INTERIM FINANCIAL STATEMENT

Preparation of the Interim Financial Statement (not subject to audit) for the period from 1st July to 31st December for the financial year underway at the moment of the application for the UEFA Licence.

Only where the last financial statement was closed subsequent to 30th June and less than 120 days before 28th February is the Licence Applicant not required to submit the above additional documentation.

These Interim results should be prepared in compliance with the same conditions as per above, bearing in mind the competency and pro-rata temporis criteria with regards the economic aspects.

DECLARATIONS / DOCUMENTS required from those clubs applying for the UEFA Licence: :

- Interim Financial Statement for the period from 1st July to 31st December for the sporting season underway at the moment of the application for the UEFA Licence, approved by the Board of Directors of the applicant club, including the Balance Sheet, Profit and Loss and Notes.

F.1.03 A NO PAYABLES OVERDUE FROM TRANSFER ACTIVITIES

The licence applicant must prove that, as far as the last closed financial period is concerned, it had no payables overdue from transfer activities towards other football clubs, players or other third parties authorised by the competent football body (FIFA, UEFA, National Federation) up to the financial closing date of the last audited financial statements to be submitted by the license applicant to the FIGC according to criterion F 1.01.

A payable is overdue when it should have been settled in the past according to available contractual agreements.

For the purpose of the licensing system, should the license applicant’s last audited financial statements show payables

DECLARATIONS / DOCUMENTS required from the LNP:

- Declaration, issued by the LNP, of the settlement of any payables from national transfer activities, through the clearing house operated by the LNP itself.

DECLARATIONS / DOCUMENTS required from those clubs applying for the UEFA Licence:

- Summary of transactions regarding international transfer activities;

- Declaration of the non-existence of payables overdue for international transfer activities at the financial closing date of the last audited financial statements; or

overdue (identified by the auditors or by the FIGC while assessing the license applicant for issuing the license) from transfer activities this may not lead to the refusal of the license for the subsequent season if the licence applicant is able to prove by the subsequent 30th April that:

- It has paid the payables overdue, or

- It has concluded a written agreement with the creditor to extend the payment term of the payables overdue, or

- Proceedings have been opened with the competent body according to national legislation or proceedings have been opened with the statutory national or international football authorities with regard to payables overdue.

transfer activities that appeared overdue at the financial closing date of the last audited financial statements:

a) Bank documentation proving payment for

international transfers.

b) Documentation regarding any extension of the original terms

c) Written confirmation of any litigation from the public, juridical or arbitration administrations

F.1.04 A NO PAYABLES OVERDUE TOWARDS EMPLOYEES

The Licence applicant must prove that, as far as the last closed financial period is concerned, it had no payables overdue arising from contractual agreements with its em- ployees up to the financial closing date of the last audited fi- nancial statements which have to be submitted by the li- cense applicant to the FIGC according to criterion F 1.01. This criterion also includes any social charges and taxes on salaries due by the licence applicant directly to the local so- cial and/or tax authorities.

A payable is overdue when it should have been settled in the past according to available contractual agreements.

For the purpose of the licensing system, should the license applicant’s last audited financial statements show payables

DECLARATIONS / DOCUMENTS required from those clubs applying for the UEFA Licence:

- List of employees.

- Signed release papers or equivalent bank

documentation accompanied by the submission of the relative payslips, proving payment of salaries as atthe financial closing date of the last audited financial statements.

- With reference to debts in relation to contractual agreements with employees that appeared overdue at the financial closing date of the last audited financial statements:

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overdue arising from contractual agreements with its employees, including any social charges and taxes on salaries (identified by the auditors or by the FIGC while assessing the license applicant for issuing the license) this may not lead to the refusal of the license for the subsequent season if the licence applicant is able to prove by the subsequent 30th April that:

- It has paid the payables overdue, or

- It has concluded a written agreement with the creditor to extend the payment term of the payables overdue, without prejudice, for the admission to national championships, to the application of the relevant domestic rules and the consequent withdrawal of the licence in case of its non admission (see paragraph 2.6.2), or

- Proceedings have been opened, not by frivolous litigation, with the competent body according to national legislation or proceedings have been opened with the statutory national or international football authorities with regard to payables overdue.

The following persons and registered members are considered as employees:

- All non-amateur players according to the FIFA

Regulations for the Status and Transfer of players,

- All administrative, technical and security staff who are, according to Chapter 5 of the present Manual, graded “A” or “B”.

b) Documentation regarding any extension of the original terms

c) Written confirmation of any litigation from the public, juridical or arbitration administrations

- Declaration of the non-existence of payables overdue for social charges and taxes on salaries at the financial closing date of the last audited financial statements; or

- With reference to debts in relation to social charges and taxes on salaries that appeared overdue at the financial closing date of the last audited financial statements:

a) Bank documentation proving payment

b) Documentation regarding any extension of the original terms.

c) Written confirmation of any litigation from the public, juridical or arbitration administrations.