giovedì 28 giugno 2018

Il Concetto di "Projected break-even information" nel Financial Fair Play.





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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