{
  "docId": "019dd923-5ca1-7489-b63a-1fa9253061d3",
  "docSlug": "4c338f628428a490",
  "documentTitle": "Annual Report 2018",
  "authorId": "PwC",
  "authorName": "PwC",
  "documentKindSlug": "consulting-deck",
  "documentKindLabel": "Consulting deck",
  "sourceTypeSlug": "strategy_consulting",
  "sourceTypeLabel": "Strategy consulting",
  "presentationDate": null,
  "orientation": "landscape",
  "aspectRatio": 1.776,
  "pageNumber": 104,
  "pageCount": 136,
  "prevPage": 103,
  "nextPage": 105,
  "slideType": "appendix_disclosure",
  "function": "summarize",
  "density": "overcrowded",
  "nDataPoints": 0,
  "notes": "The slide is structured as a table of audit focus areas and corresponding audit procedures.",
  "elementsJson": [
    "paragraph"
  ],
  "metadataConfidence": 1,
  "imagePath": null,
  "slideHref": "/slides/019dd923-5ca1-7489-b63a-1fa9253061d3/104",
  "deckHref": "/decks/019dd923-5ca1-7489-b63a-1fa9253061d3",
  "deckJsonHref": "/decks/019dd923-5ca1-7489-b63a-1fa9253061d3.json",
  "deckAnchorHref": "/decks/019dd923-5ca1-7489-b63a-1fa9253061d3#slide-104",
  "components": [
    {
      "bbox": {
        "h": 0.55,
        "w": 0.14,
        "x": 0.02,
        "y": 0.12
      },
      "kind": "list",
      "text": "Foreword\nKey statistics\nReport of the Supervisory Board\nReport of the Board of Management\nFinancial statements Holding PricewaterhouseCoopers Nederland B.V.\n1. Consolidated financial statements\n2. Company financial statements\n3. Other information\n3.1. Provisions of the Articles of Association governing the appropriation of result\n3.2. Specific provisions of the Articles of Association governing shareholder control\n3.3. Combined independent auditors and assurance report\nInformation about PwC\nAppendices",
      "attrs": null,
      "subkind": "bullet",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "f03e448e-6759-40f5-bb03-6ff1b215e31a",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.18,
        "w": 0.35,
        "x": 0.48,
        "y": 0.18
      },
      "kind": "paragraph",
      "text": "During our audit we performed substantive procedures regarding the valuation of the provision for vacant property. We verified whether additions and deductions to the provision are supported by underlying information. We verified that the remaining tenancy period is in accordance with the tenancy agreement and that the assumptions used are based on the actual rental costs. We also verified the assumptions made regarding the possibility of offering the vacant offices for rent.\nWe analysed underlying evidence and conducted interviews with those responsible.\nIn addition we evaluated the notes on clarity and context and examined whether trends and developments were sufficiently explained.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "0a03904b-e192-4696-a29c-b6b3e3856c8b",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.06,
        "w": 0.25,
        "x": 0.17,
        "y": 0.46
      },
      "kind": "paragraph",
      "text": "Valuation of the provision for professional liability is an important focus area during our audit because of the estimates and assumptions that need to be made regarding the extent of professional liability in certain cases.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "4c55f91d-2f19-4c0c-b2a5-324b9f28cc99",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.12,
        "w": 0.25,
        "x": 0.17,
        "y": 0.71
      },
      "kind": "paragraph",
      "text": "In order to give stakeholders a fair view on the social, economic and environmental achievements and challenges in the year under review it is crucial that both successes and dilemmas are included. Clarifications and sufficient context are required to explain the progress in PwC's corporate responsibility performance, whether positive or negative. As a result the balanced reporting in the presented text and data is an important part of our audit.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "b531507a-9152-43de-88b2-c6f813112a26",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.18,
        "w": 0.35,
        "x": 0.48,
        "y": 0.71
      },
      "kind": "paragraph",
      "text": "Evaluating the balance in the presented notes and data within a corporate responsibility report requires a thorough understanding of developments within the sector and the company. In this respect, a stakeholder analysis, media analysis and specific sector knowledge is utilized to have a full understanding of recent developments and ensure a balanced presentation of corporate responsibility performance. In addition we evaluated PwC's data collection and reporting in terms of criteria applied and processes followed. We analysed the underlying evidence and conducted interviews with those responsible for presenting the corporate responsibility performance. Furthermore we evaluated the text on clarity and context and examined whether trends and developments were sufficiently explained.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "cf0dd431-e955-4de9-991c-ff7eca9ec71b",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.06,
        "w": 0.25,
        "x": 0.17,
        "y": 0.18
      },
      "kind": "paragraph",
      "text": "Valuation of the provision for vacant property is an important focus area during our audit because significant assumptions are made for calculating this provision.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "d668ec4d-96ed-4417-9373-4478bcbfb49d",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.15,
        "w": 0.35,
        "x": 0.48,
        "y": 0.46
      },
      "kind": "paragraph",
      "text": "During our audit we received an overview of claims either recognized in the provision for professional liability and/or disclosed in the financial statements. We received lawyers letters from the lawyers engaged by PwC informing us about any significant claims against PwC. With these we determined the accuracy and completeness of claims recognized and/or disclosed in the financial statements. In this respect we also gained additional comfort from the minutes of the board meetings.\nIn addition we interviewed members of the PwC claim team.",
      "attrs": null,
      "subkind": "paragraph",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "f6ef2ec6-d744-40d5-8b35-5071d00c20c1",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.02,
        "w": 0.15,
        "x": 0.17,
        "y": 0.92
      },
      "kind": "source-note",
      "text": "104 | PwC Annual Report 2017-2018",
      "attrs": null,
      "subkind": null,
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "ac2bbe25-af48-4b68-86a5-e3528d5d12a8",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.02,
        "w": 0.1,
        "x": 0.48,
        "y": 0.42
      },
      "kind": "title",
      "text": "Our audit approach",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "300c5e7b-83ca-403c-b8ad-78bd2f047c3b",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.02,
        "w": 0.25,
        "x": 0.17,
        "y": 0.67
      },
      "kind": "title",
      "text": "Audit components of the Annual Report",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "3130859f-35f5-4c9f-8ad0-df062f89a002",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.02,
        "w": 0.1,
        "x": 0.48,
        "y": 0.12
      },
      "kind": "title",
      "text": "Our audit approach",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "4bb6d546-2741-4890-a1d9-8eeaa55b1b7b",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.02,
        "w": 0.1,
        "x": 0.02,
        "y": 0.09
      },
      "kind": "title",
      "text": "Contents",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "52c7a963-b4de-490f-9ec9-841b77fd1c0e",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.02,
        "w": 0.25,
        "x": 0.17,
        "y": 0.42
      },
      "kind": "title",
      "text": "Valuation of provision for professional liability",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "5d0bf750-7e07-4fa8-9586-c7b5e30039fc",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.02,
        "w": 0.1,
        "x": 0.48,
        "y": 0.67
      },
      "kind": "title",
      "text": "Our audit approach",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "75239cbb-7449-4bd6-8764-c9b3c6fe61e5",
      "frameworkName": null,
      "frameworkSlug": null
    },
    {
      "bbox": {
        "h": 0.05,
        "w": 0.25,
        "x": 0.17,
        "y": 0.12
      },
      "kind": "title",
      "text": "Valuation provision for office vacancy in respect of lease premises",
      "attrs": null,
      "subkind": "headline",
      "toolName": null,
      "toolSlug": null,
      "confidence": null,
      "componentId": "ae73f04d-623e-4421-87dc-9b105550c2f2",
      "frameworkName": null,
      "frameworkSlug": null
    }
  ],
  "metrics": [],
  "tools": [],
  "frameworks": [],
  "arcBeats": [
    {
      "to": 136,
      "from": 103,
      "beatId": "ad3b61dc-8e5a-4527-b576-0b3a2cd471bf",
      "arcName": "The Sparkline",
      "arcSlug": "sparkline",
      "beatName": "Appendix",
      "beatSlug": null,
      "evidence": "The appendix section provides additional information, including notes to the financial statements, and other supporting data.",
      "position": 4,
      "confidence": 0.8,
      "parentBeatName": null,
      "parentBeatSlug": null
    }
  ],
  "loops": [],
  "imagePathAlt": null,
  "thumbSrc": null,
  "thumbSrcAlt": null,
  "locked": true
}