Article 86 Reporting period and monitoring period - Club Licensing

86.01

A reporting period covers one financial year on which a licensee is assessed for the purpose of the football earnings rule.

86.02

A monitoring period covers three consecutive reporting periods on which a licensee is assessed for the purpose of the football earnings rule.

86.03

A monitoring period comprises:

1. the reporting period T, which is the reporting period ending in the calendar year that the UEFA club competitions commence;

2. the reporting period T-1, which is the reporting period immediately preceding reporting period T; and

3. the reporting period T-2, which is the reporting period immediately preceding reporting period T-1.