§The costs incurred to buy players’ federation rights from
other clubs and other similar amounts paid are capitalised as
intangible assets and amortised on a straight-line basis
over the term of the contract signed with the player, disregarding any residual
value.
§The expenses incurred to renew contracts are only capitalised when
they lead to improvements therein (extension of the contractual duration, increase in the termination clause,
etc.) and are amortised based on the duration of
the new contract.
§Variable payments,
which depend on the
fulfillment of certain sports events
carried out by a player or the Club, are registered in the moment that its realization it is
definite, given that it implies an upcoming
payment.
§In the case of acquisition of a preferential option on
players, the costs are amortised upon final acquisition on a
straight-line basis over the
duration of the contract with the
Club. Otherwise, the total amount is expensed at the end of the exercise
period.
§In the case of early termination of contracts, the unpaid
cost is amortized in full and, together with the related revenues, is taken to extraordinary income when deregistration
from the Federation is granted.
§No training costs for players from the youth system or other
sections or training costs for players acquired from other clubs are
capitalized.
§In the case of transfers of players, the Club records the
cost of the transfer in the income statement.
memoria_barca_economica_eng.pdf
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