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Barriers to Scale | Workshop Deloitte World AI Summit
09-10-2019
© 2019 Deloitte The Netherlands
Facilitators
Barriers to Scale | Workshop Deloitte World AI Summit 2019 1
Maurice Fransen Naser Bakhshi
Director Artificial IntelligenceDirector Analytics & Cognitive
© 2019 Deloitte The Netherlands Barriers to Scale | Workshop Deloitte World AI Summit 2019 2
© 2019 Deloitte The Netherlands
Artificial Intelligence is experiencing a growth in sophistication across three major
horizons
The Journey for AI Adoption
Autonomous Intelligence:
AI decides and executes
autonomously
(e.g., General AI, Blockchain)
Horizon 3
Assisted Intelligence:
Requires human assistance
and interpretation
(e.g., Data Management, Data
Analytics, Robotics Process
Automation, AI Risk & Control)
Horizon 1
Horizon 2
Augmented Intelligence:
Machine Learning augments
human decisions
(e.g., Intelligent Automation, Cognitive
Insights, Cognitive Engagement, Narrow
AI)
Exponential computing
power
Explosion of data
Sophisticated
algorithms
Intelligent human-
machine interactions
Barriers to Scale | Workshop Deloitte World AI Summit 2019 3
© 2019 Deloitte The Netherlands
Why this workshop?
4Barriers to Scale | Workshop Deloitte World AI Summit 2019
© 2019 Deloitte The Netherlands
Why is it important to understand the hurdles that prevent us in leveraging value from
AI?
Barriers to Scale
Barriers to Scale | Workshop Deloitte World AI Summit 2019 5
Organizations struggle
to manage an
increasingly uncertain
world
Making sense of rapid
technological change
has became a top sport
Data & Artificial
Intelligence have
become important part
of our daily life
Being aware is not
enough, you need to
take action in spite of
uncertainty
© 2019 Deloitte The Netherlands
Why is it important to understand the hurdles that prevent us in leveraging value from
AI?
Barriers to Scale
Barriers to Scale | Workshop Deloitte World AI Summit 2019 6
4%
2%
2%
4%
7%
21%
18%
20%
22%
0% 5% 10% 15% 20% 25%
N/A
Workflow reproducibility
Efficient tuning of hyperparameters
Lega concerns, risks or compiance issues
Technical infrastructur challenges
Difficulties in identifying appropriate business use cases
Lack of skilled people / difficult hiring the required roles
Lack of data or data qaulity issues
Company culture does not yet recognize needs for AI
© 2019 Deloitte The Netherlands Barriers to Scale | Workshop Deloitte World AI Summit 2019 7
© 2019 Deloitte The Netherlands
Deloitte has developed and embedded an end-to-end AI platform
A Cognitive Information Retrieval Platform for a leading Life Science company
Barriers to Scale | Workshop Deloitte World AI Summit 2019 8
https://vimeo.com/338940522/ffaf8036f8
© 2019 Deloitte The Netherlands
Barriers to Scale
9Barriers to Scale | Workshop Deloitte World AI Summit 2019
© 2019 Deloitte The Netherlands
We see 3 main categories why companies struggle to get real value out of AI
Barriers to Scale
Barriers to Scale | Workshop Deloitte World AI Summit 2019 10
Ethical
&
Unbiased AI
Data
&
Technology
Organization
© 2019 Deloitte The Netherlands
Barriers to Scale
Data & Technology
Barriers to Scale | Workshop Deloitte World AI Summit 2019 11
Quality of
data
Labeled data
Legacy
landscape
© 2019 Deloitte The Netherlands Barriers to Scale | Workshop Deloitte World AI Summit 2019 12
© 2019 Deloitte The Netherlands
Barriers to Scale
Ethical and unbiased AI
Barriers to Scale | Workshop Deloitte World AI Summit 2019 13
Biased data
TransparencyEthics
Legal issues
© 2019 Deloitte The Netherlands Barriers to Scale | Workshop Deloitte World AI Summit 2019 14
© 2019 Deloitte The Netherlands
Advanced Algorithms can spiral out of control…..
Weapons of math destruction
Barriers to Scale | Workshop Deloitte World AI Summit 2019 15
© 2019 Deloitte The Netherlands
Barriers to Scale
Organization
Barriers to Scale | Workshop Deloitte World AI Summit 2019 16
Talent
Way of
working
Trust
© 2019 Deloitte The Netherlands Barriers to Scale | Workshop Deloitte World AI Summit 2019 17
© 2019 Deloitte The Netherlands
To create tangible value generated with support of AI requires not only a structure
approach but also a real team effort from multiple disciplines within and outside of the
organization
Scaling AI is “team sport”
Barriers to Scale | Workshop Deloitte World AI Summit 2019 18
1. WORK TOGETHER
• Business SME’s (depending on domai)
• Privacy & Security professionals for ethics and
(cyber) security
• Legal and Law professionals for contracting,
GDPR etc.
• Change Specialist with digital transformation
capabilities
• AI specialists with core DS/AI capabilities
• Data Engineers
• UX / UI designers and developers
• Enterprise Architects
• Dev/Ops leads
Responsibilities NIKE Responsibilities Deloitte
2. BENEFIT KEY STRENGTHS
TECHNICAL CAPABILITIES BUSINESS CAPABILITIES
3. ENSURE ADOPTION
© 2019 Deloitte The Netherlands
Guiding principles to Scale
19Barriers to Scale | Workshop Deloitte World AI Summit 2019
© 2019 Deloitte The Netherlands
An AI journey can start small, with an assessment followed by building of a MVP, albeit
taking the broader strategic perspective into consideration
High level approach for the AI Journey
Barriers to Scale | Workshop Deloitte World AI Summit 2019 20
AI Value Assessment
Moonshot
Scale-up and Roll-out
outside the organizationMinimum Viable Product
Scale-up and Roll-out
within organization
Value
Time / Phases
Go or no-go
Go or no-go
Go or no-go
Go or no-go
Define a desirable, feasible
and viable AI solution
Create the minimum viable
product for the AI solution
Scale the solution up with
more functionalities, data
sources and features and roll
it out to other regions and
segments
Use the expanded knowledge
base and AI capabilities, build
solutions suitable for
customers and their
consumers
Realize the moonshot derived
from the corporate strategy,
making full use of the
integrated AI solution,
knowledge base and AI
capabilities
© 2019 Deloitte The Netherlands
To start the journey, AI value assessment helps to determine the value add that AI
could bring
AI Value Assessment
Barriers to Scale | Workshop Deloitte World AI Summit 2019 21
Users
• Defined user personas and
as-is journeys
• Determined detailed use
cases (flows)
Business value
• Determined business value
of use case
Data
• Collect and assess the
required data and data
sources on as quality,
availability
Technology
• Check technological
feasibility of desired
functionalities
• Design architecture for AI
Platform
Organization
• Assess change readiness of
the organization
Risk
• Identify threats and risks
based on data and
architecture rules (e.g. GDPR)
Strategic alignment
• Assess whether the
solution is in line with
organization strategy
Industry alignment
• Validate the solution against
the AI developments in the
Industry
Feasibility (Can we build it?)Desirability (Do we want it?)
Viability (Does it make sense?)
© 2019 Deloitte The Netherlands
After the AI Value Assessment the MVP design using the right tools and methods
ensures tangible results with both short and long term value
Minimum Viable Product
Barriers to Scale | Workshop Deloitte World AI Summit 2019 22
• Deloitte’s ’Asset Light’ approach - allows
the client to utilize Deloitte’s assets as long
as they need to postpone making large
investments in tooling, hardware or people
until they are certain about the solution
• Go/no-go decisions – Allow for the client
to assess if they want to continue
development
• Agile Methodology ensures for value
based, relevant prioritization of tangible
deliverables while incrementally reaching the
must haves and nice to have use cases
• MVP not only allows for a fast, tangible,
production ready solution, but also helps the
system to get smarter through
feedback/lessons learnt as users start using
the solution immediately
• Cognitive Control Tower - to ensure an aligned approach and methodology, cross leverage best
practices and learnings, bring in subject matter expertise
• Close collaboration between Deloitte and client experts / future users of the system to embed
knowledge in the organization and promote early adoption of the system
Key Design
Principles
Collaboration
& Governance
Focus on
tangible results
De-risk
investments
© 2019 Deloitte The Netherlands
Once the MVP is complete, the AI platform can be scaled up by adding new features
while simultaneously rolling it out to new users or Business Units
Scale Up and Roll Out Beyond MVP
Barriers to Scale | Workshop Deloitte World AI Summit 2019 23
MVP
Roll-out
Scale-up
• Scale-up will consist of adding new features or new technology or languages to
the platform
• Activities consist mainly of new features development concerned with extending the
existing AI corpus
• Roll-out will consist of extending the solution to more users
either in another region or another function
• Close attention is given to (mindset) change management so
that users get the full benefit of the solution
© 2019 Deloitte The Netherlands
Addressing the barriers requires a “multidisciplinary“ and structured approach. It will
be a journey through different phases that will need strong focus value generations
Guiding principles to scale (1/3)
Barriers to Scale | Workshop Deloitte World AI Summit 2019 24
VISION &
STRATEGY
• Focus on value creation instead of problem solving
• Educate the organization in what AI IS and what it is NOT!
• Adoption is about trust and cultural shift!
• Have a multidisciplinary team before embarking the AI journey
• Have “change champions” to embed AI
• Have “run & maintain” capacity & capability to keep AI alive
SKILLS &
TALENT
1
2
© 2019 Deloitte The Netherlands
Addressing the barriers requires a “multidisciplinary“ and structured approach. It will
be a journey through different phases that will need strong focus value generations
Guiding principles to scale (2/3)
Barriers to Scale | Workshop Deloitte World AI Summit 2019 25
PROCESS
• Ensure end-user hands-on involvement from “Day-Zero”
• Perform business readiness assessment to focus where value is
• Agree on value measurement and “temp-check moments”
• Apply FAIR principles (Findable, Accessible, Interoperable, Reusable) to the data
• Perform feasibility assessment on quality of data
• Define and enforce a “holy bible” of privacy, ethics & security rules for your data
DATA
3
4
© 2019 Deloitte The Netherlands
Addressing the barriers requires a “multidisciplinary“ and structured approach. It will
be a journey through different phases that will need strong focus value generations
Guiding principles to scale (3/3)
Barriers to Scale | Workshop Deloitte World AI Summit 2019 26
TECHNOLOGY
• Count on effort: AI solutions in a legacy landscape is like an “organ transplantation”
• Dare to say NO to “shiny” tools, algorithms and API’s
• Involve enterprise architects from the beginning of your AI journey
5
© 2019 Deloitte The Netherlands
Where do you want to lead your organization to? A summary of Artificial Intelligence
maturity
Towards the AI fueled organization
Barriers to Scale | Workshop Deloitte World AI Summit 2019 27
Aware of possibilities.
However, little to no
infrastructure to collect
or use data exits, use of
AI is absent and
strategy towards it is
poorly defined
Adoption of new
technologies in parts of
the organization by
improving skills and
implement basic tooling.
Use of AI is basic and
limited
Expansion of
capabilities covering
multiple silo’s in the
organization, developing
an infrastructure to
combine insights from
more then one tool
and/or channel.
Expending AI use and
knowledge
Industrialization of
techniques on data from
a broad perspective of
resources and across all
channels.
AI use is a core
component in
generation of
meaningful and
predictive insights and
fuels new ideas
Transformation to
streamline decision
making between all the
functions in the
organization and fully
automated decision
making powered by
AI and monitored by
humans
Level 1
Raised
Awareness
Level 2
Juvenile AI
Level 3
Junior AI
Level 4
AI
Embracement
Level 5
AI-fueled
organization
Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms
are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.nl/about to learn more about our global network of member
firms.
Deloitte provides audit, consulting, financial advisory, risk advisory, tax and related services to public and private clients spanning multiple industries. Deloitte serves four out of five Fortune Global 500® companies
through a globally connected network of member firms in more than 150 countries and territories bringing world-class capabilities, insights, and high-quality service to address clients’ most complex business
challenges. To learn more about how Deloitte’s approximately 245,000 professionals make an impact that matters, please connect with us on Facebook, LinkedIn, or Twitter.
This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the “Deloitte Network”) is, by means of this
communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity
in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this communication.
© 2019 Deloitte The Netherlands

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World AI summit "barriers to scale" - Deloitte

  • 1. Barriers to Scale | Workshop Deloitte World AI Summit 09-10-2019
  • 2. © 2019 Deloitte The Netherlands Facilitators Barriers to Scale | Workshop Deloitte World AI Summit 2019 1 Maurice Fransen Naser Bakhshi Director Artificial IntelligenceDirector Analytics & Cognitive
  • 3. © 2019 Deloitte The Netherlands Barriers to Scale | Workshop Deloitte World AI Summit 2019 2
  • 4. © 2019 Deloitte The Netherlands Artificial Intelligence is experiencing a growth in sophistication across three major horizons The Journey for AI Adoption Autonomous Intelligence: AI decides and executes autonomously (e.g., General AI, Blockchain) Horizon 3 Assisted Intelligence: Requires human assistance and interpretation (e.g., Data Management, Data Analytics, Robotics Process Automation, AI Risk & Control) Horizon 1 Horizon 2 Augmented Intelligence: Machine Learning augments human decisions (e.g., Intelligent Automation, Cognitive Insights, Cognitive Engagement, Narrow AI) Exponential computing power Explosion of data Sophisticated algorithms Intelligent human- machine interactions Barriers to Scale | Workshop Deloitte World AI Summit 2019 3
  • 5. © 2019 Deloitte The Netherlands Why this workshop? 4Barriers to Scale | Workshop Deloitte World AI Summit 2019
  • 6. © 2019 Deloitte The Netherlands Why is it important to understand the hurdles that prevent us in leveraging value from AI? Barriers to Scale Barriers to Scale | Workshop Deloitte World AI Summit 2019 5 Organizations struggle to manage an increasingly uncertain world Making sense of rapid technological change has became a top sport Data & Artificial Intelligence have become important part of our daily life Being aware is not enough, you need to take action in spite of uncertainty
  • 7. © 2019 Deloitte The Netherlands Why is it important to understand the hurdles that prevent us in leveraging value from AI? Barriers to Scale Barriers to Scale | Workshop Deloitte World AI Summit 2019 6 4% 2% 2% 4% 7% 21% 18% 20% 22% 0% 5% 10% 15% 20% 25% N/A Workflow reproducibility Efficient tuning of hyperparameters Lega concerns, risks or compiance issues Technical infrastructur challenges Difficulties in identifying appropriate business use cases Lack of skilled people / difficult hiring the required roles Lack of data or data qaulity issues Company culture does not yet recognize needs for AI
  • 8. © 2019 Deloitte The Netherlands Barriers to Scale | Workshop Deloitte World AI Summit 2019 7
  • 9. © 2019 Deloitte The Netherlands Deloitte has developed and embedded an end-to-end AI platform A Cognitive Information Retrieval Platform for a leading Life Science company Barriers to Scale | Workshop Deloitte World AI Summit 2019 8 https://vimeo.com/338940522/ffaf8036f8
  • 10. © 2019 Deloitte The Netherlands Barriers to Scale 9Barriers to Scale | Workshop Deloitte World AI Summit 2019
  • 11. © 2019 Deloitte The Netherlands We see 3 main categories why companies struggle to get real value out of AI Barriers to Scale Barriers to Scale | Workshop Deloitte World AI Summit 2019 10 Ethical & Unbiased AI Data & Technology Organization
  • 12. © 2019 Deloitte The Netherlands Barriers to Scale Data & Technology Barriers to Scale | Workshop Deloitte World AI Summit 2019 11 Quality of data Labeled data Legacy landscape
  • 13. © 2019 Deloitte The Netherlands Barriers to Scale | Workshop Deloitte World AI Summit 2019 12
  • 14. © 2019 Deloitte The Netherlands Barriers to Scale Ethical and unbiased AI Barriers to Scale | Workshop Deloitte World AI Summit 2019 13 Biased data TransparencyEthics Legal issues
  • 15. © 2019 Deloitte The Netherlands Barriers to Scale | Workshop Deloitte World AI Summit 2019 14
  • 16. © 2019 Deloitte The Netherlands Advanced Algorithms can spiral out of control….. Weapons of math destruction Barriers to Scale | Workshop Deloitte World AI Summit 2019 15
  • 17. © 2019 Deloitte The Netherlands Barriers to Scale Organization Barriers to Scale | Workshop Deloitte World AI Summit 2019 16 Talent Way of working Trust
  • 18. © 2019 Deloitte The Netherlands Barriers to Scale | Workshop Deloitte World AI Summit 2019 17
  • 19. © 2019 Deloitte The Netherlands To create tangible value generated with support of AI requires not only a structure approach but also a real team effort from multiple disciplines within and outside of the organization Scaling AI is “team sport” Barriers to Scale | Workshop Deloitte World AI Summit 2019 18 1. WORK TOGETHER • Business SME’s (depending on domai) • Privacy & Security professionals for ethics and (cyber) security • Legal and Law professionals for contracting, GDPR etc. • Change Specialist with digital transformation capabilities • AI specialists with core DS/AI capabilities • Data Engineers • UX / UI designers and developers • Enterprise Architects • Dev/Ops leads Responsibilities NIKE Responsibilities Deloitte 2. BENEFIT KEY STRENGTHS TECHNICAL CAPABILITIES BUSINESS CAPABILITIES 3. ENSURE ADOPTION
  • 20. © 2019 Deloitte The Netherlands Guiding principles to Scale 19Barriers to Scale | Workshop Deloitte World AI Summit 2019
  • 21. © 2019 Deloitte The Netherlands An AI journey can start small, with an assessment followed by building of a MVP, albeit taking the broader strategic perspective into consideration High level approach for the AI Journey Barriers to Scale | Workshop Deloitte World AI Summit 2019 20 AI Value Assessment Moonshot Scale-up and Roll-out outside the organizationMinimum Viable Product Scale-up and Roll-out within organization Value Time / Phases Go or no-go Go or no-go Go or no-go Go or no-go Define a desirable, feasible and viable AI solution Create the minimum viable product for the AI solution Scale the solution up with more functionalities, data sources and features and roll it out to other regions and segments Use the expanded knowledge base and AI capabilities, build solutions suitable for customers and their consumers Realize the moonshot derived from the corporate strategy, making full use of the integrated AI solution, knowledge base and AI capabilities
  • 22. © 2019 Deloitte The Netherlands To start the journey, AI value assessment helps to determine the value add that AI could bring AI Value Assessment Barriers to Scale | Workshop Deloitte World AI Summit 2019 21 Users • Defined user personas and as-is journeys • Determined detailed use cases (flows) Business value • Determined business value of use case Data • Collect and assess the required data and data sources on as quality, availability Technology • Check technological feasibility of desired functionalities • Design architecture for AI Platform Organization • Assess change readiness of the organization Risk • Identify threats and risks based on data and architecture rules (e.g. GDPR) Strategic alignment • Assess whether the solution is in line with organization strategy Industry alignment • Validate the solution against the AI developments in the Industry Feasibility (Can we build it?)Desirability (Do we want it?) Viability (Does it make sense?)
  • 23. © 2019 Deloitte The Netherlands After the AI Value Assessment the MVP design using the right tools and methods ensures tangible results with both short and long term value Minimum Viable Product Barriers to Scale | Workshop Deloitte World AI Summit 2019 22 • Deloitte’s ’Asset Light’ approach - allows the client to utilize Deloitte’s assets as long as they need to postpone making large investments in tooling, hardware or people until they are certain about the solution • Go/no-go decisions – Allow for the client to assess if they want to continue development • Agile Methodology ensures for value based, relevant prioritization of tangible deliverables while incrementally reaching the must haves and nice to have use cases • MVP not only allows for a fast, tangible, production ready solution, but also helps the system to get smarter through feedback/lessons learnt as users start using the solution immediately • Cognitive Control Tower - to ensure an aligned approach and methodology, cross leverage best practices and learnings, bring in subject matter expertise • Close collaboration between Deloitte and client experts / future users of the system to embed knowledge in the organization and promote early adoption of the system Key Design Principles Collaboration & Governance Focus on tangible results De-risk investments
  • 24. © 2019 Deloitte The Netherlands Once the MVP is complete, the AI platform can be scaled up by adding new features while simultaneously rolling it out to new users or Business Units Scale Up and Roll Out Beyond MVP Barriers to Scale | Workshop Deloitte World AI Summit 2019 23 MVP Roll-out Scale-up • Scale-up will consist of adding new features or new technology or languages to the platform • Activities consist mainly of new features development concerned with extending the existing AI corpus • Roll-out will consist of extending the solution to more users either in another region or another function • Close attention is given to (mindset) change management so that users get the full benefit of the solution
  • 25. © 2019 Deloitte The Netherlands Addressing the barriers requires a “multidisciplinary“ and structured approach. It will be a journey through different phases that will need strong focus value generations Guiding principles to scale (1/3) Barriers to Scale | Workshop Deloitte World AI Summit 2019 24 VISION & STRATEGY • Focus on value creation instead of problem solving • Educate the organization in what AI IS and what it is NOT! • Adoption is about trust and cultural shift! • Have a multidisciplinary team before embarking the AI journey • Have “change champions” to embed AI • Have “run & maintain” capacity & capability to keep AI alive SKILLS & TALENT 1 2
  • 26. © 2019 Deloitte The Netherlands Addressing the barriers requires a “multidisciplinary“ and structured approach. It will be a journey through different phases that will need strong focus value generations Guiding principles to scale (2/3) Barriers to Scale | Workshop Deloitte World AI Summit 2019 25 PROCESS • Ensure end-user hands-on involvement from “Day-Zero” • Perform business readiness assessment to focus where value is • Agree on value measurement and “temp-check moments” • Apply FAIR principles (Findable, Accessible, Interoperable, Reusable) to the data • Perform feasibility assessment on quality of data • Define and enforce a “holy bible” of privacy, ethics & security rules for your data DATA 3 4
  • 27. © 2019 Deloitte The Netherlands Addressing the barriers requires a “multidisciplinary“ and structured approach. It will be a journey through different phases that will need strong focus value generations Guiding principles to scale (3/3) Barriers to Scale | Workshop Deloitte World AI Summit 2019 26 TECHNOLOGY • Count on effort: AI solutions in a legacy landscape is like an “organ transplantation” • Dare to say NO to “shiny” tools, algorithms and API’s • Involve enterprise architects from the beginning of your AI journey 5
  • 28. © 2019 Deloitte The Netherlands Where do you want to lead your organization to? A summary of Artificial Intelligence maturity Towards the AI fueled organization Barriers to Scale | Workshop Deloitte World AI Summit 2019 27 Aware of possibilities. However, little to no infrastructure to collect or use data exits, use of AI is absent and strategy towards it is poorly defined Adoption of new technologies in parts of the organization by improving skills and implement basic tooling. Use of AI is basic and limited Expansion of capabilities covering multiple silo’s in the organization, developing an infrastructure to combine insights from more then one tool and/or channel. Expending AI use and knowledge Industrialization of techniques on data from a broad perspective of resources and across all channels. AI use is a core component in generation of meaningful and predictive insights and fuels new ideas Transformation to streamline decision making between all the functions in the organization and fully automated decision making powered by AI and monitored by humans Level 1 Raised Awareness Level 2 Juvenile AI Level 3 Junior AI Level 4 AI Embracement Level 5 AI-fueled organization
  • 29. Deloitte refers to one or more of Deloitte Touche Tohmatsu Limited, a UK private company limited by guarantee (“DTTL”), its network of member firms, and their related entities. DTTL and each of its member firms are legally separate and independent entities. DTTL (also referred to as “Deloitte Global”) does not provide services to clients. Please see www.deloitte.nl/about to learn more about our global network of member firms. Deloitte provides audit, consulting, financial advisory, risk advisory, tax and related services to public and private clients spanning multiple industries. Deloitte serves four out of five Fortune Global 500® companies through a globally connected network of member firms in more than 150 countries and territories bringing world-class capabilities, insights, and high-quality service to address clients’ most complex business challenges. To learn more about how Deloitte’s approximately 245,000 professionals make an impact that matters, please connect with us on Facebook, LinkedIn, or Twitter. This communication contains general information only, and none of Deloitte Touche Tohmatsu Limited, its member firms, or their related entities (collectively, the “Deloitte Network”) is, by means of this communication, rendering professional advice or services. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional adviser. No entity in the Deloitte Network shall be responsible for any loss whatsoever sustained by any person who relies on this communication. © 2019 Deloitte The Netherlands