Starting in 2024, remuneration of Executive Board members consists solely of a fixed component and is fully paid in cash. Executive Board members do not receive a representation fees, nor do they receive shares or bonds. Up to and including 2023, remuneration of Executive Board members also included a variable component. This variable remuneration (up to a maximum of 20 percent) was paid 60 percent unconditionally and 40 percent conditionally. The retention period for the conditional portion is three years, meaning payments of the conditional portion will continue until 2027. This portion is also fully paid in cash.

The remuneration of the Executive Board members for the financial year included a fixed salary of €1,361,000 (2023: €1,177,000), a paid variable remuneration of €162,000 (2023: €144,000), and pension contributions of €259,000 (2023: €262,000). The remuneration of Management Board members consists of remuneration of current as well as former members.

The remuneration of the Supervisory Board members (of DELA Coöperatie U.A., DELA Holding NV and DELA Natura en levensverzekeringen NV together) in the book year amounted to €225,000 (2023: €229,000).

The remuneration complies with the Wet beloningsbeleid financiële ondernemingen.

The fee for auditing the financial statements involves the total fee for the book year to which the financial statements relates, regardless of whether the activities were already performed by the external accountant during the book year. The fees related to the review procedures on the 2024 sustainability statement are estimated at €300,000 and included within the audit activities for the Netherlands. The audit fees for book year 2023 have been adjusted to incorporate the final invoicing.

In this book year and the previous, the following amounts in audit fees were charged to the result:

The taxes on the positive results before tax to the amount of €156.7 million can be clarified as follows:

DELA Group has used the mandatory exception based on RJ statement 2023-14 regarding the treatment of deferred tax assets and liabilities related to Pillar 2 income taxes. On 19 December 2023, the first chamber in the Netherlands, where the parent company of DELA Group is based, passed the legislation on Pillar 2 income taxes, which came into effect on 1 January 2024. According to the legislation, the parent company is required to pay an additional tax in the Netherlands on the profits of its subsidiaries that are taxed at an effective tax rate of less than 15%. The main jurisdictions where exposures to this tax may exist include Belgium, Luxembourg and Germany. The current tax expenses of the group related to Pillar 2 income taxes amount to €1.3 million, of which €0.8 million relates to Luxembourg and €0.5 million to Belgium.