If the referee decides to suspend a match and a decision is taken that the match is to be completed on a different day, the following conditions apply to the restart of the match:
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If the match is resumed the following day, the match restarts with the same players on the field and the same listed substitutes as at the moment the match was suspended. If a player is unable to restart the match, one of the previously listed substitutes may take their place. This is considered as a substitution. If the team has used all of its substitutions by this point, no change can be made. A listed substitute who is unable to take their place on the bench cannot be replaced.
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If the match is resumed at a later date, the match sheet may contain the same players who were on the match sheet when the match was suspended, with the exception of players suspended for, substituted or sent off during the suspended match. The players who were in play at the time the match was suspended may not be included on the match sheet as substitutes when the match is resumed.
Whether the match is resumed the following day or at a later stage, the following principles apply:
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Any sanctions imposed before the match was suspended remain valid for the remainder of the match.
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Single yellow cards imposed before the match was suspended are not carried forward to any other matches before the suspended match is completed.
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Players and team officials sent off during the suspended match cannot be replaced and the number of players in the starting line-up remains as it was when the match was suspended.
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Players and team officials who were suspended during or in relation to a match played after the suspended match in question can be included on the match sheet.
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The teams can make only the number of substitutions to which they were still entitled when the match was suspended, using their respective remaining number of stoppages in play.
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The match must restart where it was suspended (i.e. free-kick, throw-in, goal kick, corner kick, penalty, etc.). If the match was stopped with the ball in play, it is restarted with a dropped ball on the spot where it was suspended.