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Editorial policy

How we research, structure and correct what we publish.

What this explainer covers

We break down the machinery behind football’s finances: how break-even and squad-cost tests are assembled, how a transfer fee is written down over a contract, how release clauses and agent fees work, how ownership structures such as 50+1 and multi-club groups are regulated, and how broadcast and commercial revenue is pooled and shared. Everything is written in plain English, with formulas you can follow rather than figures you should trust.

What to verify yourself

• The current edition of the relevant regulation: thresholds and methods are revised.
• Which body has jurisdiction over the club or competition you are looking at.
• Whether a rule is a hard limit, a target, or a test applied with discretions and exemptions.

What we do not publish

• Invented or estimated sums for named clubs, players or deals.
• Predictions about takeovers, transfers or disciplinary outcomes.
• Investment, tax, accounting or legal advice of any kind.
• Sponsored placements presented as independent analysis.