M.3 Other factors to be considered in respect of the cost control requirements - Club Licensing

UEFA Club Licensing and Financial Sustainability Regulations

Content Type
Technical Regulations
Category
Specific Regulations > Club Licensing
ft:locale
en-GB
Edition
2026
Enforcement Date
1 June 2026
  1. Football earnings surplus

    The CFCB may view more favourably a licensee that demonstrates that it has a football earnings surplus that excludes exceptional income in the reporting periods T and T+1 (based on audited financial statements).

  2. Clubs eliminated in the qualifying phase or play-offs

    If a club is eliminated in the qualifying phase or play-offs of a UEFA club competition and subsequently participates in the league phase of another ongoing UEFA club competition, then the CFCB may increase the licensee’s squad cost ratio denominator provided that the licensee is in compliance, for the same licence season, with (i) the stability requirements in the monitoring period (reporting periods T-2, T-1 and T) and (ii) the solvency requirements.

    If the abovementioned conditions are met, the licensee’s squad cost ratio denominator is increased by the lowest of the following amounts and in any event no more than €10 million:

    • the amount required for the licensee to comply with the defined limit of 70%; or

    • the difference between the equal share starting bonus for the league phases of the UEFA club competition for which the licensee first qualified and the UEFA club competition in which it subsequently participated.