(26) Related Parties


A list of affiliated companies is included in Note 30. Related parties according to IAS 24 “Related Party Disclosures” are, besides the Board of Directors, essentially the Supervisory Board, investments and shareholders.

The compensation of the Board of Directors is as follows:

 

 

€k

 

2008/2009

2007/2008

Short-term benefits (without share-based compensation)

1,936

2,938

Share-based compensation

1,025

1,353

Total compensation

2,961

4,291

Post-employment benefits

176

176

Total

3,137

4,467

The disclosure of share-based compensation refers to the fair value at the grant date. Additions to superannuation (current service costs) for current members of the Board of Directors are disclosed as post-employment benefits. With the conversion of the pension scheme from pension payments to a one-time pay-off or payments in several installments, also pension obligations of the Board of Directors were adapted. As of September 30, 2009, the entitlement to funds of the Board of Directors upon reaching the specified age limit (retirement capital) Pension accruals for obligations of the Board of Directors amounts to €1,230k (2007/2008: €991k).

The members of the Board of Directors own 268,000 share options from the share-based payment programs 2008 and 2009 as of September 30, 2009 (2007/2008: 268,000 share options from share-based payment programs 2007 and 2008). The members of the Supervisory Board own no share options as of September 30, 2009 and 2008.

In fiscal 2008/2009, the members of the Supervisory Board received fringe benefits amounting to €636k (2007/2008: €621k). No long-term benefits are arranged with the members of the Supervisory Board.

For individualized presentation and further details of the Board of Directors’ and Supervisory Board’s compensation, please refer to the presentation of the compensation report, which is part of the Group Management Report.

Total compensation paid to former members of the Board of Directors amounted to €114k in fiscal 2008/2009 (2007/2008: €98k). An amount of €1,816k (2007/2008: €1,823k) is accrued for pension obligations benefiting former members of the Board of Directors.

To a minor extent, Wincor Nixdorf Group has business relations with investment companies. Transactions with these related parties result from the delivery and service relations in the ordinary course of business. Provision of goods and services was billed and paid for at “arm’s length” prices, as would apply between unconnected third parties. No other business of a material nature was transacted with related parties.

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