F.2 Balance sheet - Club Licensing

F.2.1

The minimum disclosure requirements for balance sheet items are stated below.

Assets

1. Cash and cash equivalents

2. Accounts receivable from player transfers (current and non-current)

3. Accounts receivable from group entities and other related parties (current and non-current)

4. Other current accounts receivable

5. Tax assets (current and non-current)

6. Inventories

7. Other assets (current and non-current)

8. Tangible assets

9. Intangible assets – player registrations

10. Intangible assets – other

11. Investments

    Liabilities

12. Bank overdrafts

13. Bank and other loans (current and non-current)

14. Accounts payable to group entities and other related parties (current and non-current)

15. Accounts payable relating to player transfers (current and non-current)

16. Accounts payable to employees (current and non-current)

17. Accounts payable to social/tax authorities (current and non-current)

18. Accruals and deferred income (current and non-current)

19. Other tax liabilities (current and non-current)

20. Other current accounts payable

21. Provisions (short-term and long-term)

22. Other liabilities (current and non-current)

    Net assets/liabilities

23. Net assets/liabilities

    Equity

24. Share/fund capital

25. Revaluation reserve

26. Other reserves

27. Retained earnings

F.2.2

Management may consider that line items (i) to (xxvii) are best presented on the face of the balance sheet or in the notes.