="card-text line-clamp line-clamp-3" > {{ vm.description }} </div> </div> </div> </a> </script> <script type="text/x-template" id="site-selector-list-component-template"> <div class="site-selector-list-component vue-component h-100" v-dev="{isDev: $root.isDev, variant: 'kpmg-blue'}">  <ul class="country-site" v-if="vm.sites"> <li class="country-site-list" :title="site.countryLocale" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key="index + 'site-selector-sites' " :class="{'selected-site': site.selected}" > <a class="d-inline site-selector-font py-1" :disabled="site.selected" v-process-url="site.link" :tabindex="site.selected ? -1 : 0" v-on:click="trackAnalytics"> <span v-if="site.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{site.countryLocale}} </a> </li> </ul>  <ul class="country-site" v-if="vm.global.selected" > <li class="country-site-list" :class="{'selected-site': vm.global.selected }" > <a class="d-inline site-selector-font py-1" :disabled="vm.global.selected" v-process-url="vm.global.link" :tabindex="vm.global.selected ? -1 : 0" v-on:click="trackAnalytics" > <span v-if="vm.global.selected">{{vm.countrySiteData.i18nLabel.site}}: </span>{{vm.global.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length>0" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script> <script type="text/x-template" id="site-selector-card-component-template"> <a class=" site-selector-card-component vue-component card p-3 h-100 rounded-0 " v-process-url="vm.linkUrl" v-if="vm && vm.linkUrl" v-dev="{ isDev: $root.isDev, variant: 'warning' }" >  <h3 class="card-title text-white" > {{ vm.title }} </h3>  <div class="card-text text-white" > {{ vm.description }} </div>  <div class="sprite-card-img rounded-0"></div> </a> </script>  <script type="text/x-template" id="mobile-navbar-component-template"> <div class="mobile-navbar-component vue-component d-xl-none" v-if="vm" > <nav class="navbar fixed-top bg-white py-1 px-1" v-dev="{isDev: $root.isDev, variant: 'danger'}" >  <div class="navBackdrop bg-white"></div>  <mobile-menu-toggle-and-menu :vm="vm" ></mobile-menu-toggle-and-menu>  <logo-image v-dev="{isDev: $root.isDev, variant: 'primary' }" :vm="vm.logo" v-if="vm.logo" class="mt-1" ></logo-image>  <div id="user-profile-icon" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList" role="button" class="btn border-0 p-0 mt-1 mr-4" aria-expanded="false" tabindex="0"> <em class="icon" v-if="vm && vm.accountActionList.iconStyle" :class="vm.accountActionList.iconStyle" :title="vm.accountActionList.title"> <span class="path1 icon"></span> <span class="path2 icon"></span> <span class="sr-only">{{ vm.accountActionList.title }}</span> </em> <span class="notVerified icon-notVerified"></span> </div>  <mobile-nav-user-profile-tab-content id="userprofiledata" v-if="vm.accountActionList.isVisible" :vm="vm.accountActionList"> </mobile-nav-user-profile-tab-content> </nav> </div> </script>   <script type="text/x-template" id="radio-label-component-template"> <label class=" h4 text-kpmg-blue radio-label-component " > <input type="radio" :checked="vm.checked" /> {{ vm.label }} </label> </script>  <script type="text/x-template" id="link-label-with-chevron-component-template"> <span class="link-label-with-chevron-component vue-component" > <a v-process-url="vm.linkURL" class=" d-inline " :class="[(classes && classes.label) ? classes.label : '']" > <span> {{ vm.label }} </span> <span class="icon icon-chevron-thin-right" :class="[(classes && classes.chevron) ? classes.chevron : '']" ></span> </a> </span> </script> <script type="text/x-template" id="sub-list-item-component-template"> <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm" >  <legacy-learn-more-trigger v-if=" (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.aboutMyKpmg') || (vm.key === 'kpmg.personalization.homepage.mykpmgflyout.learnMore')" :vm="vm" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " @click="openLearnMoreModal();" ></legacy-learn-more-trigger>  <a v-else-if="(vm.key === 'kpmg.personalization.homepage.mykpmgflyout.logout')" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block logoutuser " href="#" @click.stop.prevent="logoutUser();" > {{vm.label}} </a>  <a v-else-if = "vm.url && vm.internalFlag == 'false'" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > {{ vm.label }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a v-else-if = "vm.url" v-process-url="vm.url" class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " > {{ vm.label }} </a> </li> </script>  <script type="text/x-template" id="mobile-menu-toggle-and-menu-component-template"> <div class="mobile-menu-toggle-and-menu-component vue-component mt-3" v-dev="{ isDev: $root.isDev, variant:'success' }" v-if="vm" >  <mobile-slide-menu-toggle-trigger></mobile-slide-menu-toggle-trigger>   <mobile-nav-slide-menu v-if="isMobile" :vm="vm"></mobile-nav-slide-menu>  <div class="mobile-menu-backdrop collapse"></div> </div> </script>  <script type="text/x-template" id="mobile-nav-slide-menu-component-template">  <div id="kpmg-mobile-nav-dropdown-menu" class=" mobile-nav-slide-menu-component vue-component position-absolute animated text-left collapse slideOutTop " v-dev="{isDev: $root.isDev, variant:'success'}" >  <ul class="list-unstyled mb-0 bg-gray-87">  <li> <mobile-nav-search-tab-content ></mobile-nav-search-tab-content> </li>  <mobile-nav-menu-tabs :vm="vm"></mobile-nav-menu-tabs>  <mobile-primary-nav-list v-for="(item, index) in vm.navbarNav" v-bind:key="index + '-primary-nav-item' " :vm="item" > </mobile-primary-nav-list>  <li class="my-1" v-if="vm.secondaryNav" v-for="(listItem, idx) in vm.secondaryNav" v-bind:key="idx + '-mobile-primary-nav-list'" > <mobile-secondary-nav-list :vm="listItem" ></mobile-secondary-nav-list> </li> </ul> <div class="mobile-menu-icon-last-trap"></div> </div> </script>  <script type="text/x-template" id="mobile-slide-menu-toggle-trigger-component-template"> <span class="mobile-slide-menu-toggle-trigger-component vue-component " :class="{'ml-4 mt-1 icon-list-view text-kpmg-blue': !$parent.isMenuVisible, 'ml-4 mt-1 icon-close text-kpmg-light-purple': $parent.isMenuVisible }" @click="toggleMenu();" @keyup.enter="toggleMenu();" @keyup.space="toggleMenu();" v-dev="{isDev: $root.isDev, variant: 'danger'}" > <div class="mobile-menu-icon-first-trap"></div> <span class='mobile_menu_icon' tabindex="0" role="button" aria-label="Hamburger Menu" :aria-expanded="$parent.isMenuVisible ? 'true' : 'false'"> <svg class="hamburger js-navicon" version="1.1" id="Layer_1" :class="{'closed': !$parent.isMenuVisible, 'open': $parent.isMenuVisible, 'animation' : !$parent.isFirstTime }" xmlns="http://www.w3.org/2000/svg" xmlns:xlink="http://www.w3.org/1999/xlink" x="0px" y="0px" viewBox="0 0 40 40" style="enable-background:new 0 0 40 40;" xml:space="preserve"> <line x1="3" y1="0" x2="37" y2="0" class="hamburger__line animation__top"></line> <line x1="3" y1="15" x2="37" y2="15" class="hamburger__line animation__middle"></line> <line x1="3" y1="30" x2="37" y2="30" class="hamburger__line animation__bottom"></line> </svg> </span> </span> </script>  <script type="text/x-template" id="mobile-nav-menu-tabs-component-template"> <li class=" mobile-nav-menu-tabs-component vue-component bg-gray-99 ">  <mobile-nav-tab-collapse-triggers :vm="vm"></mobile-nav-tab-collapse-triggers>  <mobile-nav-tab-menu :vm="vm"></mobile-nav-tab-menu> </li> </script>  <script type="text/x-template" id="mobile-nav-tab-menu-component-template"> <div class=" mobile-nav-tab-menu-component vue-component position-relative " v-if="vm.mobileTabs" >  <mobile-nav-tab v-for="(tab, index) in vm.mobileTabs" v-bind:key=" index + '-mobile-nav-tab'" :vm="tab" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <mobile-nav-language-locale-tab-content v-if="(tab.id === 'language-locale')" :vm="vm.siteSelectorList.flyout.cell1" ></mobile-nav-language-locale-tab-content> </mobile-nav-tab> </div> </script>  <script type="text/x-template" id="mobile-nav-tab-collapse-triggers-component-template"> <ul class="mobile-nav-tab-collapse-triggers-component vue-component row p-0 m-0 " v-dev="{ isDev: $root.isDev, variant: 'kpmg-blue' }" > <button class=" tab-list-item col d-block btn rounded-0 collapsed border-0 " :class="{'mx-0': index === 'userProfile','py-2':index !== 'languageLocale', 'mr-2 ml-2': index === 'search'}" v-for="(navLink, index) in vm.mobileTabs" v-bind:key="index + '-mobile-nav-tablist'" v-dev="{ isDev: $root.isDev, variant: 'warning' }" data-bs-toggle="collapse" :data-bs-target=" '#' + navLink.id " v-if="navLink.isVisible && index === 'languageLocale'" v-on:click="onMobileCollapse" @keyup.enter="onMobileCollapseAccess" aria-expanded="false" >  <span class="icon-text default sites" v-if="vm.siteSelectorList.flyout.cell1.sites && site.selected" v-for="(site, index) in vm.siteSelectorList.flyout.cell1.sites" v-bind:key=" index + 'site-selector-sites' " >{{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ site.countryLocale }} </span>  <span class="icon-text default global" v-if="vm.siteSelectorList.flyout.cell1.global && vm.siteSelectorList.flyout.cell1.global.selected"> {{vm.siteSelectorList.flyout.cell1.countrySiteData.i18nLabel.site}}: {{ vm.siteSelectorList.flyout.cell1.global.countryLocale }} </span> <span class="icon-country-selector pull-right"></span> </button> </ul> </script>  <script type="text/x-template" id="mobile-nav-tab-component-template">  <div class=" collapse position-absolute bg-white w-100 " v-if="vm" :id="vm.id" :aria-labelledby="vm.id" >  <slot></slot> <collapse-cancel-trigger :vm="vm" v-if = "vm.id !== 'language-locale'" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-user-profile-tab-content-component-template"> <div class=" mobile-nav-user-profile-tab-content-component vue-component collapse " v-if="vm" >  <ul class="text-left"> <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'account-list-sublist-item' " :vm="item" v-if="item.label" ></sub-list-item> </ul> <collapse-cancel-trigger :vm="vm" > </collapse-cancel-trigger> </div> </script>  <script type="text/x-template" id="mobile-nav-search-tab-content-component-template"> <div class=" mobile-nav-search-tab-content-component vue-component position-relative py-4 " > <div class=" text-center position-relative " > <navbar-typeahead class="d-inline-block" ></navbar-typeahead> </div> </div> </script>  <script type="text/x-template" id="mobile-nav-language-locale-tab-content-component-template"> <div class=" mobile-nav-language-locale-tab-content-component vue-component " v-if="vm" > <ul class="text-left">  <li class=" sub-list-item-component list-unstyled px-0" v-if="vm.sites" v-for="(site, index) in vm.sites" v-bind:key=" index + 'site-selector-sites' " :class="{ hide: site.selected }" > <a class="sub-list-item-component-text-color rounded-0 p-4 bg-white d-block" :class="{ active: site.selected }" :href="site.link" v-on:click="trackSiteAnalytics"> {{site.countryLocale}} </a> </li> </ul> <country-site-selector-search v-if="vm.countrySiteData.countryList.length" :vm = vm.countrySiteData ></country-site-selector-search> </div> </script>  <script type="text/x-template" id="collapse-cancel-trigger-component-template"> <button class=" collapse-cancel-trigger-component vue-component text-right py-4-1 p-4 " @click="closeCollapse" @keyup.enter="closeCollapseAccess" v-dev="{ isDev: $root.isDev, variant: 'light-purple' }" v-if="vm" tabindex="0" role="button" :aria-label="vm.closeTabLabel" > <span class="text-kpmg-violet"> {{ vm.closeTabLabel }} </span> </button> </script>  <script type="text/x-template" id="mobile-nav-sub-list-group-component-template">  <ul class=" mobile-nav-sub-list-group-component vue-component px-0 mb-0 collapse rounded-0 bg-gray-99 " role="tabpanel" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :id="vm.id.split(' ').join('-')" data-bs-parent="#kpmg-mobile-nav-dropdown-menu" >  <sub-list-item v-for="(item, key) in vm.flyout.cell1.links" v-bind:key=" key + 'primary-nav-sublist-item' " :vm="{url: item.url, label: item.label, internalFlag: item.internalFlag, newTabAllow: item.newTabAllow}" ></sub-list-item>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell2.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell2.linkUrl && vm.flyout.cell2.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell2.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> <span class="sr-only"> {{ vm.flyout.cell2.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell2.linkUrl" v-process-url="vm.flyout.cell2.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell2.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell3.type === 'card-link'" >  <span>  <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-if="vm.flyout.cell3.linkUrl && vm.flyout.cell3.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell3.linkUrl" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> <span class="sr-only"> {{ vm.flyout.cell3.newTabAllow }} </span> </a> <a class=" sub-list-item-component-text-color text-dark bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block " v-else-if = "vm.flyout.cell3.linkUrl" v-process-url="vm.flyout.cell3.linkUrl" > <span class="extra-link"> {{ vm.flyout.cell3.title }} </span> </a> </span> </li>  <li class=" sub-list-item-component vue-component list-unstyled px-0 " v-if="vm && vm.flyout.cell1.viewAll" >  <span>  <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-if="vm.flyout.cell1.viewAll.linkURL && vm.flyout.cell1.viewAll.internalLinkFlag == 'false'" v-process-url="vm.flyout.cell1.viewAll.linkURL" rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> <span class="sr-only"> {{ vm.flyout.cell1.viewAll.newTabAllow }} </span> </a> <a class=" text-kpmg-violet bg-kpmg-light-sky-blue rounded-0 py-4-1 p-4 d-block font-weight-bold " v-else-if = "vm.flyout.cell1.viewAll.linkURL" v-process-url="vm.flyout.cell1.viewAll.linkURL" > <span class="extra-link"> {{ vm.flyout.cell1.viewAll.label }} </span> </a> </span> </li> </ul> </script>  <script type="text/x-template" id="mobile-nav-collapse-trigger-component-template">  <div class=" mobile-nav-collapse-trigger-component vue-component bg-white w-100 d-table " v-if="vm && vm.id" >  <div class="d-table-cell" > <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " rel="noopener noreferrer" target="_blank" x-cq-linkchecker="skip" v-if="vm.linkURL && vm.internalLinkFlag == 'false'" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} <span class="sr-only"> {{ vm.newTabAllow }} </span> </a> <a class=" h6 p-4 m-0 text-gray20 d-block py-4-1 " v-else-if="vm.linkURL" v-process-url="vm.linkURL" > {{ vm.i18nLabel }} </a> </div>  <div class=" collapsed d-table-cell text-center px-3 collapse-trigger-area " data-bs-toggle="collapse" tabindex="0" role="tab" v-if="vm.flyout && vm.flyout.cell1 && vm.flyout.cell1.links && vm.flyout.cell1.links.length" :data-bs-target="'#' + vm.id" aria-expanded="false" @keyup.enter="onMobileNavCollapseAccess" > <span class="sr-only"> {{ vm.i18nLabel }} </span> <span class="icon"></span> </div> </div> </script>  <script type="text/x-template" id="mobile-primary-nav-list-component-template"> <li class="mobile-primary-nav-list-component vue-component bg-gray-99 list-unstyled" v-if="(vm.flyout.cell1.type === 'nav-list')" >  <mobile-nav-collapse-trigger :vm="vm" > </mobile-nav-collapse-trigger>  <mobile-nav-sub-list-group :vm="vm" ></mobile-nav-sub-list-group> </li> </script>  <section class="wrapper-stickybar react-component" data-message="Please note that your account has not been verified - unverified 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Click anywhere on the bar, to resend verification email."> </section> </header>  <section class="module-registration-promo-overlay component hidden"> <div class="modal fade registration-promo-overlay" role="dialog" tabindex="0" aria-labelledby="registration-promo-overlay-title"> <div class="modal-dialog"> <div class="modal-content"> <div class="modal-header"> <h2 class="title" id="registration-promo-overlay-title"> KPMG Personalization </h2> <button class="icon-close btn-close close chrome" data-bs-dismiss="modal" aria-label="Close"></button> </div> <div class="overlay-container"> <div class="overlay-image"> </div> <div class="overlay-content"> <div class="overlay-description"> Get the latest KPMG thought leadership directly to your individual personalized dashboard </div> <div class="modal-footer"> <div class="btn-wrapper"> <button class="btn register-btn" data-bs-dismiss="modal"> <span> Register now </span> </button> <button class="btn login-btn" data-bs-dismiss="modal"> <span> Login </span> </button> </div> </div> </div> </div> </div> </div> </div> </section>  <div class="wrapper-oppmodal react-component" id="oppmodal" data-gm-close-link="Close" data-gm-hi-title="Notice of updates" data-gm-title="Notice of updates" data-gm-text="Since the last time you logged in our privacy statement has been updated. We want to ensure that you are kept up to date with any changes and as such would ask that you take a moment to review the changes. You will not continue to receive KPMG subscriptions until you accept the changes." data-gm-continue="Continue" data-rsm-close-link="Close" data-rsm-hi-title="Hi" data-rsm-title="Hi" data-rsm-text-one="Our privacy policy has been updated since the last time you logged in" data-rsm-text-two="We want to make sure you're kept up to date. Please take a moment to review these changes. You will not receive KPMG subscription messages until you agree to the new policy." data-rsm-ignore-and-logout="Ignore and log out" data-rsm-continue="Continue" data-ssm-close-link="Close" data-ssm-hi-title="Hi" data-ssm-title="Hi" data-ssm-continue="Continue"> </div> <div class="loading-spinner"></div> <div class="container" id="page-content" tabindex="-1" role="main"> <section class="module-tmpl-boiler-plate"> <div class="row tmpl-row"> <div class="col-md-12 full-page-title"> <div class="inner-container"> <div class="col-md-12"> <section class="module-basicpagetitle component"> <div class="pagetitle-wrapper"> <h1 class="basic-title desktop-only">KPMG Privacy Statement</h1> <h1 class="basic-title mobile-only">Privacy</h1> <p class="basic-desc desktop-only"></p> <p class="basic-desc mobile-only"></p> </div> </section> </div> </div> </div> </div> <div class="inner-container"> <div class="row"> <div class="row-same-height row-full-height"> <div class="col-md-9 col-md-height col-top"> <section class="module-bodytext component bg-white clearfix"> <div class="bodytext-data"> <p><em>The Privacy Statement was last updated on May 15, 2023</em></p> <p><em>Reviewed on September 03, 2024</em></p> <p>KPMG<sup><a href="#9">1</a></sup> is dedicated to protecting the confidentiality and privacy of information entrusted to it. As part of this fundamental obligation, KPMG is committed to the appropriate protection and use of personal information (sometimes referred to as “personal data”, “personally identifiable information” or “PII”) that has been collected online.</p> <p>Generally, our intent is to collect only the personal information that is provided voluntarily by online visitors so that we can offer information and/or services to those individuals or offer information about employment opportunities. Please review this privacy statement (“Privacy Statement”) to learn more about how we collect, use, share and protect the personal information that we have obtained.</p> <p><a href="#1"><strong>1. Collection and use of personal information</strong></a></p> <p>  <a href="#1.1"><strong>1.1 What information we collect</strong></a></p> <p>  <a href="1.2"><strong>1.2 The legal grounds we have to use your personal information</strong></a></p> <p><strong>  <a href="#1.3">1.3 Cookies</a></strong></p> <p><strong>  <a href="#1.4">1.4 Children</a></strong></p> <p><a href="#2"><strong>2. Sharing and transfer of personal information</strong></a></p> <p><a href="#3"><strong>3. Choices</strong></a></p> <p><a href="#4"><strong>4. Your rights</strong></a></p> <p><a href="#5"><strong>5. Data security and integrity</strong></a></p> <p><a href="#6"><strong>6. Links to other sites</strong></a></p> <p><a href="#7"><strong>7. Changes to this statement</strong></a></p> <p><a href="#8"><strong>8. Policy questions and enforcement</strong></a><br><br><strong><a id="1"></a>1. Collection and use of personal information</strong></p> <p><strong><a id="1.1"></a>1.1 What information we collect</strong></p> <p><strong><a id="1.1.1"></a>1.1.1. General provisions</strong></p> <p>We obtain personal information about you if you choose to provide it – for example, to contact mailboxes or to register for certain services. In some cases, you will have previously provided your personal information to KPMG (if, for example, you are a former employee). If you choose to register or login to a KPMG web site using a third party single sign-in service that authenticates your identity and connects your social media login information (e.g. LinkedIn, Google, or Twitter) with KPMG, we will collect any information or content needed for the registration or log-in that you have permitted the social media provider to share with us, such as your name and email address. Other information we collect will depend on the privacy settings you have set with your social media provider, so please review the privacy statement or policy of the applicable service.</p> <p>When you register or submit personal information to KPMG we will use this information in the manner outlined in this Privacy Statement. Your personal information is not used for other purposes, unless we obtain your permission, or unless otherwise required or permitted by law or professional standards. For example, if you register to a KPMG web site and provide information about your preferences we will use this information to personalize your user experience. Where you register or login using a third party single user sign-in we may also recognize you as the same user across any different devices you use and personalize your user experience across other KPMG sites you visit. If you send us a resume or curriculum vitae (CV) to apply online for a position with KPMG, we will use the information that you provide to match you with available KPMG job opportunities.</p> <p>In some cases where you have registered for certain services we will store your email address temporarily until we receive confirmation of the information you provided via an email (i.e. where we send an email to the email address provided as part of your registration to confirm a subscription request).</p> <p><strong>1.1.2  Information about employees and candidates</strong></p> <p>We process personal information of our employees, former employees and candidates for vacant positions. The specific types of information and purposes of its processing depend on your relations with KPMG and are described in respective forms of consent for processing of personal information.</p> <p><strong>1.1.3. Information required for marketing activities</strong></p> <p>For promoting our services we develop various marketing activities: organize events (including webinars), publish content on topics of interest, send newsletters about our services, events and publications to the (potential) clients and persons related to them as well to the visitors to our events. We aim at making the information you receive up–to–date and corresponding to your interests. In order to achieve this we may require your personal information (full name, email address, place of work, job position, other contact information).</p> <p>For collecting your personal information we may use the services administrated by the third parties (e.g. online registration platforms or websites for holding webinars). The relevant suppliers process personal information in accordance with their own policies and we are not responsible for the confidentiality or the information you provide to such platforms. To get more detailed information we recommend that you study the policies of the abovementioned service providers before submitting the data collection forms.</p> <p><strong><a id="1.2"></a>1.2 The legal grounds we have to use your personal information</strong></p> <p>KPMG generally collects only the personal information necessary to fulfill your request. Where additional, optional information is sought, you will be notified of this at the point of collection.</p> <p>The applicable legislation allows us to process personal information so long as we have ground under the law to do so. It also requires us to tell you what those grounds are. As a result, when we process your personal information, we will rely on one of the following processing conditions: </p> <ul> <li><strong>Performance of a contract</strong>: this is when the processing of your personal information is necessary in order to perform our obligations under a contract;</li> <li><strong>Legal obligation</strong>: this is when we are required to process your personal information in order to comply with a legal obligation, such as keeping records for tax purposes or providing information to a public body or law enforcement agency;</li> <li><strong>Legitimate interests</strong>: we will process information about you where it is in our legitimate interest in running a lawful business to do so in order to further that business, so long as it doesn’t outweigh your interests; or</li> <li><strong>Your consent</strong>: in some cases, we will ask you for specific permission to process some of your personal information, and we will only process your personal information in this way if you agree to us doing so.  You may withdraw your consent at any time by contacting KPMG at <a href="mailto:ccadataprivacy@kpmg.com">ccadataprivacy@kpmg.com</a></li> </ul> <p>Examples of the ‘legitimate interests’ referred to above are:</p> <ul> <li>To offer information and/or services to individuals who visit our website or offer information about employment opportunities.</li> <li>To prevent fraud or criminal activity and to safeguard our IT systems.</li> <li>To customize individuals’ online experience and improve the performance usability and effectiveness of KPMG’s online presence.</li> <li>To conduct, and to analyze, our marketing activities.</li> <li>To meet our corporate and social responsibility obligations.</li> </ul> <p>The applicable law may not include some of the legal basis described above. We will process your personal information only in alignment with applicable law requirements.</p> <p><em>Special categories of personal data are defined according to the legislation and processed by KPMG only in accordance with applicable laws.</em></p> <p><a id="1.3"></a><strong>1.3 Cookies</strong><br><br> Our websites may use cookies. Where cookies are used, a statement will be sent to your browser explaining the use of cookies. To learn more, please refer to our <a href="https://kpmg.com/az/en/home/misc/cookie-statement.html" target="_blank" rel="noopener">Cookies Notice</a>.</p> <p><a id="1.4"></a><strong>1.4 Children</strong></p> <p>KPMG understands the importance of protecting children's privacy, especially in an online environment. In particular, our sites are not intentionally designed for or directed at children under the age of 13. It is our policy never to knowingly collect or maintain information about anyone under the age of 13, except as part of an engagement to provide professional services. Children’s personal data will be processed by KPMG only in accordance with applicable laws.</p> <p><a id="2"></a><strong>2. Sharing and transfer of personal information</strong></p> <p><a id="2.1"></a><strong>2.1 Transfer within the network of KPMG firms</strong></p> <p>We share information about you with other  firms in the KPMG global organization as part of international engagements, and with KPMG International Limited, its related entities and other KPMG firms where required or desirable to meet our legal and regulatory obligations around the world.  Other parts of the KPMG organization are also used to provide services to us and you, for example hosting and supporting IT applications, provision of certain forms of insurance for KPMG firms and their clients, performing client conflicts checks and Anti-Money Laundering checks, assisting with client engagement services and otherwise as required in order to continue to run KPMG’s business.</p> <p><strong><a id="2.2"></a>2.2 Transfers to third parties</strong></p> <p>We do not share personal information with third parties, except as necessary for our legitimate professional and business needs, to carry out your requests, and/or as required or permitted by law or professional standards. For more information on such third parties, please see this <a href="https://kpmg.com/xx/en/home/misc/locations-where-kpmg-routinely-processes-personal-information.html">link</a>. In addition, KPMG will transfer certain personal information outside of the EEA to outside companies working with us or on our behalf for the purposes described in this Privacy Statement. KPMG will also typically store personal information outside of the EEA. We typically send personal information to the <a href="https://kpmg.com/xx/en/home/about/offices.html">following countries</a>. If we do this your personal information will continue to be protected by means of contracts we have in place with those organizations outside the EEA, containing standard data protection clauses which are in a form approved by the European Commission.</p> <p>KPMG will not transfer the personal information you provide to any third parties for their own direct marketing use.</p> <p><a id="3"></a><strong>3. Choices</strong></p> <p>In general, you are not required to submit any personal information to KPMG, but we will require you to provide certain personal information in order for you to receive additional information about our services and events. KPMG will also ask for your permission for certain uses of your personal information, and you can agree to or decline those uses. If you opt-in for particular services or communications, such as an e-newsletter, you will be able to unsubscribe at any time by following the instructions included in each communication. If you decide to unsubscribe from a service or communication, we will try to remove your information promptly, although we may require additional information before we can process your request.</p> <p>As described in “Cookies” above, if you wish to prevent cookies from tracking you as you navigate our sites, you can reset your browser to refuse all cookies or to indicate when a cookie is being sent. Note, however, that some portions of our sites may not work properly if you elect to refuse cookies.</p> <p><strong><a id="4"></a>4. Your rights</strong></p> <p>If KPMG processes personal information about you, you have the following rights:</p> <ul> <li><strong>Access and correction: </strong>you have the right to access to that data. This is sometimes called a ‘Subject Access Request’. If the applicable legislation requires us to provide personal information to you, we will provide it to you free of charge. Before providing personal information to you, we may ask for proof of identity and sufficient information about your interactions with us that we can locate your personal information. If the information we hold about you is incorrect, you are entitled to ask us to correct any inaccuracies in the personal information.</li> <li><strong>Object to processing:</strong> you have the right to object to us processing your personal information if we are not entitled to use it any more.</li> <li><strong>Rights to withdraw your consent and/or send a complaint to supervisory authority</strong></li> <li><strong>Other Rights:</strong> in addition, you may have rights to have your information deleted if we are keeping it too long, have its processing restricted in certain circumstances and/or to obtain copies of information we hold about you in electronic form. You also may have other rights, depending on applicable law.</li> </ul> <p>You can make a request or exercise these rights by contacting KPMG at <a href="mailto:ccadataprivacy@kpmg.com">ccadataprivacy@kpmg.com</a> , outlining the purpose for which your contacts have been provided to us, and we will make all reasonable and practical efforts to comply with your request, so long as it is consistent with applicable law and professional standards.</p> <p><a id="5"></a><strong>5. Data security and integrity</strong></p> <p>KPMG has reasonable security policies and procedures in place to protect personal information from unauthorized loss, misuse, alteration, or destruction. Despite KPMG's best efforts, however, security cannot be absolutely guaranteed against all threats. To the best of our ability, access to your personal information is limited to those who have a need to know. Those individuals who have access to the data are required to maintain the confidentiality of such information.</p> <p>We also make reasonable efforts to retain personal information only for so long i) as the information is necessary to comply with an individual's requests and/or perform contractual obligations, ii) as necessary to comply with legal, regulatory, internal business or policy requirements, or iii) until the person that has provided the personal information asks that the information be deleted. The period for which data is retained will depend on the specific nature and circumstances under which the information was collected; however, subject to requirements of i)-iii) above, personal information will not be retained longer than required according to the applicable legislation.</p> <p><a id="6"></a><strong>6. Links to other sites</strong></p> <p>Please be aware that KPMG web sites will typically contain links to other sites, including sites maintained by other KPMG member firms that are not governed by this KPMG Statement but by other privacy statements that will often differ somewhat. We encourage users to review the privacy policy of each Web site visited before disclosing any personal information.</p> <p><strong>By registering on any KPMG web site and then navigating to another KPMG web site while still logged in, you agree to the use of your personal information in accordance with the privacy statement of the KPMG web site you are visiting.</strong></p> <p><a id="7"></a><strong>7. Changes to this statement</strong></p> <p>KPMG may modify this Privacy Statement from time to time to reflect our current privacy practices. When we make changes to this statement, we will revise the "updated" date at the top of this page. We encourage you to periodically review this Privacy Statement to be informed about how KPMG is protecting your information.</p> <p><a id="8"></a><strong>8. Policy questions and enforcement</strong></p> <p>KPMG is committed to protecting the online privacy of your personal information.</p> <p>If you have questions or comments about our administration of your personal information, please contact us at <a href="mailto:ccadataprivacy@kpmg.com">ccadataprivacy@kpmg.com</a>. You may also use this address to communicate any concerns you may have regarding compliance with our KPMG Statement. We will acknowledge your email and seek to resolve your concern within reasonable period of time, and no longer than the applicable law provides for each type of request.</p> <p>If you are not satisfied with the response you receive, you may escalate your concern to the Global Privacy Officer by sending an email to <a href="mailto:globalprivacyoffice@kpmg.com">globalprivacyoffice@kpmg.com</a> . The Global Privacy Officer will acknowledge your email within 14 days and seek to resolve your concern within one month of receipt. Where the concern is complex or we have a large volume of concerns, we will notify you that the concern will take longer than one month to resolve, and we will seek to resolve your concern within three months of the concern being first raised.  We may accept your concern (and in that case implement one of the measures set out in the ‘Your Rights’ section above), or we may reject your concern on legitimate grounds.</p> <p>In any event, you always have the right to lodge a complaint with the regulator in charge of protecting personal information in your jurisdiction.</p> <p><sup><a id="9"></a>1</sup>“KPMG”, “we”, “us” and “our” refers to the global organization or to one or more of the member firms of KPMG International Limited (“KPMG International”), each of which is a separate legal entity.<br> KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. 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