The minimum disclosure requirements for the profit and loss account are stated below.
Operating revenue
-
Gate receipts
-
Total sponsorship and advertising:
-
Sponsorship and advertising relevant only for women’s football teams
-
Sponsorship and advertising - combined/allocated club revenues
-
-
Broadcasting rights
-
Total commercial activities:
-
Commercial activities relevant only for women’s football teams
-
Commercial activities – combined/allocated club revenues
-
-
UEFA solidarity and prize money
-
Subsidies, donations, contributions and other grants received from:
-
entities within the legal group structure/reporting perimeter
-
national football bodies
-
local or national government
-
other entities
-
-
Other operating income
-
Total operating revenue (sum of items i to vii)
Operating expenses
-
Total employee benefit expenses:
-
Employee benefit expenses –football players
-
Employee benefit expenses – technical staff
-
Employee benefit expenses – other employees
-
-
Total other operating expenses:
-
Property and facility costs (including depreciation, renovation, lease costs)
-
Travel expenses
-
Other matchday expenses
-
Technical/medical resources
-
Youth/academy expenses
-
Commercial/administrative expenses
-
Other non-split operating expenses
-
-
Total operating expenses (excluding player registrations) (sum of items ix to x)
-
Net result from player transfers:
-
Transfer incomes/profits
-
Transfer costs/losses
-
-
Net non-operating income/(expenses) - other
-
Tax income/(expenses)
-
Dividends paid/minority interests
-
Total expenses (sum of items xi to xv)