G.2 Consolidation/combination requirements - 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

G.2.1

The financial information of all entities included in the reporting perimeter (as defined in Article 66) must be either consolidated or combined as if they were a single company.

G.2.2

Consolidated financial statements are the financial statements of a group in which the assets, liabilities, equity, income, expenses and cash flows of the parent and its subsidiaries are presented as those of a single company.

G.2.3

Combined financial statements are those that include information about two or more commonly controlled entities without information about the controlling entity.