5. Capital management and financial risk management 

The members A of Coöperatief Deloitte U.A. are private companies owned by holding companies of each individual partner.

6. Governance and related parties

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7. Income and deferred taxes

Accounting policies

8. Other disclosures

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Company financial statements

Company statement of financial position at May 31, 2024

(before appropriation of result)

Notes to the company financial statements

Statutory financial statements

1. Accounting policies

2. Other income and expenses after taxation

Other income and expenses after taxation are specified as follows:

3. Receivables from Group companies

Amounts owed by Group companies are unsecured subordinated loans.