7 Comments
User's avatar
supreme editor's avatar

Wonderfully clear explanation. Well done.

Expand full comment
Stefan Borson's avatar

Thanks

Expand full comment
Paul Weaver's avatar

Fantastic writing. So if Mr Masters and the current PL board are removed post the 115 outcome (or the external football regulator established) this may be bad for Chelsea? Presumably there is scope for revisiting this sleight of hand?

Expand full comment
Stefan Borson's avatar

Thanks.

No. It can't be retrospectively be revisited.

Expand full comment
alexbond's avatar

Great article!

My understanding is that one of the reasons there’s a noticeable discrepancy in Chelsea’s financial figures could be due to different reporting periods. Chelsea seems to use the football season (July to June) as their financial year, whereas UEFA calculates based on the calendar year (January to December). Could that be why the numbers don’t fully align?

Expand full comment
Stefan Borson's avatar

Thanks. No - the different UEFA tests use different information. Football earnings is to 30 June and the Cost Control test is a calendar year test. The UEFA report numbers are the 30 June numbers

Expand full comment
alexbond's avatar

Thank you

Expand full comment