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Where the money comes from

Broadcast pools and distribution formulas, sponsorship, matchday income and the fair-value test for related-party deals. With worked examples.

Media money is the largest single line in most budgets. It arrives through a pool, a formula and a contract — and each of those shapes what a club can plan for.

  • Why rights are sold collectively
  • How a distribution formula is built
  • Sponsorship, naming rights and fair value
  • Matchday income and hospitality
Where the money comes from

How broadcast rights are pooled and sold

Collective versus individual selling, tender rounds and why pooling exists in the first place.

Where the money comes from

Distribution models for TV money

The building blocks of a sharing formula: equal shares, merit payments and facility fees.

Where the money comes from

Matchday and hospitality revenue

Tickets, premium seating and events: the revenue line that depends on the stadium, not the table.

Where the money comes from

Sponsorship and naming rights

Shirt, kit and stadium deals — what a sponsor buys, and how the value is judged.

Where the money comes from

Fair value, related-party deals and commercial rules

Why regulators test sponsor contracts against market value and how a related-party deal is assessed.

Please read this first. This is general information about the structure of football finance rules. It is not investment or legal advice, it is not a valuation of any club, and it does not describe the position of any specific club. Rules change, differ between competitions and are applied case by case by the bodies that write them.