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, with the exception of the players sent off, 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. A 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 any players registered for the match in accordance with Paragraph 26.01, with the exception of players suspended for or sent off during the suspended match.
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 match must restart on the same spot where the suspended match action occurred (i.e. free-kick, kick-in, goal clearance, corner kick, penalty, etc.). If the match was stopped during the normal flow of the game, a dropped ball on the spot where it was suspended shall be used to restart.