Institutional, organizational and planning information
Financial, budgeting and statistical information
1. Información sobre los órganos directivos y el personal del Club
1. Biographical details of the President and members of the Board of Directors/Council of Administration of the Club are published (minimum of four lines each).
2. The generic e-mail addresses of the different sections or departments of the Club are specified, as well as the Club's general contact details (telephone, e-mail address and head office).
3. The resolutions of the General Meeting of the Club/General Meeting of Shareholders of the SAD, as well as the resolutions taken by the Board of Directors are published and kept up to date on a regular basis.
4. An updated organisational chart of the Club (graphical representation) is published in detail to identify those responsible for the different areas.
2. Legal framework, organisational structure and assets of the Club
5. The legal, institutional and statutory regulations to be complied with by the Club are published.
6. A Code of Ethics or Code of Good Practice and/or sporting behaviour by the Club exists and is published.
7. The Club's Internal Regulations exist and are published.
8. It is reported that the Club has an Ethics Committee or a Compliance Officer.
9. Information is provided on whether or not the Club is in a situation of bankruptcy, pre-bankruptcy or similar situation.
10. The basic data of the different existing football teams (professional, youth, children's, women's, etc.) and, if applicable, of divisions or sections of other sports are specified.
1. Characteristics of the Club’s Website
11. A transparency portal (or specific section) has been implemented on the Club's website.
12.There is a clearly visible internal search engine on the website..
13. The website contains a specific Mailbox or Complaints Channel so that club members, affiliates and third parties can report any possible breaches of the law, regulations, bylaws or the Code of Ethics to their Club.
2. Information and support for club members, employees and the general public
14. A space reserved for club members and/or shareholders of the Club will be provided on the website.
15. A list of fan clubs related to the Club and their basic data is published.
16. There will be a space reserved on the Club's website to receive suggestions or requests from fan clubs and/or fan associations.
17. The number of spectators at the various sporting events (at least those of the various official matches) held at the Club's fields, venues and facilities is published).
18.The results of surveys conducted with club members and/or the public on satisfaction or quality of Club services are available and published (if no surveys have been conducted, this will be expressly indicated on the website).
3. Relations with society, security and the Club's stance against violence
19.Specific rules and recommendations are published by the Club to fans regarding behaviour, and against violence, in its facilities and venues, as well as at events in which the Club participates in other venues).
20. The Internal Regulations of the sports venue endorsed by LaLiga are published (Art. 6 RD 2023-2010 on the prevention of violence, racism and intolerance through sport.
21. A Social Responsibility or Sustainability Report of the Club, or at least the Club's social or social responsibility measures or policies, is published).
22. Information is provided on the Club's relations and/or special conditions with respect to supporters' clubs and/or associations (ticket reservations, space in the stadiums, etc.), or on the non-existence of such conditions.
23. Information is provided on the regulations regarding the sale of tickets when the away club is the visiting club (named tickets sold through the visiting club).
24. A Club profile(s) exists and is posted on the web on Social Media (Facebook or similar).
1. Información contable
25. The date of deposit of the Club's latest Annual Accounts with the Commercial Registry and/or the Higher Sports Council (Consejo Superior de Deportes [CSD]) is published.
26.The date for submission of the annual accounts and other mandatory economic-financial information to the Professional Football League (LFP) is published (deadline for sending: 31 October).
27. The Annual Accounts of related entities are published, especially the Accounts and the complete Annual Report of the Club Foundation if there is one (if there are no related entities, this will be expressly indicated on the website)
28. The Club's Break-even Point is published, as defined by the LFP Economic Control Regulations (difference between relevant Revenue and relevant Expenditure in a season) and the indicators that compose it (art. 12 RLFP) (according to art. 20).
2. Revenue and expenditure information
29. The breakdown of the Club's Relevant Revenues is published (Annex I.7 RLFP): (a) Box office; (b) Sponsorship and advertising; (c) Broadcasting rights; (d) Commercial activities; (e) Other operating revenue; (f) Profits on disposal of players' federative rights; (g) Capital gains on disposal of tangible fixed assets; (h) Financial revenue; i) Revenue from non-cash items; j) Rental transactions with related parties above what is reasonable; k) Revenue from non-football and non-club related transactions; l) Treatment of revenue and expenses arising from bankruptcy proceedings.
30. Details of the Club's relevant Expenditure are published (Annex I.8 RLFP): (a) Cost of sales/materials; (b) Expenditure on employee remuneration; (c) Other operating expenses; (d) Depreciation/impairment of federative or players' rights; (e) Losses on disposal of federative rights of players; (f) Financial costs and dividends; (g) Expenditure transactions with related parties below fair value; h) Expenditure on youth development activities; i) Expenditure on community development activities; j) Non-cash debits/charges; k) Finance costs directly attributable to the construction of property, plant and equipment; l) Expenditure on non-football and non-club related operations.
31. The breakdown of Expenses associated with the first team (according to League Regulations) is published.
The breakdown of expenditure associated with agents is published.
Breakdown of the Associated Expenses of the agents is published.
3. Indebtedness data
32. The Club indebtedness (CECSD-IV) is published in detail: 1) General government debt: a) Debt to the Treasury, b) Social Security debt; 2) Private debt: a) Debts to credit institutions, b) Other debts.
33. The list of debts to the relevant public administrations is published (art. 18 League Regulations).
34. The list of debts and claims against employees is published (Art. 12 League Regulations).
1. Procurement Information
35. The amounts received by the Club for: a) Transfers and b) Transfers made in the last two seasons are published (at least the number of players and the overall amount of both a) and b), and whether investment funds have participated in the operations (and their amount).
36. The amounts received for: a) The sale of players and b) The temporary loan of players is published (at least the number of players and the overall amount of both a) and b) are published.
37. The salary cap for the Club's roster is made public.
38. The number of licensed minors in the Club's service at different levels and sporting sections is published.
2. Information about suppliers of goods and services
39. The list and/or amount of transactions with the Club's most important suppliers, procurers and/or contractors is published.
1. Club planning and organisation
40. The Club's annual and/or multi-annual Plans and/or Programmes (Season Calendar) are published.
2. Contracts, agreements and subsidies
41. Each contract concluded with any public entity (or entity under public control) is published periodically, or at least a list of such contracts, indicating the signatories, their purpose and, where appropriate, the financial obligations entered into.
42. A list of the Agreements signed with public entities is published, mentioning the signatory parties, their purpose and, where applicable, the economic obligations agreed.
43. Subsidies and grants received from any public (or publicly controlled) entity are published, with an indication of their amount and purpose.
3. Governing bodies of the Club
44. The remuneration received, if any, by the members of the Board of Directors/Council of Administration of the Club is published (if there is none, it will be expressly indicated on the website).
45. The remuneration received by members of Senior Management or senior executives at the Club is published, as well as the legal representation expenses (individual or global) incurred by them is published.
4. Economic and budgetary information
46. The Budget and other documentation required by the budgetary rules is published (according to the standard model approved by the LFP: art. 12 RLFP).
47. The Club's individual and, where appropriate, consolidated Annual Accounts are published: (art. 12 RLFP, according to art. 13).
48. External Audit Reports on the Club's accounts are published.