BORUSSIA DORTMUNDGmbH & Co. Kommanditgesellschaft auf Aktien, Dortmund DEVELOPMENT OF SIGNIFICANT OPERATING EXPENSES Cost of materials In the reporting period, personnel expenses related to the retail and administration areas decreased by Cost of materials decreased by EUR 2,803 thousand EUR 612 thousand year on year to EUR 29,325 to EUR 19,589 thousand. thousand. This figure included the cost of goods sold for both BVB Event & Catering GmbH and BVB Merchandising Personnel expenses in relation to amateur and GmbH. The decline is due mainly to BVB youth football amounted to EUR 11,398 thousand Merchandising GmbH's decrease in revenue. BVB during the current 2020/2021 financial year Event & Catering GmbH's cost of materials likewise (previous year: EUR 12,144 thousand). continued to decline due to the prohibition on events imposed during the pandemic. Depreciation, amortisation and write-downs Personnel expenses Depreciation, amortisation and write-downs rose In financial year 2020/2021, personnel expenses by EUR 4,913 thousand to EUR 111,043 thousand amounted to EUR 215,650 thousand (previous year: in the reporting period. EUR 215,157 thousand). During the period from 1 July 2020 to 30 June 2021, Personnel expenses for the professional squad intangible assets – which consist primarily of increased by 1.07% year on year. The base salary Borussia Dortmund's player registrations – were rose by EUR 2,472 thousand. Performance-based amortised in the amount of EUR 97,440 thousand bonuses amounted to EUR 28,742 thousand (previous year: EUR 88,285 thousand). (previous year: EUR 29,363 thousand) and comprised annual bonuses and performance-based Furthermore, EUR 4,810 thousand in write-downs bonuses for winning the DFB Cup, for finishing third of intangible assets to their fair values were place in the Bundesliga with 64 points, for reaching recorded (previous year: EUR 3,903 thousand). the quarter-finals of the UEFA Champions League and for qualifying directly for the group stage of the Depreciation and write-downs of property, plant and 2021/2022 UEFA Champions League. equipment declined from EUR 13,942 thousand to EUR 13,603 thousand. 146 146