The First Chamber of the Club Financial Control Body (CFCB), chaired by Sunil Gulati, announced a series of decisions that involve clubs under monitoring in the 2024/25 season.
1. Football gain rule
The first CFCB room determined that the HNK Hajduk Split (Cro), Aston Villa FC (ENG), Chelsea FC (ENG), FC Barcelona (ESP), Olympique Lyonnais (FR) and FC Porto (by) breached the standard on football income, first applied in the Season 2024-25. The analysis covered the financial exercises that ended in 2023 and 2024.
When evaluating compliance with the standard on football profits by clubs, the CFCB He paid special attention to transactions that imply the sale of tangible or intangible assetsthe exchange of players (the so -called “swaps”) and the transfers of players between linked parties. Clubs had to make adjustments, since the benefits of these transactions cannot be recognized as relevant income.
The Hhajduk Split HNK, Aston Villa FC, Chelsea FC, FC Barcelona and Olympique Lyonnais They reached agreements with the CFCB for a period of 2, 3 or 4 years. The duration of each agreement depends on the ability of clubs to comply with the Regulation within a specific period. The final objective of the clubs is to fully comply with the standard on football income at the end of the liquidation period (that is, in the 2026/27 season for a period of 2 years, in the 2027/28 season for a period of 3 years, in the 2028/29 season for a period of 4 years).
All clubs agreed to pay a fine (conditional and unconditional), whose amount is based on the amount of breach. Transactional agreements, which cover a period of 4 years, also consider the financial result provided for the fiscal year ending in 2025.
Los details are summarized below:
Clubs / Duration / Total Fine / Of which unconditional
Chelsea FC (ING) / 4 years / 80 m € / 20 m €
FC Barcelona (ESP) / 2 years / 60 m € / 15 m €
Olympique Lyonnais (FR) / 4 years / 50 million euros / 12.5 million euros
Aston Villa FC (ENG) / 3 years / 20 m € / 5 m €
HNK HAJDUK SPLIT (CRO) / 3 years / 1.2 million euros / 0.3 million euros
All clubs They also agreed to be subject to a restriction in the registration of new players in their list A for UEFA Club competitions. This measure could be conditional, unconditional or both, and cover one or more seasons, depending on the duration of the agreement.
In addition, all clubs agreed to achieve intermediate annual objectives and the application of conditional financial and sports measures in case these objectives are not met (that is, a stricter restriction in the registry of new players in list A and the exclusion of the next UEFA club competitions for which they will be classified).
Reasons for the sanction to Barcelona
He Barcelona breached the stability requirements established in the articles 85 to 92 of the UEFA Financial Club and Sustainability Regulations (“CLFS”) – Edición 2024.
In particular, the Barça breached the football gain rule by presenting an aggregate deficit of soccer profits superior to the acceptable deviation in the 2024-25 season (that is, for the report periods that ended in 2023 and 2024).
In September 2024, The First Chamber of the Financial Control Body of UEFA Clubs (“CFCB”) He opened a procedure against the club.
When evaluating the fulfillment of the clubs with the football gain rule, the CFCB paid special attention to the transactions that involved the sale of intangible assets and demanded specific adjustments to the club’s financial result. On July 3, 2025, the club agreed a conciliation agreement for a period of two years (the “conciliation agreement” or the “agreement”) with the CFCB, which is based on the elements listed below, as proposed by the CFCB.
Duration of the sanction
The two report periods that end in 2025 and 2026; and the two sports seasons 2025/26 and 2026/27.
Objectives that Barcelona must meet
Barcelona is committed to the following objectives:
In the 2025-26 season, andThe club will have a maximum football revenue deficit of 5 million euros for the report period ending in 2026 (“Objective 2025”).
In the season 2026-27, Barcelona will meet the stability requirements (that is, the football income rule), with a surplus or an added soccer income deficit within the acceptable deviation with respect to the report periods that end in 2024, 2025 and 2026 (“final objective”).
He Objective for 2025 can increase up to a maximum of 60 million euros If this increase is fully covered by contributions or capital in the report period that ends in 2025.
Commitments that Barcelona acquires
The club undertakes to comply with the following commitments during the liquidation regime:
Comply with the club’s license criteria established in the Article 18.01 of the CLFS.
Demonstrate its ability to continue as a company in operation by presenting Audit reports on their annual and intermediate financial statements, which do not contain discharges or opinions with exceptions regarding the continuity of the company;
Present legal and/or financial information truthful, complete and precise, as well as information regarding your balance of transfers.
Barcelona obligations
Barcelona undertakes to comply with the following obligations during the liquidation regime:
Provide financial information based on an appropriate perimeter of information, in accordance with the CLFs;
Introduce financial information that meets all the accounting requirements established in the CLFs when preparing your financial information, including, among others, the minimum accounting requirements established in Annex G of the CLFs;
Present andProgress nforms to the first CFCB camera every six months, within the deadlines and in the manner indicated by the UEFA administration. Progress reports must contain clear information on compliance with the club’s obligations under this liquidation agreement.
Fulfill them obligations and the process related to the sports disciplinary regulations.
Cooperate with the PRimera CFCB Chamber, UEFA Administration And, if appropriate, with External auditors designated by UEFA, in relation to compliance and supervision of this Agreement.
Present proactively and without delay any information to the first CFCB camera and the UEFA administration that may have a significant impact on compliance with Agreement by the Clubregardless of the deadlines or limit dates stipulated in this Agreement.
Financial disciplinary measures
He Barcelona Accept the following Financial disciplinary measures, established by the CFCB, Taking into account the magnitude of the breach, that is, the total deficit of football profits above the applicable acceptable limit.
The total fine amounts to 60 million euros And it will be paid as follows:
An unconditional amount of 15 million euros and A conditional amount of up to 45 million euros If the club exceeds the objectives established in section 3 in 20 million euros or less, as follows:
22.5 million euros if Barcelona exceeds 2025;
22.5 million euros if Barcelona exceeds the final objective.
If Barcelona exceeds any of the previous objectives In less than 20 million eurosthe conditional fine will be proportionally calculated to the deviation of the objective.
Any calculated amount will double in case the result of the Soccer profits presented by the club Do not be based on the proper information perimeter or if the financial information …
