F.3 Profit and loss account - Club Licensing

UEFA Club Licensing and Financial Sustainability Regulations

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


The minimum disclosure requirements for the profit and loss account are stated below.


  1. Gate receipts

  2. Sponsorship and advertising

  3. Broadcasting rights

  4. Commercial activities

  5. UEFA solidarity and prize money

  6. Grants/subsidies from national football body or government

  7. Other operating income

  8. Total revenue (sum of items i to vii)


  9. Costs of sales/materials

  10. Employee benefit expenses (players and other employees)

  11. Depreciation and impairment of tangible assets

  12. Amortisation and impairment of other intangible assets (excluding player registrations)

  13. Other operating expenses

  14. Total operating expenses (sum of items ix to xiii)

    Player registrations

  15. Amortisation of player registrations and impairment of player registrations

  16. Profit/loss on disposal of player registrations

  17. Other transfer income/expenses

  18. Total net result of accounting for player registrations (sum of items xv and xvii)

    Non-operating items

  19. Profit/loss on disposal of tangible or intangible assets

  20. Finance income and expense

  21. Other non-operating income/expense

  22. Tax income/expense

  23. Net result (sum of items viii, xiv, xviii and xix to xxii)


Management may consider that line items (i) to (xxiii) are best presented on the face of the profit and loss account or in the notes.