Note 11 Other operating expenses Amounts in EUR thousand 1 Jan-31 Dec 22 1 Jan-31 Dec 21 Transport, maintenance, energy and water expenses 18 632 13 371 External services 6 745 5 341 Travel, insurance, meetings and office expenses 2 711 1 858 Lease expenses 862 537 Other operating expenses 5 980 2 435 Total other operating expenses 34 930 23 543 REMUNERATION OF THE AUDITOR Amounts in EUR thousand 1 Jan-31 Dec 22 1 Jan-31 Dec 21 Audit services 304 216 Other assurance services 5 13 Other non-assurance services - - Total total audit expenses 309 229 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 2022 Plant and equipment 31 Dec 2021 Opening balance 2 741 3 606 Additions 483 450 Depreciation (1 465) (1 411) Adjustments (613) - Currency translation difference 155 97 Closing balance 1 301 2 741 Fiven Annual Report 2022 Financial statements 51
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