F.3 Profit and loss account - Club Licensing

F.3.1

The minimum disclosure requirements for the profit and loss account are stated below.

Operating revenue

1. Gate receipts

2. Sponsorship and advertising

3. Broadcasting rights

4. Commercial activities

5. UEFA solidarity and prize money

6. Grants/subsidies from national football body or government

7. Other operating income

8. Total operating revenue (sum of items (i) to (vii))

   Operating expenses

9. Costs of sales/materials

10. Employee benefit expenses (football players and other employees)

11. Depreciation and impairment of tangible assets

12. Amortisation and impairment of other intangible assets (excluding player registrations)

13. Other operating expenses

14. Total operating expenses (sum of items (ix) to (xiii))

    Player registrations

15. Amortisation and impairment of player registrations/release costs for other personnel

16. Profit/loss on disposal of player registrations

17. Other transfer income/costs

18. Total net result of accounting for player registrations (sum of items (xv) to (xvii))

    Non-operating items

19. Profit/loss on disposal of tangible or intangible assets

20. Finance income and expenses

21. Other non-operating income/expenses

22. Tax income/expenses

23. Net result (sum of items (viii), (xiv), (xviii) and (xix) to (xxii))

F.3.2

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.