J.9 Assessment of player exchange transactions - Club Licensing

J.9.1

If the CFCB has doubts about any exchange transaction between a licensee and another party or other parties, it can request:

1. For outgoing players – that the licensee adjust the proceeds resulting from the disposal of a player’s registration (for the calculation of the profit on disposal of the player’s registration for clubs using the capitalisation and amortisation method of accounting for player registrations) as defined in Annex G.3.5(a); and

2. For incoming players – that the licensee adjust its registration costs as defined in Annex G.3.5(b).