APPENDIX 2 - Euroleague Basketball

EXHIBIT B
P&L ACCOUNT
ITEMS TO SPECIFY IN THE P&L ACCOUNT:
Revenues
Turnover
Ticket sales. The ticket sales of the Euroleague must be
separated from those corresponding to the National
Championship, season tickets and other competitions in
which the club may participate, friendly games, etc.
Merchandising and catering. Total revenues from
merchandise sales must be separated from the revenues
from catering services at the arena.
Advertising. Amount corresponding to the revenues from
advertising during the season (see Note 1 enclosed).
Sponsorship. Amount corresponding to the revenues
obtained by the sponsor or sponsors of the club. If there
is more than one sponsor, their name, business sector
and sponsorship amount will be detailed.
Euroleague audiovisual rights
Other TV broadcasts
Revenues from the public sector (see Note 2 enclosed)
Transfers. Player transfer fees, etc.
Other revenues. The clubs must detail all sources of
revenues above 100,000 euros each.
Other Operating Income
Non-professional and youth competitions
Third-party contributions (owners, shareholders, etc)
Other income. The clubs must detail all sources of
income above 100,000 euros each.
Extraordinary Revenues
Extraordinary revenues. This item must include a note.
Loss of the Season
Expenses
Operating Expenses
Staff expenses. The item of salaries must be divided into
salaries of the players, coaches and technical staff and
salaries of the remaining staff (see Note 3 enclosed).
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