37. Non-interest-bearing current liabilities

38. Off-balance sheet commitments

Under Section 2:403 of the Dutch Civil Code the company accepts liability for the debts incurred by Dutch group companies. The relevant declarations have been filed for perusal at the office of the relevant trade register.

39. Personnel

On average, six employees were employed by Corbion nv working in the Netherlands during 2023 (2022: six employees).

40. Audit fees

Total fees charged by the auditor can be specified as follows.