F.1 Principles - Club Licensing

UEFA Club Licensing and Financial Sustainability Regulations

Content Type
Technical Regulations
Specific Regulations
Club Licensing
Enforcement Date
1 July 2023


Notwithstanding the requirements of national accounting practice, the International Financial Reporting Standards or the International Financial Reporting Standard for Small and Medium-sized Entities, the financial criteria of these regulations require licence applicants/licensees to present a specific minimum level of financial information to the licensor as set out in Article 66, Article 68 and Article 74.


Each component of the financial statements must be identified clearly. The following information must be displayed prominently, and repeated where necessary within the financial statements, for a proper understanding of the information presented:

  1. The name (and legal form), domicile and business address of the reporting entity/entities and any change in that information since the previous annual accounting reference date;

  2. Whether the financial information covers the individual licence applicant/licensee, a group of entities or some other combination of entities, and a description of the structure and composition of any such group or combination;

  3. The annual accounting reference date and the period covered by the financial information (for both current and comparative information); and

  4. The presentation currency.


If the annual financial statements and/or interim financial statements are not in compliance with the disclosure requirements set out in Annex F, then the licence applicant must also submit to the licensor:

  1. supplementary information to meet the disclosure requirements set out in Annex F;

  2. an assessment report provided by the same auditor that signs the annual financial statements and/or interim financial statements by way of agreed-upon procedures prescribed by the licensor in respect of the completeness and accuracy of the restated financial statements.