Relevant income is equivalent to the sum of the following elements, as described in Annex J.2 below:
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Revenue – Gate receipts
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Revenue – Sponsorship and advertising
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Revenue – Broadcasting rights
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Revenue – Commercial activities
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Revenue – UEFA solidarity and prize money
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Revenue – Other operating income
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Profit on disposal of player registrations and/or income on disposal of player registrations
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Excess proceeds on disposal of tangible assets
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Other non-operating income
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Finance income
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Foreign exchange result
Relevant income must be decreased if any of the elements listed in a) to k) above include any of the items listed in l) to o) below, as described in Annex J.2 below:
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Non-monetary credits/income
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Income transaction(s) above fair value
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Income from non-football operations not related to the club
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Income in respect of a reduction of liabilities arising from procedures providing protection from creditors
Relevant expenses are equivalent to the sum of the following elements, as described in Annex J.3 below:
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Expenses – Costs of sales/materials
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Expenses – Employee benefit expenses – players
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Expenses – Employee benefit expenses – other employees
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Expenses – Other operating expenses
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Amortisation/impairment of player registrations and/or costs of a player’s registration
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Loss on disposal of player registrations
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Amortisation/impairment of release costs for other personnel or release costs for other personnel
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Other non-operating expense
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Finance costs and dividends
Relevant expenses must be increased if any of the elements listed in a) to i) above include the item below, as described in Annex J.3 below:
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Expense transaction(s) below fair value
Relevant expenses may be decreased if any of the elements listed in a) to i) above include either of the items listed in k) and m) below, as described in Annex J.3 below:
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Non-monetary debits/charges
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Expenditure directly attributable to non-football operations not related to the club
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Financial contribution set out in a settlement agreement with the CFCB and/or a financial contribution imposed by the CFCB in respect of the stability and/or cost control requirements