Article 104 Exceptional and transitional provisions in respect of the club monitoring requirements - Club Licensing

104.01

The following transitional provisions apply in respect of the stability requirements (Article 85 to Article 92):

For the licence season 2024/25:

- by exception to Article 87, the licensee’s aggregate football earnings are the sum of the licensee’s football earnings for each of the two reporting periods ending in 2023 and 2024; and

- by exception to Article 92, the licensee is required to submit football earnings information in respect of the reporting periods ending in 2023 and 2024.

104.02

The following transitional provisions apply in respect of the cost control requirements (Article 93 to Article 95):

For the licence season 2024/25:

- by exception to Article 94, the defined limit is 80%; and

- by exception to Paragraph 93.04, for the squad cost ratio, profit or loss on disposal of player registrations and other transfer income/expenses are calculated from the licensee’s annual financial statements and/or interim financial statements for either the 24 months or the 36 months to the 31 December during the licence season, at the discretion of the licensee, then prorated to 12 months.