The crux of FFP regulations is the break-even requirement, where clubs are ordered to not spend more than the income that they generate, and that they must balance their books over the course of three years.
In terms of revenue, only a club's outgoings in transfers, employee benefits (including wages), finance costs and dividends will be considered over income from matchday sales, TV revenue, advertising, finance, player sales and prize money.
Funds spent on infrastructure, training facilities or youth training will not be included
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