E.3 Profit and loss account - Club Licensing

UEFA Club Licensing Regulations for the UEFA Women's Champions League

Content Type
Technical Regulations
Category
Specific Regulations
Subject
Club Licensing
Language
English
Enforcement Date
1 June 2022

E.3.1

The minimum disclosure requirements for the profit and loss account are stated below.

Revenue

  1. Gate receipts

  2. Sponsorship and advertising

  3. Broadcasting rights

  4. Commercial activities

  5. UEFA solidarity and prize money

  6. Subsidies, donations, contributions and other grants

  7. Other operating income

  8. Total revenue (sum of items i to vii)

    Expenses

  9. Employee benefit expenses

  10. Other operating expenses

  11. Total operating expenses (excluding player registrations) (sum of items ix to x)

  12. Net result from player transfers

  13. Net non-operating income /(expense) - other

  14. Tax income/ (expense)

  15. Dividends paid / minority interests

  16. Total expenses (sum of items xi to xv)