Luca Marotta
L'edizione 2015 del Regolamento prevedeva all'articolo 64,
che in caso di violazione di uno degli indicatori all'articolo 62 comma 3,
tra cui il Break-even, fosse obbligatorio preparare e sottomettere
all'attenzione dell'UEFA un "projected break-even information" della
durata di 12 mesi.
Le informazioni di break-even “previsto” dovevano consistere
in:
a) un preventivo di conto profitti e perdite;
b) un risultato di pareggio previsto in base al conto
profitti e perdite preventivato includendo gli aggiustamenti per calcolare le
entrate e le spese rilevanti;
c) un flusso di cassa preventivato;
d) un preventivo di Stato Patrimoniale; e
e) note esplicative, incluse ipotesi che non sono
irragionevoli, rischi e un confronto con il periodo di riferimento T.
Le informazioni di pareggio previsionali dovevano essere
preparate in modo coerente con i bilanci annuali certificati e seguire gli
stessi principi contabili applicati per la preparazione del bilancio annuale, fatta
eccezione per le modifiche apportate alla politica contabile dopo la data dopo
la data dell'ultimo bilancio annuale che devono essere riflesse nel prossimo
bilancio annuale - nel qual caso i dettagli delle modifiche devono essere resi
noti.
UEFA Club Licensing
and Financial Fair Play Regulations - Edition 2015
Article 64
Projected break-even information
If the licensee is in breach of any indicator
in Article 62(3), it must prepare and submit the projected break-even
information by the deadline and in the form communicated by the UEFA
administration.
The projected break-even information must
cover the 12 month period commencing immediately after the statutory closing
date of the reporting period T (hereinafter: reporting period T+1).
The projected break-even information must
consist of:
a) a
budgeted profit and loss account;
b) a
projected break-even result based on the budgeted profit and loss account
and
including adjustments to calculate relevant income and expenses;
c) a
budgeted cash flow;
d) a
budgeted balance sheet; and
e)
explanatory notes, including assumptions that are not unreasonable, risks and
a
comparison with reporting period T.
The projected break-even information must be
prepared on a consistent basis with the audited annual financial statements and
follow the same accounting policies as those applied for the preparation of the
annual financial statements, except for accounting policy changes made after
the date of the most recent annual financial statements that are to be
reflected in the next annual financial statements – in which case details of
the changes must be disclosed.
Nell'edizione 2018, l 'articolo 64 è diventato articolo 63; inoltre, è
stata richiesta come informazione aggiuntiva per il “Projected brek-even
information” quella riguardante le contribuzioni degli azionisti e delle parti correlate:
"c)
contributions from equity participants and/or related parties;".
UEFA Club Licensing
and Financial Fair Play Regulations - Edition 2018
Article 63
Projected break-even information
If the licensee is in breach of any indicator
in Article 62(3), it must prepare and submit the projected break-even
information by the deadline and in the form communicated by the UEFA
administration.
The projected break-even information must
cover the 12 month period commencing immediately after the statutory closing
date of the reporting period T (hereinafter: reporting period T+1).
The projected break-even information must
consist of:
a) a
budgeted profit and loss account;
b) a
projected break-even result based on the budgeted profit and loss account
and
including adjustments to calculate relevant income and expenses;
c) contributions
from equity participants and/or related parties;
d) a
budgeted cash flow;
e) a
budgeted balance sheet; and
f)
explanatory notes, including assumptions that are not unreasonable, risks and
a
comparison with reporting period T.
The projected break-even information must be
prepared on a consistent basis with the audited annual financial statements and
follow the same accounting policies as those applied for the preparation of the
annual financial statements, except for accounting policy changes made after
the date of the most recent annual financial statements that are to be
reflected in the next annual financial statements – in which case details of
the changes must be disclosed.
Conclusione
La modifica apportata all’articolo del Financial Fair Play
riguardante le informazioni sul
Break-even previsto, conferma l’importanza che l'UEFA dà alla proprietà, nel sostegno
finanziario ed economico della gestione di un club.
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