6. Governance and related parties

6.1 Key management remuneration

The members of the Executive Board and the Supervisory Board are the key management of the Group. The remuneration of members of the Executive Board comprises a fixed compensation plus a fixed expense allowance, and a long term bonus. As of June 1, 2017 the members of the Executive Board receive a fixed annual compensation plus fixed expense allowance. For the NSE business all Executive Board members have been involved and contributed in their respective capacity to various management work streams for NSE.

Total remuneration of the members of the Executive Board in the year under review was as follows:

	Short-term	Other long term benefits		Short-term	Other long term benefits
in € thousands	benefits	Other long term benefits	2022/2023	benefits	Other long term benefits	2021/2022
W.F.J. Honig	1,301	241	1,542	1,222	90	1,312
O. Snijders (till May 31, 2023)	1,007	241	1,248	926	90	1,016
E. Mol (till May 31, 2023)	1,008	241	1,249	926	90	1,016
Total	3,316	723	4,039	3,074	270	3,344

Number of members of the Executive Board in FTE's			3			3

Dagmar Enklaar and Rob Bergmans joined the Executive Board as of June 1. Dagmar Enklaar succeeded Oscar Snijders in the role of Chief Operating Officer (COO), and Rob Bergmans took over the role of Liesbeth Mol as Chief People & Quality Officer (CPQO).

The members of the Supervisory Board were remunerated only short-term benefits as follows:

in € thousands	2022/2023	2021/2022
H. van der Noordaa	108	108
V.G. Moolenaar	79	84
E.C. Meijer	74	83
S.E. Verhart (as of October 18, 2021)	71	53
D.J. Larnder (as of October 18, 2021)	74	46
J.P. Rijsdijk (until September 6, 2021)	0	20
F. Eelkman Rooda (until September 6, 2021)	0	20

Total	406	414

Number of members of the Supervisory Board per May 31	5	5

6.2 Related party transactions

Trading transactions

Balances and transactions between the Company and its subsidiaries, which are related parties of the Company, have been eliminated on consolidation and are not disclosed in this note. All transactions were made on terms equivalent to those that prevail in arm’s length. Please refer to notes 1, 3.4, 4 and 5 for details on transactions of the Group and the Group’s shareholder. We also refer to note 1 regarding international relationships of Deloitte Holding B.V.

	Provision of services to related parties	Purchases of services from related parties	Amounts due from related parties	Amounts due to related parties
	2022/2023	2022/2023	2022/2023	2022/2023

Deloitte NSE LLP group subsidiaries	82,491	52,643	15,678	7,888
Deloitte NSE LLP group associates	30,842	89,309	8,512	5,857
	113,333	141,952	24,190	13,745


	Provision of services to related parties	Purchases of services from related parties	Amounts due from related parties	Amounts due to related parties
	2021/2022	2021/2022	2021/2022	2021/2022

Deloitte NSE LLP group subsidiaries	83,937	50,026	20,036	5,471
Deloitte NSE LLP group associates	22,875	72,928	3,955	4,392
	106,812	122,954	23,991	9,863

Deloitte NSE Investments Limited (“DNSEI”)

The Group subscribed to different classes of non-voting redeemable shares in Deloitte NSE Investments Limited (“DNSEI”), an NSE group entity set up to hold NSE group investments in strategic projects. The total amount subscribed was €6,138 (2022: €5,024). For the purposes of these financial statements, an amount of €5,260 (2022: €3,844) is accounted for as a deemed distribution and movement in net fair value on investments in equity instruments classified as at fair value through OCI to Deloitte NSE LLP. The remaining amount of €878 (2022: €1,180) is the fair value of this equity investment. See note 4.5 Investments

6.3 Fees paid to the independent auditor

The independent auditor’s fee included in the office costs can be specified as follows:

In € thousands	2022/2023	2021/2022
Audit of the financial statements	474	374
Other audits	128	55
Tax advisory services	0	0
Other non-audit services	0	0
	602	429

The independent auditor’s fee is based on the agreed upon fees for the audit and other engagements for the year under review and any additional fees for out of scope work regarding the prior year.