Note 11 Other operating expenses Amounts in EUR thousand 1 Jan–31 Dec 21 1 Jan–31 Dec 20 Transport, maintenance, energy and water expenses 1 13 371 7 160 External services 5 341 5 612 Travel, Insurance, meetings and office expenses 1 858 1 640 Lease expenses 537 475 Other operating expenses 1 2 311 2 995 Total other operating expenses 23 418 17 883 1 Energy and water costs of kEUR 3 630 not related to silicon carbide crude production have for FY 2020 been reclassified to Other operating expenses from Raw materials, energy cost and change in inventory. REMUNERATION OF THE AUDITOR Amounts in EUR thousand 1 Jan–31 Dec 21 1 Jan–31 Dec 20 Audit services 216 311 Other assurance services 13 90 Other non-assurance services - 6 Total total audit expenses 229 407 PWC is the group auditor of Fiven. Note 12 Leasing Fiven Group has lease contracts for various production related equipment, mainly forklifts, mining and quarry equipment, trucks and vehicles. The production related equipment generally has lease terms between 1 and 5 years. The obligations under its leases are secured by the lessor’s title to the leased assets. Generally, Fiven Group is restricted from assigning and subleasing the leased assets. Fiven group has some leases of equipment with leases terms of 12 months or less and leases of office equipment with low value. For these leases Fiven Group applies the "short-term lease" and the "lease of low-value assets" recognition exemptions. Set out below are the carrying amount of right-of-use assets recognized and the amount during the period: RIGHT-OF-USE ASSETS Amounts in EUR thousand Plant and equipment 31 Dec 2021 Plant and equipment 31 Dec 2020 Opening balance 3 606 4 044 Additions 450 1 504 Depreciation (1 411) (1 261) Adjustments - (38) Currency translation difference 97 (643) Closing balance 2 741 3 606 Fiven Annual Report 2021 Financial statements 51
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