F.7 Financial review by management - Club Licensing

UEFA Club Licensing and Financial Sustainability Regulations

Content Type
Technical Regulations
Category
Specific Regulations
Subject
Club Licensing
Edition
2022
Language
English
Enforcement Date
25 January 2023

F.7.1

The annual financial statements must include a financial review or commentary by management (sometimes referred to as a directors’ report) that describes and explains the main features of the reporting entity’s financial performance and financial position and the principal risks and uncertainties it faces.

F.7.2

The annual financial statements must also include the names of persons who were members of the reporting entity's executive body or board of directors and its supervisory bodies at any time during the year.