(38) Auditors’ fees

These were reported in accordance with the classification set out in IDW AcP HFA 36.

Deloitte GmbH Wirtschaftsprüfungsgesellschaft, Düsseldorf, audited the annual and consolidated financial statements of Borussia Dortmund GmbH & Co. KGaA, conducted further statutory and voluntary audits at subsidiaries and performed a project migration audit of IT-based accounting systems that is reported under other services. The auditor reviewed the half-yearly financial report as at 31 December 2025 and carried out mandatory audits and reviews as part of the Bundesliga licensing procedure pursuant to the Bundesliga licensing regulations. The auditors were also tasked with conducting a limited assurance engagement on the Group Sustainability Statement as at 30 June 2026. The other advisory services relate to confirmations in connection with licensing procedures.