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Financial Fair Play & PSR
Break-even tests, permitted losses, squad cost ratios and the sanctions that follow when a club fails a spending rule. With worked examples.
The rule does not cap spending. It compares two totals — what a club earns from football and what it spends on football — and sets a loss line between them.
- A multi-season assessment window, not a single year
- Which costs count in full and which are spread over a contract
- Owner money: when it is revenue, and when it is not
- What a commission can do once a breach is found
What Financial Fair Play actually covers Profitability and Sustainability Rules in plain terms The squad cost ratio: UEFA’s spending rule explained Break-even, permitted losses and owner injections Sanctions, fines and settlement agreements
What Financial Fair Play actually covers
The idea behind FFP, which costs and revenues it looks at, and what it was never meant to do.
Profitability and Sustainability Rules in plain terms
How a domestic PSR test is built: assessment periods, adjusted accounts and the loss line.
The squad cost ratio: UEFA’s spending rule explained
How a wage-and-transfer ratio works, what counts in the numerator and why it replaced break-even.
Break-even, permitted losses and owner injections
Why some owner money can be counted and some cannot, and how equity differs from loans.
Sanctions, fines and settlement agreements
The ladder of penalties, how a settlement or plea bargain is structured, and what a squad limit means in practice.