The minimum disclosure requirements for the profit and loss account are stated below.
Revenue
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Gate receipts
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Sponsorship and advertising
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Broadcasting rights
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Commercial activities
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UEFA solidarity and prize money
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Subsidies, donations, contributions and other grants
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Other operating income
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Total revenue (sum of items i to vii)
Expenses
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Employee benefit expenses
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Other operating expenses
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Total operating expenses (excluding player registrations) (sum of items ix to x)
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Net result from player transfers
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Net non-operating income /(expense) - other
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Tax income/ (expense)
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Dividends paid / minority interests
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Total expenses (sum of items xi to xv)