F.6 Player identification table - Club Licensing

UEFA Club Licensing and Financial Sustainability Regulations

Content Type
Technical Regulations
Category
Specific Regulations
Subject
Club Licensing
Edition
2022
Language
English
Enforcement Date
25 January 2023

F.6.1

All licence applicants/licensees must prepare and submit to the licensor a player identification table.

F.6.2

The player identification table must be provided to the auditor, who must reconcile the aggregate figures in the player identification table to the relevant figures in the balance sheet and profit and loss account in the annual financial statements and interim financial statements. However, the player identification table does not need to be disclosed within the annual financial statements or interim financial statements.

F.6.3

The minimum information to be included in the player identification table in respect of each relevant player is as follows:

  1. Name and date of birth;

  2. Start date of original player contract and end date of current contract;

  3. Costs of the player’s registration;

  4. Accumulated amortisation brought forward and as at the end of the period;

  5. Amortisation of the player’s registration in the period;

  6. Impairment of the player’s registration in the period;

  7. Disposal of the player’s registration (cost and accumulated amortisation);

  8. Net book value (carrying amount);

  9. Profit/loss on disposal of the player’s registration; and

  10. Sell-on rights (or similar), i.e. description and (if possible) quantification of any sell-on rights to a football club that formerly held the player’s registration, excluding training compensation and/or solidarity contributions.

F.6.4

Relevant players, about whom details are required in the player identification table, are:

  1. all players whose registration is held by the licence applicant/licensee at any time during the period and in respect of whom some direct acquisition cost has been incurred (at some point in time in the reporting period or prior periods); and

  2. all players in respect of whom some income/profit (or loss) has been recognised (at some point in time in the reporting period).

F.6.5

For licence applicants/licensees who have restated player accounting figures to meet the accounting requirements of these regulations, these aggregate figures from the player identification table must agree with/be reconciled to the restated financial statements.