Article 92 Football earnings information - Club Licensing

UEFA Club Licensing and Financial Sustainability Regulations

Content Type
Technical Regulations
Category
Specific Regulations
Subject
Club Licensing
Edition
2024
ft:locale
en-GB
Enforcement Date
1 June 2024
92.01

By the deadline and in the form communicated by UEFA, the licensee must prepare and submit:

  1. the football earnings information for the reporting period T-2, if not already submitted;

  2. the football earnings information for the reporting period T-1; if not already submitted;

  3. the football earnings information for the reporting period T.

92.02

The football earnings information must:

  1. relate to the same reporting perimeter as used for the fulfilment of the club licensing criteria as defined in Article 66;

  2. be approved by management, as evidenced by way of a brief statement confirming the completeness and accuracy of the information, and signature on behalf of the executive body of the licensee.

92.03

Football earnings, aggregate football earnings, equity and contributions must be calculated and reconciled by the licensee to the annual financial statements and/or underlying accounting records which must also be submitted to UEFA.