This is the value, during the relevant period, for fees paid/payable by the entity to the Directors/trustee(s) for the services in carrying out the functions of a trustee/director, including any consulting or administration services provided. Do not include amounts paid to Directors/trustee(s) that represent a direct reimbursement of expenses incurred by the Directors/trustee(s) on behalf of the entity. Do not include the expense for trustee indemnity insurance. Do not include commissions collected by the trustee for payment to a third party.