APPENDIX 2 - Euroleague Basketball

Assets
Current Assets
Cash and cash equivalents
Accounts receivable
o Trade receivables
o Player Transfers
o From associated companies and other related
parties
o From Tax Authorities
Accrued income or prepaid expenses
Inventories
Non-Current Assets
Tangible fixed assets. This item must be divided into
categories (see Note 6 enclosed).
Financial investments (see Note 7 enclosed)
Intangible fixed assets
o Trademarks or other patents
o Goodwill
o Player assets
o Prepayments made for acquisition of
players
Other items. These will follow accounting criteria
commonly accepted (see Note 8 enclosed).
ENCLOSED NOTES
1. Share capital. The type of company and capital
structure (shares, interests, single-member company…)
must be included.
2. Loans or bank overdrafts. The reason for the debt
and its repayment period must be detailed, as well as
the loan holder.
3. Liabilities towards employees. The reason for the
debt and its creditors must be mentioned, as well as the
deadline by which the debt must be repaid.
4. Liabilities from player transfers. The name of the
player who is the origin of the debt and the name of the
club involved must be detailed, as well as the deadline
by which the debt must be repaid.
5. Liabilities towards Tax Authorities. The type of tax
and the deadline by which the debt must be repaid will
be specified.
6. Tangible fixed assets. The repayment period (elapsed
and remaining period) must be included in each
category.
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