The CFCB concludes the last assessment of the break-even requirement during the 2022/23 season

During the 2022/23 season the CFCB First Chamber, chaired by Sunil Gulati, concluded the assessment of the break-even requirement covering the financial years 2019, 2020, 2021 and 2022. This is the last time the CFCB assessed the clubs on the basis of the “old” Club Licensing and Financial Fair Play (FFP) regulations, Edition 2018.

The CFCB First Chamber found that Royal Antwerp FC (BEL) and Trabzonspor A.Ş (TUR) did not comply with the break-even requirement. In line with previous jurisprudence, the CFCB concluded settlement agreements with both clubs.

The aim of the settlement agreements is to accompany both clubs through the transitional period between the “old” FFP regulations and the “new” financial sustainability regulatory framework that will be implemented in a staged approach as from financial year 2023. The clubs’ objective is therefore to fully comply with the stability requirements (i.e. the football earnings rule), as defined in the UEFA Club Licensing and Financial Sustainability Regulations, Edition 2023 during the 2025/26 season.

Both clubs agreed to pay a financial contribution of €2 million each. Of this amount, €300,000 (15%) is a fixed and required payment, while the remaining balance of €1.7 million (85%) is conditional on the clubs' compliance with the targets in their respective settlement agreements. Additional conditional sporting measures could apply should these targets not be met. Further details on the settlement agreements can be found here.

FC Barcelona (ESP) was imposed a fine of €500,000 for wrongly reporting, in the financial year 2022, profits on disposal of intangible assets (other than player transfers) which are not a relevant income under the regulations.

Manchester United FC (ENG), Konyaspor (TUR) and APOEL FC (CYP) reported minor break-even deficits. These clubs were fined respectively with €300,000, €100,000 and €100,000.

Riga FC (LVA), NK Olimpija Ljubljana (SVN) and ŠK Slovan Bratislava (SVK) were all imposed a fine of €10,000 for failing to submit complete and accurate break-even information by the required deadline.

FC Porto (POR) and RSC Anderlecht (BEL) had been previously imposed conditional sanctions by the CFCB. Previous decisions can be found here. While FC Porto met the target, RSC Anderlecht did not meet the target and was imposed a fine of €100,000.

Finally, the CFCB First Chamber continued the monitoring of the following nine clubs that were under settlement regime during the 2022/23 season. Details on those past settlement agreements can be found here.

• LOSC Lille (FRA) fulfilled the objective of the settlement and, as a consequence, it was allowed to exit the settlement regime.

• AC Milan (ITA), AS Monaco FC (FRA), AS Roma (ITA), Beşiktaş JK (TUR), FC Internazionale Milano (ITA), Olympique de Marseille (FRA) and Paris Saint-Germain (FRA) were all found to have fulfilled the targets set for the financial year 2022. The CFCB will continue monitoring their compliance with the settlement agreement during next season.

• İstanbul Başakşehir FK (TUR) did not meet the targets set for the financial year 2022 and was imposed a fine of €400,000.