Josko Gvardiol

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Under the new Financial and Sustainability Regulations revenue is relevant View attachment 88369
This new ratio represents an evolution of an indicator already included in the previous UEFA Financial Fair Play regulations: a recommendation to keep total employee benefit expenses below 70% of total revenue. The main change is that the new ratio is now a strict requirement – a pillar - and not only a recommendation.
Should be mentioned that this season, the ratio is 90%, next season is 80%, and finally 70% from 2025/26 onwards.

On the broader point of ffp, revenue matters regardless under the old rules or new, it sets your maximum expenditure.
 
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