(33) Transactions with related parties

The general partner in Borussia Dortmund GmbH & Co. KGaA is Borussia Dortmund Geschäftsführungs-GmbH. The latter is responsible for the management and legal representation of Borussia Dortmund GmbH & Co. KGaA. The power to appoint and remove members of staff thus rests with BV. Borussia 09 e.V., Dortmund, in its capacity as the sole shareholder in Borussia Dortmund Geschäftsführungs-GmbH. Both Borussia Dortmund Geschäftsführungs-GmbH and BV. Borussia 09 e.V. Dortmund, as well as all companies associated therewith hence are deemed to be related parties in accordance with IAS 24.

Please refer to Notes 37 and 39 for further disclosures on the Supervisory Board of Borussia Dortmund GmbH & Co. KGaA and the management of BVB Geschäftsführungs-GmbH.

Related Party Disclosures

EUR '000

 

2021/2022

 

2020/2021

 

 

 

 

 

Transactions with BV. Borussia 09 e.V. Dortmund

 

 

 

 

Rental income

 

291

 

291

Income from other services

 

146

 

187

Income from ticket sales

 

2

 

0

 

 

 

 

 

Transactions with Borussia Dortmund Geschäftsführungs-GmbH

 

 

 

 

Expense from costs recharged

 

6,177

 

4,127

of which from executive remuneration falling due

 

4,180

 

3,818

 

 

 

 

 

Transactions with Orthomed GmbH

 

 

 

 

Expense from other services

 

328

 

322

EUR '000

 

30/06/2022

 

30/06/2021

 

 

 

 

 

Other current and non-current assets

 

 

 

 

Intercompany account with BV. Borussia 09 e.V. Dortmund

 

88

 

63

 

 

 

 

 

Other current liabilities

 

 

 

 

Intercompany account with Borussia Dortmund Geschäftsführungs-GmbH

 

3,843

 

2,126

In addition, transactions were entered into with members of the Supervisory Board of Borussia Dortmund GmbH & Co. KGaA and the management and Advisory Board of BVB Geschäftsführungs-GmbH (merchandising, tickets, sponsorship, events and travel services) amounting to EUR 297 thousand (previous year: EUR 102 thousand). These transactions were conducted at arm’s length.

22nd match day / 13.02.2022

Union Berlin - BVB 0:3

Sporting Highlights