(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 Borussia Dortmund Geschäftsführungs-GmbH.
EUR ‘000 |
|
2024/2025 |
|
2023/2024 |
|---|---|---|---|---|
|
|
|
|
|
Transactions with BV. Borussia 09 e.V. Dortmund |
|
|
|
|
Rental income |
|
271 |
|
269 |
Income from other services |
|
378 |
|
292 |
Income from ticket sales |
|
50 |
|
61 |
Expenses from recharging youth squads |
|
2,840 |
|
2,118 |
|
|
|
|
|
Transactions with Borussia Dortmund Geschäftsführungs-GmbH |
|
|
|
|
Expense from costs recharged |
|
8,472 |
|
10,525 |
of which from executive remuneration falling due in the short term |
|
8,013 |
|
9,400 |
|
|
|
|
|
Transactions with Orthomed GmbH |
|
|
|
|
Expense from other services |
|
444 |
|
371 |
EUR ‘000 |
|
30/06/2025 |
|
30/06/2024 |
|---|---|---|---|---|
|
|
|
|
|
Other current and non-current assets |
|
|
|
|
Intercompany account with BV. Borussia 09 e.V. Dortmund |
|
0 |
|
96 |
|
|
|
|
|
Other current and non-current liabilities |
|
|
|
|
Intercompany account with BV. Borussia 09 e.V. Dortmund |
|
95 |
|
0 |
Intercompany account with Borussia Dortmund Geschäftsführungs-GmbH |
|
1,796 |
|
8,506 |
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 Borussia Dortmund Geschäftsführungs-GmbH (merchandising, tickets, sponsorship, events, travel services, other services) amounting to EUR 422 thousand (previous year: EUR 480 thousand). These transactions were conducted at arm’s length.