The minimum disclosure requirements for the profit and loss account are stated below.
Revenue
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Gate receipts
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Sponsorship and advertising
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Broadcasting rights
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Commercial activities
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UEFA solidarity and prize money
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Grants/subsidies from national football body or government
-
Other operating income
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Total revenue (sum of items i to vii)
Expenses
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Costs of sales/materials
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Employee benefit expenses (players and other employees)
-
Depreciation and impairment of tangible assets
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Amortisation and impairment of other intangible assets (excluding player registrations)
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Other operating expenses
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Total operating expenses (sum of items ix to xiii)
Player registrations
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Amortisation of player registrations and impairment of player registrations
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Profit/loss on disposal of player registrations
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Other transfer income/expenses
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Total net result of accounting for player registrations (sum of items xv to xvii)
Non-operating items
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Profit/loss on disposal of tangible or intangible assets
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Finance income and expense
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Other non-operating income/expense
-
Tax income/expense
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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.