The licensee must prepare and submit its squad cost information by the deadline and in the form communicated by UEFA. The squad cost information must include annual financial statements or a combination of annual and interim financial statements, with restated financial information if applicable, covering the relevant periods for the calculation of the squad cost ratio.
The squad cost information must:
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relate to the same reporting perimeter as used for the fulfilment of the club licensing criteria as defined in Article 66;
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be prepared consistently from one reporting period to the next, using the same accounting policies and methods for recognising revenues and costs; and
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be approved by management, as evidenced by way of a brief statement confirming the completeness and accuracy of the information, signed by the executive body of the licensee.
The elements of the squad cost ratio must be calculated and reconciled by the licensee to the annual financial statements, interim financial statements, underlying accounting records and player identification table, including the minimum information in respect of each relevant player as set out in Annex F.6.