30 Service fees paid to external auditors

Management expenses include the following amounts recognised as fees: to Deloitte €326,000 (Deloitte 2016: €273,900) for audit services and to Deloitte €165,000 (Deloitte 2016: €39,875 and EY 2016: €125,000) for audit-related services. All amounts are excl. VAT.