The minimum disclosure requirements for balance sheet items are stated below.
Assets
-
Cash and cash equivalents
-
Accounts receivable from player transfers (current and non-current)
-
Accounts receivable from group entities and other related parties (current and non-current)
-
Other current accounts receivable
-
Tax assets (current and non-current)
-
Inventories
-
Other assets (current and non-current)
-
Tangible assets
-
Intangible assets – player registrations
-
Intangible assets – other
-
Investments
Liabilities
-
Bank overdrafts
-
Bank and other loans (current and non-current)
-
Accounts payable to group entities and other related parties (current and non-current)
-
Accounts payable relating to player transfers (current and non-current)
-
Accounts payable to employees (current and non-current)
-
Accounts payable to social/tax authorities (current and non-current)
-
Accruals and deferred income (current and non-current)
-
Other tax liabilities (current and non-current)
-
Other current accounts payable
-
Provisions (short-term and long-term)
-
Other liabilities (current and non-current)
Net assets/liabilities
-
Net assets/liabilities
Equity
-
Share/fund capital
-
Revaluation reserve
-
Other reserves
-
Retained earnings
Management may consider that line items (i) to (xxvii) are best presented on the face of the balance sheet or in the notes.