Article 94 Squad cost information - Club Licensing

94.01

The licensee must prepare and submit squad cost information by the deadline and in the form communicated by UEFA.

94.02

The squad cost information must:

1. relate to the same reporting perimeter as used for the fulfilment of the club licensing criteria as defined in Article 65;

2. 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.

94.03

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.