APPENDIX 2 - Euroleague Basketball

Overheads. In this item, the expenses related to the
maintenance of the arena must be separated from the
other overheads (cost of material).
Competition expenses. This item must include the
officiating expenses (Euroleague expenses will be
separated from those corresponding to the National
Championship), licence expenses, etc.
Merchandising and advertising
Transfers. Player transfer fees. Fees paid to the clubs
and agents. This item must be specified per club/player.
Travel expenses. The trips (flight tickets,
accommodation…) corresponding to the Euroleague
competition will be separated from the other competitions
in which the club participates.
Extraordinary Expenses
Financial expenses (see Note 4 enclosed)
Tax-related expenses (see Note 5 enclosed)
Depreciations and write-offs. Player assets (if they
appear as amortisable assets), tangible fixed assets,
financial investments, intangible fixed assets.
Other expenses (see Note 6 enclosed)
Extraordinary expenses (see Note 6 enclosed)
Profit of the Season
ENCLOSED NOTES
1. Advertising. If it is contracted per game, the amount
corresponding to the Euroleague games must be
specified in the notes. If it is determined by contracts
that include all competitions, these contracts must be
detailed.
2. Revenues from the public sector. The type of body
(town, province or state) must be specified, as well as
the amount that each of them contributes.
3. Staff expenses. The top salary (the highest one) must
be specified and must be shown separately with all
bonuses and game premiums.
4. Financial expenses. The reason for these expenses
must be specified (loan for renovation, financing of
future revenues...).
5. Tax-related expenses. The applicable percentage of
the corporate tax must be specified.
6. Other expenses and extraordinary expenses. The
origin of these expenses must be mentioned.
240