UAE PRO LEAGUE CLUB LICENSING REGULATIONS & MANUAL … · 2020. 12. 1. · AFC Stadium Regulation...

UAE PRO LEAGUE CLUB LICENSING REGULATIONS & MANUAL 2021-2022

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TABLE OF CONTENTS

UAE PRO LEAGUE CLUB LICENSING REGULATIONS

DEFINITIONS ............................................................................................................................ 5

1. INTRODUCTION 13

1.1 OBJECTIVES FOR THE UAE CLUB LICENSING SYSTEM ................................................................. 14

1.2 LEGAL BASIS ................................................................................................................................ 14

1.3 DELEGATION TO LEAGUE ............................................................................................................ 14 1.4 SCOPE OF APPLICATION.............................................................................................................. 14

2. CRITERIA & SANCTIONS ................................................................................................................ 15

2.1 CRITERIA...................................................................................................................................... 15

2.2 CRITERIA GRADUATION .............................................................................................................. 15 2.2.1 PRINCIPLE ...................................................................................................................... 15

2.3 RULES REGARDING SANCTIONS OF THE UAE CLUB LICENSING SYSTEM .................................... 15

2.3.1 LIST OF SANTIONS

2.3.2 FINES AND SANCTIONS UNDER THE UAE PRO LEAGUE CLUB LICENSING SYSTEM 2.4 SPOT-CHECKS BY AFC AND / OR UAE PRO LEAGUE ................................................................... 17

2.4.1 PRINCIPLE ...................................................................................................................... 17

3. LICENSOR .......................................................................................................................... 17

3.1 INTRODUCTION........................................................................................................................... 17

3.2 BODIES OF THE UAE PRO LEAGUE ............................................................................................. 18

3.2.1 PRINCIPLE ...................................................................................................................... 18

3.3 LICENSOR DEFINITION ................................................................................................................ 18 3.3.1 WHO IS THE LICENSOR? ................................................................................................ 18

3.3.2 DECISION-MAKING BODIES ........................................................................................... 18

3.3.3 LICENSING ADMINISTRATION (LA)................................................................................ 19

3.3.4 FIRST INSTANCE BODY (FIB) .......................................................................................... 19

3.3.5 APPEALS BODY (AB) ...................................................................................................... 20

3.3.6 REQUIREMENTS OF MEMBERS OF THE DECISION MAKING BODIES ............................ 20

4. LICENSE APPLICANT AND LICENSE ................................................................................................. 22

4.1 INTRODUCTION........................................................................................................................... 22 4.2 DEFINITION OF LICENSE APPLICANTS ......................................................................................... 22

4.2.1 PRINCIPLE ...................................................................................................................... 22

4.2.2 REPORTING ENTITY/ENTITIES AND REPORTING PERIMETER

4.3 LICENSE ....................................................................................................................................... 25

TABLE OF CONTENTS

UAE PRO LEAGUE CLUB LICENSING REGULATIONS

DEFINITIONS ............................................................................................................................ 5

1. INTRODUCTION 13

1.1 OBJECTIVES FOR THE UAE CLUB LICENSING SYSTEM ................................................................. 14

1.2 LEGAL BASIS ................................................................................................................................ 14

1.3 DELEGATION TO LEAGUE ............................................................................................................ 14 1.4 SCOPE OF APPLICATION.............................................................................................................. 14

2. CRITERIA & SANCTIONS ................................................................................................................ 15

2.1 CRITERIA...................................................................................................................................... 15

2.2 CRITERIA GRADUATION .............................................................................................................. 15 2.2.1 PRINCIPLE ...................................................................................................................... 15

2.3 RULES REGARDING SANCTIONS OF THE UAE CLUB LICENSING SYSTEM .................................... 15

2.3.1 LIST OF SANTIONS

2.3.2 FINES AND SANCTIONS UNDER THE UAE PRO LEAGUE CLUB LICENSING SYSTEM 2.4 SPOT-CHECKS BY AFC AND / OR UAE PRO LEAGUE ................................................................... 17

2.4.1 PRINCIPLE ...................................................................................................................... 17

3. LICENSOR .......................................................................................................................... 17

3.1 INTRODUCTION........................................................................................................................... 17

3.2 BODIES OF THE UAE PRO LEAGUE ............................................................................................. 18

3.2.1 PRINCIPLE ...................................................................................................................... 18

3.3 LICENSOR DEFINITION ................................................................................................................ 18 3.3.1 WHO IS THE LICENSOR? ................................................................................................ 18

3.3.2 DECISION-MAKING BODIES ........................................................................................... 18

3.3.3 LICENSING ADMINISTRATION (LA)................................................................................ 19

3.3.4 FIRST INSTANCE BODY (FIB) .......................................................................................... 19

3.3.5 APPEALS BODY (AB) ...................................................................................................... 20

3.3.6 REQUIREMENTS OF MEMBERS OF THE DECISION MAKING BODIES ............................ 20

4. LICENSE APPLICANT AND LICENSE ................................................................................................. 22

4.1 INTRODUCTION........................................................................................................................... 22 4.2 DEFINITION OF LICENSE APPLICANTS ......................................................................................... 22

4.2.1 PRINCIPLE ...................................................................................................................... 22

4.2.2 REPORTING ENTITY/ENTITIES AND REPORTING PERIMETER

4.3 LICENSE ....................................................................................................................................... 25

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4.3.1 PRINCIPLE ...................................................................................................................... 25

4.4 ADMISSION TO AFC CLUB COMPETITIONS ................................................................................. 26 4.4.1 PRINCIPLE ...................................................................................................................... 26

4.5 EXTRAORDINARY APPLICATION OF THE CLUB LICENSING SYSTEM FOR ENTERING AFC CLUB COMPETITIONS ........................................................................................................................... 27

4.5.1 PRINCIPLE ...................................................................................................................... 27

4.5.2 PROCEDURE .................................................................................................................. 27

4.6 ADMISSION TO UAE PRO LEAGUE COMPETITIONS ................................................................... 28

4.6.1 PRINCIPLE ...................................................................................................................... 28

4.7 ADMISSION TO UAE PRO LEAGUE CLUB COMPETITIONS: CLUB LICENSING FOR NEWLY PROMOTED CLUBS ...................................................................................................................... 28

4.7.1 PRINCIPLE ...................................................................................................................... 28

5. CORE PROCESS 29

5.1 INTRODUCTION........................................................................................................................... 29 5.1.1 PRINCIPLE ...................................................................................................................... 29

5.2 PROCESS & PROCEDURES ........................................................................................................... 30

5.3 TIME TABLE ................................................................................................................................. 30

5.4 DEADLINE IN AFC CLAS ............................................................................................................... 33 5.5 LANGUAGES ................................................................................................................................ 34

6. SPORTING CRITERIA ...................................................................................................................... 34

6.1 INTRODUCTION........................................................................................................................... 34 6.2 OBJECTIVES ................................................................................................................................. 34

6.3 BENEFITS FOR LICENSE APPLICANTS........................................................................................... 34

6.4 CRITERIA...................................................................................................................................... 35

7. INFRASTRUCTURE CRITERIA .......................................................................................................... 43

7.1 INTRODUCTION........................................................................................................................... 43

7.2 OBJECTIVES ................................................................................................................................. 43

7.3 BENEFITS FOR LICENSE APPLICANTS........................................................................................... 43 7.4 CRITERIA...................................................................................................................................... 44

8. PERSONNEL & ADMINISTRATIVE CRITERIA .................................................................................... 48

8.1 INTRODUCTION........................................................................................................................... 48

8.2 OBJECTIVES ................................................................................................................................. 48 8.3 BENEFITS FOR LICENSE APPLICANTS........................................................................................... 48

8.4 TRAINING COURSES AND MENTORSHIPS ................................................................................... 49

8.5 WORKSHOP/SEMINAR ................................................................................................................ 49

8.6 CRITERIA...................................................................................................................................... 50 9. LEGAL CRITERIA 78

9.1 INTRODUCTION........................................................................................................................... 78

9.2 CRITERIA...................................................................................................................................... 78 10. FINANCIAL CRITERIA ..................................................................................................................... 86

10.1 INTRODUCTION........................................................................................................................... 86

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10.2 OBJECTIVES ................................................................................................................................. 86

10.3 BENEFITS ..................................................................................................................................... 87 10.4 REPORTING PERIOD AND FORMAT ............................................................................................ 87

10.5 CRITERIA...................................................................................................................................... 88

10.5.1 HISTORIC FINANCIAL INFORMATION ............................................................................ 88

10.5.2 FUTURE FINANCIAL INFORMATION .............................................................................. 90

10.5.3 SUBSEQUENT INFORMATION ....................................................................................... 90

11. MARKETING AND PROMOTION CRITERIA ................................................................................. 92

11.1 INTRODUCTION........................................................................................................................... 92

11.2 OBJECTIVES ................................................................................................................................. 92 11.3 CRITERIA...................................................................................................................................... 92

12. FINAL PROVISIONS...................................................................................................................... 100

12.1 APPENDICES .............................................................................................................................. 100

12.2 DISCIPLINARY PROCEDURES ..................................................................................................... 100 12.3 IMPLEMENTING PROVISIONS ................................................................................................... 100

12.4 MATTERS NOT PROVIDED FOR ................................................................................................. 100

12.5 RATIFICATION ........................................................................................................................... 100 APPENDIX 1: EXAMPLE OF LEGAL GROUP STRUCTURE ........................................................ 101

APPENDIX 2: CORE PROCESS .................................................................................................. 102

APPLICATION PHASE ............................................................................................................................. 102

DECISION MAKING PHASE .................................................................................................................... 104 COMPLIANCE PHASE ............................................................................................................................. 104

EXPLANATION OF ‘ALPHABETS’ USED IN THE MIDDLE COLUMN OF THE CHART ILLUSTRATING THE CORE PROCESS .......................................................................................................................... 105

APPENDIX 3: LEGAL GROUP STRUCTURE AND CONTROL MECHANISM .................................... 107

APPENDIX 4: FORMS ............................................................................................................. 110

APPENDIX 5: MEDICAL PASSPORT .......................................................................................... 111

APPENDIX 6: PRE-COMPETITION MEDICAL EXAMINATION (PCMA) ......................................... 112

APPENDIX 7: ROLE OF STEWARDS .......................................................................................... 113

APPENDIX 8: CLUB LICENSING POLICY .................................................................................... 114

UAE PRO LEAGUE CLUB LICENSING MANUAL 115

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DEFINITIONS

Term Definition

Accounting policies The specific principles, bases, conventions, rules and practices adopted by an entity in preparing and presenting its financial statements.

Administration procedures

Procedures pursuant to laws or regulations whose objectives are to rescue insolvent entities and allow them to carry on running their business. This process, which is an alternative to the liquidation of the entity, is often known as going into administration. The day-to-day management of the activities of an entity in administration may be operated by the administrator on behalf of the creditors.

AFC Asian Football Confederation

AFC Club Licensing Administration System or “CLAS”

An online system (https://clas.afc-link.com) created by the AFC for the Licensor and the License Applicant to complete the processes stipulated in the UAE Pro League Club Licensing Regulations and Manual

AFC Club Licensing Manual (Manual)

Working document which describes the AFC Club Licensing Regulations. The guidelines of the AFC Club Licensing Regulations provide the Licensor and License Applicants further understanding into the reasons behind the criteria as well as a standard interpretation of the criteria and assessment process. In relation to the financial criteria in the Regulations, the Manual also provides details on mandatory and minimum requirements.

AFC Club Licensing Regulations (Regulations)

The regulations consisting of five categories of criteria and a Core Process. The requirements of the AFC club licensing regulations must be transferred into a “National Club Licensing Regulations”.

AFC Club Competitions AFC Champions League, AFC Cup

AFC Season See Season to be licensed

AFC Stadium Regulation Working document which describes the requirements to be fulfilled by the License Applicant with regard to the Stadium to be used for AFC Club Competition matches and UAE Pro League Club Competition matches.

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Agreed-upon procedures (AUP)

In an engagement to perform agreed-upon procedures, an auditor is engaged to carry out those procedures of an audit nature to which the auditor and the entity and any appropriate third parties have agreed and to report on factual findings. The recipients of the report must form their own conclusions from the report by the auditor. The report is restricted to those parties that have agreed to the procedures to be performed since others, unaware of the reasons for the procedures, may misinterpret the results.

Amortisation The systematic allocation of the depreciable amount of an intangible asset over its useful life. For example, for the capitalized direct costs of acquiring a player’s registration, the useful life is the contract life.

Annual financial statements

A complete set of financial statements prepared as at the statutory closing date, normally including a balance sheet, profit and loss account, a statement of cash flows and those notes, other statements and explanatory material that are an integral part of the financial statements.

Associate An entity, including an unincorporated entity such as a partnership, over which the investor has significant influence and that is neither a subsidiary nor an interest in a joint venture.

Assessment process See Core Process

Audit The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respect, in accordance with an identified financial reporting framework. The phrases used to express the auditor’s opinion are “give a true and fair view” or “present fairly, in all material respects”, which are equivalent terms. A similar objective applies to the audit of financial or other information prepared in accordance with appropriate criteria. In an audit engagement, the auditor provides a high but not absolute, level of assurance that the information subject to audit is free of material misstatement. This is expressed positively in the audit report as reasonable assurance.

Budget The schedules containing an entity’s future financial information, based on management’s assumptions about events that may occur in the future and possible actions by an entity.

CAS The independent arbitration tribunal known as the Court of Arbitration for Sport and which is established in Lausanne, Switzerland.

Cash and cash equivalents

Cash comprises cash on hand and demand deposits. Cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash and which are subject to an insignificant risk of changes in value.








Audit The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respect, in accordance with an identified financial reporting framework. The phrases used to express the auditor’s opinion are “give a true and fair view” or “present fairly, in all material respects”, which are equivalent terms. A similar objective applies to the audit of financial or other information prepared in accordance with appropriate criteria. In an audit engagement, the auditor provides a high but not absolute, level of assurance that the information subject to audit is free of material misstatement. This is expressed positively in the audit report as reasonable assurance.





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Club Administrator An account created for the exclusive use of the License Applicant’s legal representative, namely the CEO, to access the CLAS

Consolidated financial statement

Financial statements of a group presented as those of a single economic company.

Control The power to govern the financial and operating policies of an entity so as to obtain benefits from its activities.

Core process Minimum requirements that the Licensor has to put in place for verification of compliance with the criteria described in the regulations as basis for the issuance of a License to an applicant.

Criteria / Criterion Requirements to be fulfilled by the License Applicant divided into six categories (sporting; infrastructure; personnel and administrative; legal; financial; marketing & promotion), with each category being split into three grades: A, B, C (mandatory and best practice recommendation)

Deadline for submission of the list of licensed applicants to AFC

The date by which each Licensor must submit to AFC the list of applicants that were granted with a License by the national decision-making bodies. This date is defined by AFC each year and announced to the Licensors

Deadline for submission of the application to the Licensor

The dates by which each Licensor requires License Applicants to have submitted all relevant information for each of the relevant Criteria’s according to the key dates listed in Article 5.3.2 of these Regulations.

Depreciable amount The cost of an asset, or other amount substituted for cost, less its residual value. Residual value is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful economic life.

Direct costs of acquiring a player’s registration

Those payments to third parties for the acquisition of a player’s registration, excluding any internal development or other costs. Costs to include:- a) Transfer fee payable for securing the registration; b) Transfer fee levy (if applicable); and c) Other direct costs of obtaining the player’s registration (eg.

payments to intermediaries for services to the club, legal fees, compensation payments for training and development of young players in accordance with FIFA and/or domestic transfer regulations and other direct costs in connection with the transfer).

Document Received Checklist

An excel sheet form sent by the Licensing Administration to the License Applicant. This form lists down documents which had been received by the License Administration from the License Applicant within the deadline stipulated.

Club Administrator An account created for the exclusive use of the License Applicant’s legal representative, namely the CEO, to access the CLAS





Criteria / Criterion Requirements to be fulfilled by the License Applicant divided into six categories (sporting; infrastructure; personnel and administrative; legal; financial; marketing & promotion), with each category being split into three grades: A, B, C (mandatory and best practice recommendation)




The dates by which each Licensor requires License Applicants to have submitted all relevant information for each of the relevant Criteria’s according to the key dates listed in Article 5.3.2 of these Regulations.

Depreciable amount The cost of an asset, or other amount substituted for cost, less its residual value. Residual value is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful economic life.


Those payments to third parties for the acquisition of a player’s registration, excluding any internal development or other costs. Costs to include:- a) Transfer fee payable for securing the registration; b) Transfer fee levy (if applicable); and c) Other direct costs of obtaining the player’s registration (eg.

payments to intermediaries for services to the club, legal fees, compensation payments for training and development of young players in accordance with FIFA and/or domestic transfer regulations and other direct costs in connection with the transfer).

Document Received Checklist

An excel sheet form sent by the Licensing Administration to the License Applicant. This form lists down documents which had been received by the License Administration from the License Applicant within the deadline stipulated.

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Independent auditor An auditor who is independent of the entity, in compliance with the IFAC Code of Ethics for Professional Accountants. For additional information, visit www.ifac.org. The term ‘auditor’ may also be used when describing related services or assurance engagements other than audits.

Intangible asset An identifiable non-monetary asset without physical substance, such as the registration of a player.

Interim financial statements

A financial report containing either a complete set of financial statements or a set of condensed financial statements for an interim period.

Interim period A financial reporting period shorter than a full financial year.

Intermediary A natural or legal person who, for a fee or free of charge, represents players and/or clubs in negotiations with a view to concluding an employment contract or represents clubs in negotiations with a view to concluding a transfer agreement.

International Financial Reporting Standards (“IFRS”)

Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise:- a) International Financial Reporting Standards;

b) International Accounting Standards; and

c) Interpretations originated by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC).

International Standards on Auditing (“ISA”)

The International Auditing and Assurance Standards Board (“IAASB”) issues International Standards on Auditing as the standards to be applied by auditors in reporting on historical financial information. According to the IAASB, one of its objectives is ‘establishing high quality auditing standards and guidance for financial statement audits that are generally accepted and recognized by investors, auditors, governments, banking regulators, securities regulators and other key stakeholders across the world’. For additional information about the IAASB and ISA, visit www.ifac.org

International Standards on Review Engagements (ISRE)

The IAASB issues standards applicable to a review of historic financial information. Current ISREs are available from www.ifac.org

International Standards on Related Services (ISRS)

The IAASB issues engagement standard that include the application of agreed-upon procedures to information. Current ISRSs are available from www.ifac.org.

Employee benefits All forms of consideration given by an entity in exchange for service rendered by employees.

Event or condition of major economic importance

An event or condition is of major economic importance if it is considered material to the financial statements of the reporting entity and would require a different (adverse) presentation of the results of the operations, financial position and net assets of the reporting entity if it had occurred during the preceding financial year of interim period.

Financial year 1st July to 30th June

Future financial information

Information about the prospective financial effects of future events and possible actions on the entity concerned.

Going concern A reporting entity is normally viewed as a going concern, that is, as continuing in operation for the foreseeable future. It is assumed that the entity has neither the intention nor the necessity of liquidation, ceasing trading nor seeking protection from creditors pursuant to laws or regulations.

Group A parent and all its subsidiaries. A parent is an entity that has one or more subsidiaries. A subsidiary is an entity, including an unincorporated entity such as a partnership that is controlled by another entity (known as the parent).

Historic financial information

Information about the financial effects of past events on the entity concerned. Historic financial information is in respect of the financial performance and position prior to the licensing decision.

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Joint venture A contractual arrangement whereby two or more parties (the venturers) undertake an economic activity that is subject to joint control. Where an entity included in the consolidation manages jointly with another entity not included in the consolidation an economic activity that other entity (Joint Venture) may be dealt with in the Group accounts.

License Certificate confirming fulfillment of all mandatory minimum requirements by the licensee in order to start the admission procedure for AFC Champions League.

License applicant Legal entity fully and solely responsible for the football team participating in national and international club competitions which applies for a License.

Licensee License applicant which has been granted with a License by the Licensor.

Licensing administration Body or staff within the Licensor that deals with club licensing matters.

Licensing cycle See Core Process

Licensing season Season for which a License has been granted (cf. also Season to be licensed)

Licensing process Process in which a License is granted

Licensor Body that operates the national licensing system and grants the License (i.e. UAE Pro League)

Management (personnel)

Describes those responsible for the preparation and fair representation of the financial statements and other financial information.

Material or Materiality Omissions or misstatements of items or information are material if they could, individually or collectively, influence the economic decisions of users taken on the basis of the financial information. Materiality depends on the size and nature of the omission or misstatement judged in the surrounding circumstances or context. The size or nature of the item, or a combination of both, could be the determining factor.

May Indicates a party’s discretion to do something (ie. optional, rather than mandatory)

Must or shall Indicates an obligation to do something

National accounting practice

The accounting and reporting practices and disclosures required of entities in a particular country.

Parent An entity that has one or more subsidiaries.

Recoverable amount The higher of an asset’s fair value less costs to sell and its value in use. ‘Fair value less costs to sell’ is the amount obtainable from the sale of






Intermediary A natural or legal person who, for a fee or free of charge, represents players and/or clubs in negotiations with a view to concluding an employment contract or represents clubs in negotiations with a view to concluding a transfer agreement.


Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise:- a) International Financial Reporting Standards;

b) International Accounting Standards; and

c) Interpretations originated by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC).


The International Auditing and Assurance Standards Board (“IAASB”) issues International Standards on Auditing as the standards to be applied by auditors in reporting on historical financial information. According to the IAASB, one of its objectives is ‘establishing high quality auditing standards and guidance for financial statement audits that are generally accepted and recognized by investors, auditors, governments, banking regulators, securities regulators and other key stakeholders across the world’. For additional information about the IAASB and ISA, visit www.ifac.org


The IAASB issues standards applicable to a review of historic financial information. Current ISREs are available from www.ifac.org



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an asset in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal. ‘Value in use’ is the present value of future cash flows expected to be derived from the asset.

Registered member Any legal entity according to national law and/or national association statutes, which is member of the national association and/or its affiliated league.

Related party A party is related to an entity if:- a) Directly, or indirectly through one or more intermediaries, the

party:- i) controls, is controlled by, or is under common control with

the entity (this includes parents, subsidiaries and fellow subsidiaries);

ii) has an interest in the entity that gives it significant influence over the entity; or

iii) has joint control over the entity; b) the party is an associate of the entity; c) the party is a joint venture in which the entity is a venturer; d) the party is a member of the key management personnel of the

entity or its parent; e) the party is a close member of the family of any individual

referred to in (a) or (d); f) the party is an entity that is controlled, jointly controlled or

significantly influenced by, or for which significant voting power in such entity resides with, directly or indirectly, any individual referred to in (d) or (e); or

g) the party is a post-employment benefit plan for the benefit of employees of the entity, or of any entity that is a related party of the entity.

Joint venture A contractual arrangement whereby two or more parties (the venturers) undertake an economic activity that is subject to joint control. Where an entity included in the consolidation manages jointly with another entity not included in the consolidation an economic activity that other entity (Joint Venture) may be dealt with in the Group accounts.

















Recoverable amount The higher of an asset’s fair value less costs to sell and its value in use. ‘Fair value less costs to sell’ is the amount obtainable from the sale of

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Reporting entity/entities The registered member and/or company or group which, according to the rules of these regulations, must provide the Licensor with respectively statutory or consolidated financial statements. Please see Article 4.2.2 in this Regulations for further information.

Review The objective of an engagement to review financial information is to enable an auditor to express a conclusion whether, on the basis of the review, anything has come to the auditor’s attention that causes the auditor to believe that the financial information is not prepared, in all material respects, in accordance with an identified financial reporting framework. A review, in contrast to an audit, is not designed to obtain reasonable assurance that the financial information is free from material misstatement. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review may bring significant matters affecting the financial information to the auditor’s, but it does not provide the evidence that would be required for an audit.

Season to be licensed Means the UAE season for which the License Applicant has applied for the License; ie. 1st July to 30th June

Significant change Means an event that is considered material to the documentation previously submitted to the Licensor and that would require a different presentation if it had occurred prior to the submission of the licensing documentation.

Significant influence Ability to influence but not control financial and operating policy decision-making. Significant Influence may be gained by share ownership, statute or agreement. For the avoidance of doubt, a party or in aggregate parties with the same ultimate controlling party (excluding AFC, an AFC Member Association and an affiliated league) is deemed to have Significant Influence if it provides within a reporting period an amount equivalent to thirty percent (30%) or more of the Licensee’s total revenue.

Stadium Means the venue for a competition match including, but not limited to, all properties and facilities near to such stadium (for example, offices, hospitality areas, press centres and accreditation centres).

Statutory closing date The annual accounting reference date of the reporting entity.

Subsequent events Events or conditions occurring after the licensing decision.

Subsidiary An entity, including an unincorporated entity such as a partnership that is controlled by another entity (known as the parent).

Supplementary information

If the minimum requirements of criterion F.01 for content and accounting are not met in the audited annual financial statements, additional information must be prepared and submitted by the License Applicant. The content and presentation of the supplementary information, if required at all, will vary between License Applicants depending on the amount of information already disclosed in the separate audited annual financial statements.

an asset in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal. ‘Value in use’ is the present value of future cash flows expected to be derived from the asset.


Related party A party is related to an entity if:- a) Directly, or indirectly through one or more intermediaries, the

party:- i) controls, is controlled by, or is under common control with

the entity (this includes parents, subsidiaries and fellow subsidiaries);


iii) has joint control over the entity; b) the party is an associate of the entity; c) the party is a joint venture in which the entity is a venturer; d) the party is a member of the key management personnel of the

entity or its parent; e) the party is a close member of the family of any individual

referred to in (a) or (d); f) the party is an entity that is controlled, jointly controlled or

significantly influenced by, or for which significant voting power in such entity resides with, directly or indirectly, any individual referred to in (d) or (e); or

g) the party is a post-employment benefit plan for the benefit of employees of the entity, or of any entity that is a related party of the entity.

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Training facilities The venue(s) at which a License Applicant’s registered players undertake football training and/or youth development activities on a regular basis.

UAE Pro League Club Licensing Manual (Manual)

Working document which describes the UAE Pro League Club Licensing Regulations. The guidelines of the UAE Pro League Club Licensing Regulations provide the Licensor and License Applicants further understanding into the reasons behind the criteria as well as a standard interpretation of the criteria and assessment process. In relation to the financial criteria in the Regulations, the Manual also provides details on mandatory and minimum requirements.

UAE Pro League Club Licensing Regulations (Regulations)

The working document which describes the national club licensing system in the UAE. It includes all minimum requirements of the AFC club licensing system as well as any specific national particularities and objectives.

UAE FA United Arab Emirates Football Association

UAE Pro League

UAE Professional League, the league governing body of the UAE

UAE Pro League Club Competitions or UAE Pro League Competitions

Arabian Gulf League and/or League Cup

UAE Season See UAE Season to be licensed

UAE Season To Be Licensed

September to May

1. INTRODUCTION

This “UAE Pro League Club Licensing Regulations” is the basic working document for Licensees which incorporates the AFC minimum requirements as well as minimum requirements to be considered an “excellent” football company in the UAE Pro League.

First implemented for the 2013 season, the UAE Pro League Club Licensing Regulations comes into force on its approval by the UAE Pro League Board of Directors and is implemented for the main purpose of participation in AFC Club Competitions and UAE Pro League Competitions.

Chapter 1 to chapter 5 defines the Licensor, the licensing bodies and the License Applicant, explaining their tasks as well as the Core Process to be applied.

Chapter 6 to chapter 11 details the criteria that License Applicant must fulfill. The criteria are divided into different subjects: sporting criteria, infrastructure criteria, personnel and administrative criteria, legal criteria, financial criteria andMarketing & Promotion criteria. The criteria are then divided into three different grades (“A”, “B” and “C”).The License Applicants are obliged to:-

1. Read and understand the UAE Pro League Club Licensing Regulations in conjunction with the UAE Pro League Club Licensing Manual;

Reporting entity/entities The registered member and/or company or group which, according to the rules of these regulations, must provide the Licensor with respectively statutory or consolidated financial statements. Please see Article 4.2.2 in this Regulations for further information.

Review The objective of an engagement to review financial information is to enable an auditor to express a conclusion whether, on the basis of the review, anything has come to the auditor’s attention that causes the auditor to believe that the financial information is not prepared, in all material respects, in accordance with an identified financial reporting framework. A review, in contrast to an audit, is not designed to obtain reasonable assurance that the financial information is free from material misstatement. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review may bring significant matters affecting the financial information to the auditor’s, but it does not provide the evidence that would be required for an audit.

Season to be licensed Means the UAE season for which the License Applicant has applied for the License; ie. 1st July to 30th June

Significant change Means an event that is considered material to the documentation previously submitted to the Licensor and that would require a different presentation if it had occurred prior to the submission of the licensing documentation.








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UAE Pro League Club Licensing Manual (Manual)


UAE Pro League Club Licensing Regulations (Regulations)



UAE Pro League

UAE Professional League, the league governing body of the UAE





September to May

1. INTRODUCTION

This “UAE Pro League Club Licensing Regulations” is the basic working document for Licensees which incorporates the AFC minimum requirements as well as minimum requirements to be considered an “excellent” football company in the UAE Pro League.

First implemented for the 2013 season, the UAE Pro League Club Licensing Regulations comes into force on its approval by the UAE Pro League Board of Directors and is implemented for the main purpose of participation in AFC Club Competitions and UAE Pro League Competitions.

Chapter 1 to chapter 5 defines the Licensor, the licensing bodies and the License Applicant, explaining their tasks as well as the Core Process to be applied.

Chapter 6 to chapter 11 details the criteria that License Applicant must fulfill. The criteria are divided into different subjects: sporting criteria, infrastructure criteria, personnel and administrative criteria, legal criteria, financial criteria andMarketing & Promotion criteria. The criteria are then divided into three different grades (“A”, “B” and “C”).The License Applicants are obliged to:-

1. Read and understand the UAE Pro League Club Licensing Regulations in conjunction with the UAE Pro League Club Licensing Manual;

2. Adapt its own structure and relevant organization according to the minimum requirements regarding the Core Process and further procedures;

3. Set-up a working plan for the application of the License for the UAE Season and the Season to be Licensed taking into account the UAE Pro League and AFC deadlines for exceptions and accreditation as well as the decision-making process.

1.1 OBJECTIVES FOR THE UAE PRO LEAGUE CLUB LICENSING SYSTEM

The UAE Pro League Club Licensing System has the following objectives:-

• Safeguarding the credibility and integrity of continental and national club competitions

• Allowing the development of benchmarking for License Applicants in financial, sporting, legal, personnel, administrative, marketing and infrastructure related criteria throughout UAE.

• Further promotion and continuous improvement of the standard of all aspects of football in UAE and continuing priority given to the training and care of young players in each License Applicants;

• Increasing the level of management and organization within the License Applicants;

• Improvement of the economic and financial capability of the License Applicants, increasing their transparency and credibility, and placing the necessary importance on the protection of creditors;

• Adaptation of License Applicants’ sporting infrastructure to provide spectators and media with well-appointed, well-equipped and safe stadiums;

• Safeguarding the continuity of international competitions for one season;

• Monitoring the financial fair play in the competitions.

1.2 LEGAL BASIS

The Licensor has jurisdiction to govern the Licensing system by virtue of the UAE FA Statutes (cf. Article 137).

1.3 DELEGATION TO LEAGUE

The UAE FA, with the approval of the AFC Executive Committee, has delegated the club licensing system to the UAE Pro League.

1.4 SCOPE OF APPLICATION

All clubs wishing to participate in UAE Pro League Competitions must apply for license

All clubs who have qualified for AFC Club Competitions on sporting merit, must obtain License in order to participate in the AFC Club Competitions.

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2. Adapt its own structure and relevant organization according to the minimum requirements regarding the Core Process and further procedures;

3. Set-up a working plan for the application of the License for the UAE Season and the Season to be Licensed taking into account the UAE Pro League and AFC deadlines for exceptions and accreditation as well as the decision-making process.

1.1 OBJECTIVES FOR THE UAE PRO LEAGUE CLUB LICENSING SYSTEM

The UAE Pro League Club Licensing System has the following objectives:-

• Safeguarding the credibility and integrity of continental and national club competitions

• Allowing the development of benchmarking for License Applicants in financial, sporting, legal, personnel, administrative, marketing and infrastructure related criteria throughout UAE.

• Further promotion and continuous improvement of the standard of all aspects of football in UAE and continuing priority given to the training and care of young players in each License Applicants;

• Increasing the level of management and organization within the License Applicants;

• Improvement of the economic and financial capability of the License Applicants, increasing their transparency and credibility, and placing the necessary importance on the protection of creditors;

• Adaptation of License Applicants’ sporting infrastructure to provide spectators and media with well-appointed, well-equipped and safe stadiums;

• Safeguarding the continuity of international competitions for one season;

• Monitoring the financial fair play in the competitions.

1.2 LEGAL BASIS

The Licensor has jurisdiction to govern the Licensing system by virtue of the UAE FA Statutes (cf. Article 137).

1.3 DELEGATION TO LEAGUE

The UAE FA, with the approval of the AFC Executive Committee, has delegated the club licensing system to the UAE Pro League.

1.4 SCOPE OF APPLICATION

All clubs wishing to participate in UAE Pro League Competitions must apply for license

All clubs who have qualified for AFC Club Competitions on sporting merit, must obtain License in order to participate in the AFC Club Competitions.

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2. CRITERIA & SANCTIONS 2.1 CRITERIA

The criteria which the License Applicant must comply with in order to obtain the License are divided into 6 categories:

a) Sporting criteria;

b) Infrastructure criteria;

c) Personnel and Administrative criteria;

d) Legal criteria;

e) Financial criteria; and

f) Marketing and Promotion criteria.

2.2 CRITERIA GRADUATION

2.2.1 PRINCIPLE

2.2.1.1 The criteria described in this UAE Pro League Club Licensing Regulations minimum requirements. License Applicants may report attainment of higher quality standards for any criteria if they so wish.

2.2.1.1 The criteria are graded into three separate categories.

2.2.1.3 The different grades have been defined as follows:

a) “A”- criteria – “MANDATORY”: If the License Applicant does not fulfill any A-criteria, then it cannot be granted a License to enter the UAE Pro League Club Competitions, subject to the principles outlined in article 4.6.1 and / or the AFC Club Competitions

b) “B” – criteria – “MANDATORY”: If the License Applicant does not fulfill any B-criteria, then it is sanctioned as specified by the Licensor but may still receive a License to enter the UAE Pro League Club Competitions and / or the AFC Club Competitions.

c) “C”- criteria – “BEST PRACTICE”: C-criteria are best practice recommendations. Non-fulfillment of any C-criteria does not lead to any sanction or to the refusal of the License. Certain C-criteria may become “MANDATORY” criteria at a later stage.

2.3 RULES REGARDING SANCTIONS OF THE UAE PRO LEAGUE CLUB LICENSING SYSTEM

2.3.1 LIST OF SANCTIONS

The following sanctions may be imposed by the First Instance Body (FIB) and / or Appeals Body (AB) for breaches of UAE Pro League Club Licensing Regulations (such as submission of falsified documents, non-respect of deadlines, sanctions against deadlines, failure to cooperate with the FIB

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or the Club Licensing Administration in any way), non-fulfillment of “A” Criteria, or non-fulfillment of “B” Criteria.

a) Warning

b) Reprimand

c) Fine (see 2.3.2 Fines and Sanctions under the UAE Pro League Club Licensing System)

d) Match suspension

e) Ban on taking part in any football-related activity

f) Extended deadline to fulfill criteria

g) Obligation to fulfill criteria by certain deadline

h) Deduction of points

i) Suspension of personnel

j) Reports of issues to appropriate bodies within the UAE Pro League

k) Obligation to submit guarantees and undertakings

l) Exclusion from competitions

m) Relegation to a lower division

n) Withhold grants / prize money

o) Seek more financial details

p) Playing a match without spectators

q) Playing a match on neutral territory

r) Ban on playing in a particular stadium

s) License review

t) License withdrawal

u) Transfer ban

The list is not exhaustive.

The sanction list above will be applicable for both UAE Pro League License and AFC License.

2.3.2 FINES AND SANCTIONS UNDER THE UAE PRO LEAGUE CLUB LICENSING SYSTEM

As per the decision taken by the PLC Executive Committee and circulated in circular number 2361, dated 1 May 2013, a License Applicant will be fined AED100,000 (One Hundred Thousand Dirham) for each ‘A’ criteria that it fails. This applies to all ‘A’ criteria. In addition, the FIB/AB may impose a fine for failure of ‘B’ criteria up to AED 50,000 (Fifty Thousand Dirham).

For failure to submit proper documentation that enables the License Applicant to pass any ‘A’ criteria by the submission deadline, the License Applicant may be fined upto AED 50,000. Should the License Applicant fail to obtain a License for the same criteria, this fine will not be applied and, instead, the club will be subject to the fines mentioned in the preceding paragraph.

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In addition, the following sanctions will be applicable in case of failure to obtain the UAE Pro League License:

First Time Second Time Third Time Fourth Time Fifth Time Fine AED 200,000 + Warning

Fine AED 200,000 + Ban on registration of foreign Professional Players

Fine AED 200,000 + Ban on registration of Foreign and Local Players

Fine AED 200,000 + Three points (-3) deduction at the start of the season

Fine AED 200,000 + relegation to First Division League

a) For the purposes of calculation of repetition, the club’s failure to obtain a license should be in consecutive seasons. In the case where the club was granted a license in any season, this should be considered as an interruption to the repetition.

b) In the event that the club failed in one of the criteria for the National License which is also required for the AFC License, and a fine was imposed for this failure for the National License, the club shall not be fined again for the same criteria in the AFC Licensing system if the two where for the same timeframe.

c) In the event of a failure of one of the Financial Criteria F.03 and F.04, the fine will be imposed for the National License only.

2.4 SPOT-CHECKS BY AFC AND / OR UAE PRO LEAGUE

2.4.1 PRINCIPLE

2.4.1.1 AFC and/or the UAE Pro League and/or their nominated bodies/agencies reserve, at any time, the right to conduct spot-checks with the Licensor and, in the presence of the latter, with the License Applicant in order to ensure that its License was correctly awarded at the time of the final and binding decision of the Licensor. The non-observance of the minimum mandatory requirements as defined in the UAE Pro League Club Licensing Regulations accredited by AFC may result in sanctions defined by the appropriate AFC body and / or UAE Pro Leauge body according to the nature and the gravity of the violations.

2.4.1.2 AFC and/or the UAE Pro League and/or their nominated bodies/agencies reserve the right, at any time, to conduct spot-checks with the Licensors to verify that the minimum requirements defined in the Core Process (cf. Chapter 5) are respected. The non-observance of the minimum mandatory requirements may result in sanctions defined by the appropriate AFC and/or UAE Pro League body according to the nature and the gravity of the violations.

2.4.1.3 The Licensing Administration (LA) will have the power to carry out spot checks on License Applicants by attending at the club or ground without prior notice and shall be entitled to examine all documentation relation to licensing, Interview the football club staff listed in the Personnel and Administrative Criteria and to carry out checks on any aspect of Club Licensing Requirements.

3. LICENSOR 3.1 INTRODUCTION

This chapter defines the Licensor and the decision-making bodies.

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3.2 BODIES OF THE UAE PRO LEAGUE

3.2.1 PRINCIPLE

3.2.1.1 The bodies through which the UAE Pro League will act with regard to the club licensing system shall be:

a) The UAE Pro League Board Members for the approval of these Regulations, the exception policy and the delegation requests and any other matter which is not regulated by this regulations;

b) The First Instance Body (FIB) and Appeals Body (AB) who acts as the decision making body (cf. 3.3.2);

c) The Licensing Administration (LA) for the implementation of the UAE Pro League Club Licensing system;

d) Specific working groups (e.g. legal working group, financial working group, etc.) composed by specialists delegated by the Licensors, may be set up, to assist the UAE Pro League Administration in the development of the club licensing system;

e) The AFC Judicial Bodies for the penalisation of breaches of duties relating to the “AFC Club Licensing Regulations” and certain decisions on the spot check result (cf. 2.4). The AFC Disciplinary Code and the corresponding AFC competition regulations apply.

3.3 LICENSOR DEFINITION

3.3.1 WHO IS THE LICENSOR?

3.3.1.1 The UAE Pro League is the Licensor.

3.3.1.2 The Licensor governs the licensing system, appoints the corresponding licensing bodies and fixes the necessary processes.

3.3.1.3 The Licensor guarantees the licensee full confidentiality with regard to all information given by the License Applicant during the licensing process. Anyone involved in the licensing process or appointed by the Licensor must sign a confidentiality clause before starting its tasks.

3.3.1.4 In particular, the Licensor shall:-

a) establish at least two decision-making bodies (cf. 3.3.2);

b) establish an appropriate licensing administration (cf. 3.3.3);

c) set up a catalogue of sanctions (cf. 2.3);

d) define the Core Process (cf. Chapter 5);

e) determine whether a License can be granted.

3.3.2 DECISION-MAKING BODIES

3.3.2.1 The Licensor shall establish two decision-making bodies:-

a) First Instance Body (FIB) (cf. 3.3.4 & 3.3.6)

b) Appeals Body (AB) (cf. 3.3.5 & 3.3.6)

3.3.2.2 The decision-making bodies shall be independent from each other and Licensor. They shall receive administrative support from the administration of the Licensor (cf. 3.3.3).

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3.3.3 LICENSING ADMINISTRATION (LA)

3.3.3.1 The Licensor establishes an appropriate administration and appoint qualified staff members to administer the licensing process on its behalf.

3.3.3.2 The tasks of the Licensing administration (LA) will include:-

a) preparing, implementing and further developing the club licensing system;

b) setting the deadlines as required in the Core Process;

c) providing administrative support to the decision-making bodies referred to in 3.3.2 above;

d) assisting, advising and monitoring the Licensees during the season;

e) serving as the contact point for and sharing expertise with the License Applicants, the licensing departments of other AFC member associations and with AFC itself.

3.3.3.3 The LA will report to the FIB any cases where a Licensee fails to maintain the conditions for the issuance of a License. The LA may delegate responsibility for aspects of monitoring licenses to other departments with the UAE FA or the UAE Pro League.

3.3.3.4 The LA will have the power to seek clarification, further documentation and information from the License Applicant and can invite the License Applicant to provide any further evidence or explanations on behalf of the License Applicant. Any such requests are at the discretion of the LA.

3.3.3.5 The LA will determine the timetable for the Club Licensing Core Process on an annual basis, taking into consideration the start date of the UAE Pro League Club Competitions and the deadline set by AFC.

3.3.3.6 The LA will have the power to make recommendations to the FIB on any matter pertaining to the issuance of a License, sanctions, withdrawal of License and / or other related licensing matters.

3.3.3.7 The LA, and any other advisors requested by the LA, will have the right to attend meetings of the FIB and the AB. The role of the LA in these meetings will be to facilitate and this person will have no voting rights.

3.3.3.8 All persons involved in the licensing process must comply with strict confidentiality rules regarding information received during the licensing procedure. The UAE Pro League shall set up the necessary confidentiality clauses in this respect.

3.3.3.9 The LA will establish and manage the procedure of filing and archiving written and electronic documents and records related to the Club Licensing System. The minimum duration for the documents and records relating to license application would be kept for at least 5 years and actual Licensing decision for ten years. All documents, information and record will be saved electronically on the UAE Pro League internal server.

3.3.4 FIRST INSTANCE BODY (FIB)

3.3.4.1 Each member of the FIB shall have a single vote. The quorum must be of minimum of three members. The chairman has the casting vote.

3.3.4.2 The FIB decides on whether a License should be granted to an applicant on the basis of the documents provided and in accordance with the provisions of the UAE Club Licensing Regulations at the submission deadline set by the Licensor and on whether a License shall be withdrawn.

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3.3.4.3 In the case of a License refusal, the decision must be put in writing and include the reasoning.

3.3.4.4 The decision must:-

a) be in writing;

b) state the reasoning;

c) include a deadline/time limit;

d) provide transparency for the involved parties subject to respect of confidentiality (e.g. financial aspects);

e) include a statement of the rights to appeal.

3.3.4.5 In case(s) where License is refused due to submission of documents after the deadline determined by the Licensor and/or due to non-submission of documents required as indicated in the UAE Pro League Club Licensing Regulations and/or UAE Pro League Club Licensing Manual, the decision of the FIB is final and binding and not subjected to appeal.

3.3.5 APPEALS BODY (AB)

3.3.5.1 Each member of the AB shall have a single vote. The quorum must be of minimum three members. The chairman has the casting vote.

3.3.5.2 The AB decides on appeals submitted in writing and makes a final and binding decision on whether a License should be granted.

3.3.5.3 Appeals may only be lodged by:-

a) The License Applicant, who received the refusal of the FIB;

b) The licensee, whose License has been withdrawn by the FIB; or

c) the Licensor, the competent body of which must be defined (e.g. licensing manager).

3.3.5.4 The AB makes its decision based on the decision of the FIB and all the evidence provided by the License Applicant or Licensor to the FIB with its written request for appeal within the deadline determined in the appeal procedure.

3.3.5.5 No further evidence or documents can be submitted to the AB.

3.3.5.6 In the case of a License refusal, the decision must be put in writing and include the reasoning.

3.3.5.7 The decision of the AB, in cases of Licenses related to entry into UAE Pro League Competitions and AFC Club Competitions, is final and is not subject to appeal.

3.3.6 REQUIREMENTS OF MEMBERS OF THE DECISION MAKING BODIES

3.3.6.1 The UAE Pro League Board appoints the members of the FIB and AB for a period of 4 years. Members are eligible for a re-appointment.

3.3.6.2 The decision making bodies must have at least one qualified lawyer and an auditor holding a qualification recognised by the appropriate national professional body among their members.

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3.3.6.3 Members of the decision-making bodies must not belong simultaneously to a statutory judicial body of the Licensor and must act impartially in the discharge of their duties.

3.3.6.4 Members of the decision-making bodies must not act simultaneously as licensing manager.

3.3.6.5 Members of the decision-making bodies must not belong simultaneously to the executive body of the AFC Member Association or its affiliated league.

3.3.6.6 Members of the decision-making bodies must not belong simultaneously to the management personnel of an affiliated club or the Licensor.

3.3.6.7 Members of the decision making bodies must follow the strict confidentiality rules in the same way as members of the LA (cf. 3.3.3.8). The Licensor defines these rules and the members have to accept them in writing.

3.3.6.8 A member must in all cases automatically abstain if there is any doubt as to his/her independence towards the License Applicant or if there is a conflict of interest.

3.3.6.9 In this connection, the independence of a member may not be guaranteed if he/she or any member of his/her family (spouse, children, parents, siblings) is a:

a) member

b) shareholder

c) business partner

d) sponsor or

e) consultant, etc.

of the License Applicant. The foregoing list is illustrative and not exhaustive.

3.3.6.10 Members of the decision-making bodies must act impartially in the discharge of their duties. The separation of powers between the FIB and AB must be guaranteed.

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4. LICENSE APPLICANT AND LICENSE 4.1 INTRODUCTION

This chapter defines the legal entity that must apply for the License and the License to enter AFC Club Competitions.

The legal entity applying for a License is called the License Applicant. Once the License Applicant has been granted with a License by the Licensor it becomes a licensee. For the purpose of this chapter, only the term License Applicant is used.

4.2 DEFINITION OF LICENSE APPLICANTS

4.2.1 PRINCIPLE

4.2.1.1 The License Applicant is defined as being the commercial entity fully responsible for the football team participating in national and international club competitions and which is either:-

a) any commercial entity according to national law and/or national association statutes, which is member of the national association and/or its affiliated league, or

b) any commercial entity according to national law and/or national association statutes, which has a contractual relationship to a registered member (hereafter, company).

4.2.1.2 Only a registered member or a company can apply for / receive a License. Natural persons may not apply for / receive a License.

4.2.1.3 The membership and/or the contractual relationship must have lasted at the start of the licensing process for at least two consecutive years.

4.2.1.4 Any change to the legal form, legal Group structure (including a merger with another entity or transfer of football activities to another entity) or identity (including headquarters, name or colours) of a Licence Applicant during this period to the detriment of the integrity of a competition or to facilitate the Licence Applicant qualification for a competition on sporting merit or its receipt of a Licence is deemed as an interruption of membership or contractual relationship (if any) within the meaning of this provision.

4.2.1.4 The License Applicant is fully responsible for the participation in national and international football competitions as well as for the fulfillment of the club licensing criteria.

4.2.1.5 The License Applicant is, in particular, responsible for ensuring the following:-

a) that all players are registered with the UAE Football Association and the UAE Pro League and, if professional players, that they have a written labour contract with either the registered member or the company (see Articles 2 and 5 of the FIFA Regulations for the Status and Transfer of Players);

b) that all the compensation paid to the players and/or other football clubs arising from contractual or legal obligations and all the revenues arising from gate receipts are accounted for in the books of either the registered member or the company;

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c) that the License Applicant is fully responsible for the football team composed of registered players participating in national and international competitions;

d) that the Licensor is provided with all necessary information and/or documents relevant to proving that the licensing obligations are fulfilled, as these obligations relate to the sporting, infrastructure, personnel and administrative, legal, financial and Marketing and Promotion criteria set out under Chapters 6, 7, 8, 9, 10 and 11 respectively;

e) that the Licensor is provided with information on the reporting entity/entities in respect of which sporting, infrastructure, personnel and administrative, legal, financial and Marketing & Promotion information are required to be provided. In turn, the Licensor must assess whether, in respect of each License Applicant, the selected reporting entity/entities is appropriate for club licensing purposes. Please see Article 4.2.2 below for more information about reporting entity and reporting perimeter;

f) all information and/or documents provided to the Licensor for the purpose of UAE Pro League Club Licensing System, including those mentioned in but not limited to Article 4.2.1.4 d) and e) above, must be in English. It is the responsibility of the License Applicant to ensure that any non-English document(s) is/are legally translated. The License Applicant acknowledge that documents and/or information provided in any other language, except English will not be reviewed by the Licensor and will be treated as if the License Applicant had not submitted any document and/or information;

g) that all documents and/or evidences that are provided to the Licensor must be submitted via the AFC Club Licensing Administration System (https://clas.afc-link.com) by the submission deadline announced in the Core Process;

h) that, in using the AFC Club Licensing Administration System (CLAS), only those legally authorised by the License Applicant to submit documents to the UAE Pro League is given access to the Club Administrator’s account.

4.2.1.6 The License Applicant should:-

a) be based legally in the territory of the UAE and play its home matches only in the UAE;

b) have the right to use the name and the brands of the License Applicant and not change the name of the License Applicant for advertising/promotional purposes;

c) accept no clauses in contracts with television, sponsors or other commercial partners which could restrict the License Applicant in its freedom of decision or affect its management.

4.2.1.7 If the License Applicant is a company it must provide the Licensor with the financial information of the company and the registered member (e.g. consolidated financial statements as if they were a single company).

4.2.1.8 If the License Applicant has control on any subsidiary, then consolidated financial statements shall be prepared and submitted to the Licensor as if the entities included in the consolidation (“the group”) were a single company.

4.2.1.9 If the License Applicant is controlled by a parent, which may be controlled by another parent or which may have control over any other subsidiary or may exercise significant influence over any other associate, any transaction with the parent of the License Applicant or any parent or subsidiary or associate of such parent must be disclosed in the notes to the financial statements to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances with such parties.

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4.2.1.10 The License Applicant must provide together with the financial (consolidated) accounts the overall legal group structure (presented in a chart) duly approved by the management. This chart must include information: on any subsidiary, any controlling entity up to the ultimate controlling parent company, any associated company and subsidiary of such parent.

The legal group structure shall clearly identify the entity which is the member of the Licensor and also mention for each License Applicant’s subsidiary: name of the legal entity; information on main activity and any football activity; % of ownership interest (if different, % of voting power held); share capital; total assets; total revenues; total equity (cf. Appendix 1).

It is best practice that the above key information is provided for each entity of the group and that any change to this legal group structure is promptly communicated to the Licensor.

4.2.1.11 If any License Applicant / Licensee wishes to change its legal entity, which is the recognized member of the UAE Pro League (for example, if a Licensee that is an incorporated company wishes to dissolve itself at the end of the season, then reincorporate itself as a new incorporated company and apply for a License for the following season), it must submit full details of the proposed change to the FIB. Notwithstanding the rules stated below, such new company, provided that its membership has not lasted for a period of three years may not apply for a License unless a specific exception in this sense has been requested to and approved by UAE Pro League. All of the following rules apply in order to change a legal entity:

a) Licensee’s applications to transfer its membership of UAE FA and/or UAE Pro League to a new entity must be submitted in writing and by registered post to the LA before the Deadline for Submission of the Application to the Licensor in order for any transfer of membership to be effected.

b) Licensee’s membership of UAE FA and/or UAE Pro League may only be transferred to the new entity with the permission of the FIB.

c) Licensee will not be permitted to transfer its membership of UAE FA and/or UAE Pro League to a new entity during the UAE Season.

d) Licensee will only be permitted to transfer its membership of UAE FA and/or UAE Pro League if all the liabilities of the old entity are fully taken over by the new entity or if all the liabilities of the old entity are resolved (e.g. By payment in full or via a creditors’ voluntary arrangement) to the satisfaction of all creditors.

4.2.2 REPORTING ENTITY/ENTITIES AND REPORTING PERIMETER 4.2.2.1 The Licence Applicant determines and provides to the Licensor the reporting perimeter,

i.e. the entity or combination of entities in respect of which financial information (e.g. single entity, consolidated or combined financial statements) has to be provided. For further information on mandatory reporting period and minimum requirement on the format of reporting and accounting, please refer to Chapter 1 of the UAE Pro League Club Licensing Manual and the AFC Club Licensing Financial Handbook (“Handbook”).

4.2.2.2 The reporting perimeter must include:

i. the Licence Applicant and, if different, the Registered Member of the AFC Member Association;

ii. any Subsidiary of the Licence Applicant and, if different, the Registered Member of the AFC Member Association;

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iii. any other entity included in the legal Group structure which generates revenues and/or performs services and/or incurs costs in respect of the football activities defined in Article 4.2.2.3. iii. to x. below;

iv. any entity, irrespective of whether it is included in the legal Group structure, which generates revenues and/or performs services and/or incurs costs in respect of football activities as defined in Article 4.2.2.3. i. and ii. below.

4.2.2.3 Football activities include:

i. employing/engaging personnel (as defined in Criteria F.04) including payment of all forms of consideration to employees arising from contractual or legal obligations;

ii. acquiring/selling players’ registrations (including loans); iii. ticketing; iv. sponsorship and advertising; v. broadcasting; vi. merchandising and hospitality; vii. club operations (e.g. administration, matchday activities, travel, scouting, etc.); viii. financing (including financing secured or pledged against the assets of the Licence

Applicant); ix. use and management of Stadium and Training Facilities; and x. youth sector.

4.2.2.4 An entity may be excluded from the reporting perimeter only if:

i. its activities are entirely unrelated to the football activities defined in Article 4.2.2.3 above and/or the locations, assets or brand of the football club; or

ii. it is immaterial compared with all the entities that form the reporting perimeter and it does not perform any of the football activities defined in Article 4.2.2.3. i. and ii. above; or

iii. the football activities it performs are already entirely reflected in the financial statements of one of the entities included in the reporting perimeter.

4.2.2.5 The Licence Applicant must submit a declaration by an authorised signatory which confirms:

i. that all revenues and costs related to each of the football activities indicated in Article 4.2.2.3 have been included in the reporting perimeter and provide a detailed explanation should this not be the case; and

ii. whether any entity included in the legal Group structure has been excluded from the reporting perimeter, justifying any such exclusion with reference to Article 4.2.2.4.

4.3 LICENSE

4.3.1 PRINCIPLE

4.3.1.1 Licenses must be issued according to the provisions of the UAE Pro League Club Licensing Regulations.

4.3.1.2 The Licensor must issue an invitation to the License Applicants concerned to apply for a License punctually and in writing. The club applying for a License (i.e. License Applicant) must submit a written application to the Licensor. In this application, the License Applicant must, in particular, declare that it will fulfill the obligations of the licensing system.

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4.3.1.3 Only License Applicants which fulfill the criteria set out in the UAE Pro League Club Licensing Regulations at the deadlines defined by the Licensor and the AFC and which have qualified on the basis of their sporting results, may be granted with a License by the Licensor to enter and participate in AFC Club Competitions of the coming season, provided all other requirements in the relevant competition regulations have been met.

4.3.1.4 A License expires without prior notice:-

a) at the end of the season for which it was issued for; or

b) on the dissolution of the division in question.

4.3.1.5 A License may be withdrawn during a season by the UAE Pro League decision making bodies if:-

a) for any reason a licensee becomes insolvent and enters into liquidation during the season, as determined by the applicable national law (where a licensee becomes insolvent but enters administration during the season, for so long as the purpose of the administration is to rescue the License Applicant and its business, the License should not be withdrawn);

b) any of the conditions for the issuing of a License are no longer satisfied; or

c) the licensee violates any of its obligations under the UAE Pro League Club Licensing Regulations.

4.3.1.6 A License cannot be transferred.

4.3.1.7 As soon as a License withdrawal is envisaged, the Licensor must inform AFC.

4.3.1.8 If a License Applicant has its License withdrawn, a decision concerning the elimination of the License Applicant from the current AFC competition in question must be made by the AFC.

4.3.1.9 AFC reserves the right to sanction a License Applicant or eliminate a License Applicant from the future AFC club competitions based on the applicable AFC club competition regulations and AFC Disciplinary Code.

4.4 ADMISSION TO AFC CLUB COMPETITIONS

4.4.1 PRINCIPLE

4.4.1.1 The License Applicant must further fulfill all the requirements according to the relevant AFC club competition regulations to be admitted to the AFC club competition.

4.4.1.2 The admission process falls under the sole jurisdiction of AFC and its competent bodies (Competitions Committee, etc.).

4.4.1.3 The competent bodies of AFC make the final decision regarding the admission of a License Applicant to participate in any AFC club competition.

4.4.1.4 Such decisions are subject to all the statutes-based jurisdiction of AFC including the Court of Arbitration for Sport in Lausanne as ordinary court of arbitration (as per the AFC Statutes).

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4.5 EXTRAORDINARY APPLICATION OF THE CLUB LICENSING SYSTEM FOR ENTERING AFC CLUB COMPETITIONS

4.5.1 PRINCIPLE

4.5.1.1 If a club qualifies for an AFC club competition on sporting merit but has not undergone any licensing process at all or has undergone a licensing process which is lesser/not equivalent to the Licence required for the competition it became eligible for, the Licensor of the club concerned may on behalf of such a club request an extraordinary application of the club licensing system in accordance with Annex 4 of the AFC Club Licensing Regulations.

4.5.1.2 In practice, such a club could for example be the winner or the runner-up of the main domestic cup or league cup playing in a division other than the top division.

4.5.1.3 Based on such an extraordinary application, AFC may grant special permission to enter the corresponding AFC club competition, which only applies to that specific applicant and for the season in question.

4.5.2 PROCEDURE

4.5.2.1 The UAE FA and / or the UAE Pro League must notify AFC of the possibility of such extraordinary application in writing, by August 31 at the latest, stating the name(s) of the License Applicant (s) concerned.

4.5.2.2 The AFC may then decide the minimum criteria for the License Applicant (s) concerned by taking into account the requirements of the applicable national club licensing regulations, as well as the status of the License Applicant (s) in question. The AFC defines as well the necessary deadlines and forwards these to the UAE FA and / or UAE Pro League.

4.5.2.3 The UAE FA and / or the UAE Pro League is responsible for submitting the criteria, as soon as these are communicated by the AFC, to the License Applicant (s) concerned for the assessment for the extraordinary procedure at national level. It also has to take immediate actions with the License Applicant (s) for the preparation of that procedure.

4.5.2.4 The License Applicant (s) concerned must provide the necessary documentary proof to the UAE Pro League. The Licensor will assess the License Applicant (s) against the fixed minimum standards and forward the following documentation in English to AFC within the given deadline:-

a) a written petition to the AFC duly signed and dated by the club requesting it to grant a Licence to participate in the corresponding AFC club competition. Such request must provide:

i. the name and address of the club;

ii. the identity of any club(s) directly affected by its petition;

iii. the full written argument with reference to the relevant regulations;

iv. all documentary evidence provided to the Member Association;

b) a recommendation by the Licensor based on its executed assessment (incl. the dates and names of the persons having assessed the License Applicant (s));

c) all documentary evidence provided by the License Applicant (s) and the Licensor;

d) any further document requested by AFC during the extraordinary procedure.

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4.5.2.5 The AFC bases its decision on the received documentation and grants special permission to enter AFC club competitions if all the set criteria are fulfilled and if the License Applicant (s) ultimately qualifies on the basis of its sporting results. The decision will be communicated to the national association, which has to forward it to its concerned License Applicant (s).

4.5.2.6 If a concerned License Applicant is sportingly eliminated during this extraordinary procedure, the UAE FA and/or the UAE Pro League has to notify the AFC immediately, and has to decide if this procedure shall immediately be terminated, without further decision. Such a terminated procedure cannot be restarted at a later stage.

4.5.2.7 Appeals can be lodged against decisions made by the AFC in writing before the Court of Arbitration of Sport (CAS) in accordance with the relevant provisions laid down in the AFC Statutes.

4.5.2.8 The Court of Arbitration for Sport (hereafter CAS) in Lausanne is appointed as independent appeals body for the club licensing system. Decisions of the CAS are final and binding. The relevant articles of the CAS and AFC Statutes, Rules and Regulations shall apply.

4.5.2.9 AFC and the UAE Pro League reserve the right to execute spot-checks (cf. 2.4.)

4.6 ADMISSION TO UAE PRO LEAGUE COMPETITIONS

4.6.1 PRINCIPLE

4.6.1.1 In principle, all clubs / football companies must obtain a License before they can be admitted to the UAE Pro League Club Competitions. In addition, the License Applicant must further fulfill all the requirements according to the relevant UAE Pro League Club Competition regulations.

4.6.1.2 Notwithstanding Article 4.6.1.1, the UAE Pro League may allow clubs / football companies to participate in case of failure to obtain a License. However, clubs will be subjected to further sanctions including fines and/or deduction of points, as illustrated in article 2.3.2.

4.7 ADMISSION TO UAE PRO LEAGUE CLUB COMPETITIONS: CLUB LICENSING FOR NEWLY PROMOTED CLUBS

4.7.1 PRINCIPLE

4.7.1.1 Clubs / football companies who have qualified to the UAE Pro League Club Competition by virtue of being the champion or runner-up of the UAE FA first division league must undergo the UAE Club Licensing System for Newly Promoted Clubs (see separate document).

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5. CORE PROCESS 5.1 INTRODUCTION

This chapter defines the assessment process (hereafter Core Process) of the club licensing system.

5.1.1 PRINCIPLE

5.1.1.1 The Core Process describes the procedures to be followed by the Licensor in order to control the issuance of a License to a License Applicant. The Core Process is also for License Applicants to perform self-assessment and for the Licensor and the AFC to verify that quality standards have been fulfilled according to the criteria described in this Regulations.

5.1.1.2 The Core Process defines the procedures for the verification of the criteria described in these regulations (sporting criteria, infrastructure criteria, personnel and administrative criteria, legal criteria, financial criteria and marketing and promotion criteria) and thus to control the issuance of a License to a License Applicant.

5.1.1.3 The Core Process shall start at the deadline defined by the Licensor and shall end with the submission of the list of licensing decisions to the AFC Administration within the deadline communicated by AFC.

5.1.1.4 The Core Process is aimed at:-

a) Helping the Licensor in establishing an appropriate and efficient licensing process according to its needs and organisation;

b) Agreeing on the main requirements that the Licensor has to comply with to issue the License, necessary for entering AFC club competitions;

c) Ensuring that the decision on the granting of a club License is made by an independent body (FIB and/or AB cf. 3.3.2);

d) Ensuring that the decision-making bodies receive adequate support from the licensing administration of the Licensor.

5.1.1.5 The Licensor must submit to AFC the list of licensed applicants within the deadline communicated by AFC. Communication of this deadline to the national association is done by October 30 of the year preceding the season to be licensed at the latest.

5.1.1.6 The Licensor shall ensure equal treatment between all License Applicants during the Core Process.

5.1.1.7 In the event of contention by the licensing bodies, it is the duty of the clubs / License Applicant to prove the fulfillment of the criteria necessary for the granting of the License and the truthfulness of the declarations made and the documentation produced. The burden of proof lies with the License Applicant.

5.1.1.8 The deadline and submission date must be strictly adhered to. The Licensing Administration is responsible to determine all deadlines and submission dates. It is the responsibility of the License Applicant to ensure that all original forms, supporting documents and necessary evidences are sent in good time and reach the LA on or before the set deadline. Proof of submission is not proof of receipt. Should the LA not receive the

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forms, documents and evidences by the deadline, the License Applicant shall be considered to have not submitted these documents.

5.1.1.9 The Core Process has been set in three (3) different phases for clarity purposes:

a) Application phase: covers the procedures for the License application stage and lead up to the decision making process;

b) Decision making phase: details the decision-making process including any possible appeals;

c) Compliance phase: highlights how compliance will be monitored throughout the period of the License.

5.2 PROCESS & PROCEDURES

5.2.1 Please see Appendix 2 for the Core Process.

5.3 TIME TABLE

5.3.1 The LA will determine the timetable for the Core Process taking into consideration the deadline set by AFC for admission to AFC Club Competitions.

5.3.2 Key dates in the annual timetable are shown below:

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TIMELINE Date Action

18th November 2020 UAE Pro League arranges a workshop to commence the new Club Licensing cycle and explain the changes in the regulation.

22nd November 2020 License Applicants to notify their intention to apply for a License (Form A)

1st December 2020

DEADLINE: Submission of documents for Legal Criteria (L.01, L.02, , L.03, L.04, L.05, L.06) DEADLINE: Submission of documents for Marketing and Promotion Criteria M.01 (“Fan Development Strategy”); Submission of documents for Criteria M.02 (“Club Website and Social Media”)

10th December 2020 DEADLINE: Submission of documents for Personnel/Admin Criteria (P.01 to P.27)

18th February 2021 DEADLINE: Submission of documents for Finance Criteria F.09 (“Appointment of an Auditor”)

28th February 2021 DEADLINE: Submission of documents for all Sporting Criteria (S.01,S.02,S.04,S.05,S.06,S.07, S.08, S.09) DEADLINE: Submission of documents for Legal Criteria (L.07, L.08)

31st March 2021

DEADLINE: Submission of documents for Financial Criteria (F.02, F.03 and F.04) for the 6 months period ending 31 December 2020 DEADLINE: Submission of documents for Financial Criteria F.08 “Duty to update future financial information” for the 6 months period ending 31 December 2020

4th April 2021

DEADLINE: Submission of documents for Marketing and Promotion Criteria M.03 M.05 ; Sporting Criteria S.03 DEADLINE: Submission of documents for Finance Criteria F.06 (“Future Financial Information”)

29th April 2021 DEADLINE: Submission of documents for all Infrastructure Criteria;

9th May 2021 DEADLINE: Submission of documents for Marketing and Promotion Criteria M.04 and proof of Implementation of M.01 Fan Development Strategy and M.06 Promotional Activities and Access to Players

30th May 2021

DEADLINE: Submission of documents for coaches’ qualification (only applicable for those who have submitted proof of enrolment on 1st December 2020 for UAE FA coaching courses) DEADLINE: Submission of documents for Personnel/Admin Criteria P.28 DEADLINE: Submission of documents for Legal Criteria L.09

3ed June 2021 DEADLINE: OPENING DATE - Submission of documents for Financial Criterion F.05 (“Written Representations to the FIB”)

7th June 2021 DEADLINE: CLOSING DATE - Submission of documents for Financial Criterion F.05 (“Written Representations to the FIB”)

13th June 2021 Licensing Administration to submit final report to the FIB

16th June 2021 FIB to make decision on awarding of License to License Applicant for National License ( UAE PRO LEAGUE Competitions)

22nd June 2021 Applicants not granted a License in the first instance to submit an appeal within five (5) working days of communication of FIB decision.

27th June 2021 Appeals Body to make decision on appeal cases DEADLINE: Application for extraordinary license for entering AFC Club Competitions (cf. 4.5)

31st August 2021 DEADLINE: Submission of documents for Financial Criteria (F.01, F.03, F.04) for year ending 30 June 2021

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*Note 1:

For criteria P.12 to P.17 and P. 23 to P. 26, in cases where the coach has not acquired the necessary AFC qualification or recognition by 1 December 2020, the License Applicant may submit an official letter from the UAE FA confirming that the coach has enrolled in the required coaching course to be conducted in sporting season 2020-2021.

For such cases as the above, the License Applicant must ensure that by 30th May , 2021, the said-coaches would have acquired the relevant AFC coaching qualification. This qualification must be submitted via the AFC CLAS by 30th May , 2021.

Where a coach fails to obtain the required AFC coaching qualification by 30th May 2021, the License Applicant will fail this criteria, regardless of the fact that the coach has attended the coaching course.

5.4 DEADLINE IN AFC CLAS

5.4.1 In the AFC CLAS, the Licensor has defined two deadlines for each criteria as below:

• Submission deadline: this will appear in the AFC CLAS as “submit by the clubs by…” • Fulfilment deadline: this will appear in the AFC CLAS as “fulfill by the clubs by …”

5.4.2 The dates indicated in the Timetable (cf. 5.3.2) are defined as submission deadline. These are dates by which License Applicants must submit all their documents.

5.4.3 Once the License Applicant have submitted their documents by the submission deadline. In case of any missing documents, the Licensor may, depending on available time, inform the License Applicant to submit any missing or additional documents. In this regard, the deadline for submitting these missing or additional documents is defined as the “fulfilment deadline”. For clarification, it is not the responsibility of the Licensor to notify the License Applicant of any missing documents. The Licensor will only notify the License Applicant if sufficient time is available.

5.4.4 In case a License Applicant has not submitted any document(s) for a criteria by the submission deadline, the License Applicant will automatically fail the criteria. In such cases, the License Applicant may not submit any documents even if this is before the fulfilment deadline.

29th September 2021

DEADLINE: Submission of documents for Financial Criterion F.08 (“Duty to update Future Financial Information”) for the 6 months period ending 30 June 2021. To be assessed following the licensing cycle. DEADLINE: OPENING DATE - Submission of documents for Financial Criterion F.05 “Written Representations to the FIB”

3th October 2021 DEADLINE: CLOSING DATE - Submission of documents for Financial Criterion F.05 (“Written Representations to the FIB”)

7th October 2021 Licensing Administration to submit final report to the FIB

12th October 2021 FIB to make decision on awarding the License to License Applicant for AFC Club competition.

19th October 2021 Applicants not granted a License in the first instance to submit an appeal within five (5) working days of communication of FIB decision.

24th October 2021 Appeals Body to make decision on appeal cases 30th October 2021 UAE Pro League informs AFC as to which applicants have been granted a license

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5.5 LANGUAGES

5.5.1 All cover letters between the License Applicant and the Licensor will be in Arabic.

5.5.2 Unless otherwise stated specifically by these Regulations, all documents, information and evidence provided by the License Applicant for each criteria must be submitted in English, and/or are legally translated into English. It is the responsibility of the License Applicant to ensure that the legal translation is done.

5.5.3 Unless otherwise allowed by these Regulations, documents, information and evidence submitted in any other languages will not be considered.

6. SPORTING CRITERIA 6.1 INTRODUCTION

For the future of football it is absolutely necessary to have a broad basis of footballers available who have the necessary skills and motivation to become professional players. Therefore, it is important to foster youth development programmes and to attract into football more and better-educated boys and girls who not only play the game but are also supporters.

6.2 OBJECTIVES

The objectives of the sporting criteria are that License Applicants:-

• Ensure top quality football players are developed and produced continuously; • Establish progressive development structures with clear pathways; • Invest in quality-driven youth development programmes; • Support football education and encourage non-football education of their youth players; • Foster medical care of their youth players; • Apply fair play on and off the pitch (including a common understanding of refereeing matters among

all those involved in a match such as referees, players, coaches and officials).

6.3 BENEFITS FOR LICENSE APPLICANTS

The first and main advantage of the sporting criteria is to “produce” football talents for the License Applicant’s first team squad every year. They also normally fit more easily and quickly into the first team squad since they have partly trained with them, know their tactics and speak the same language. They lack only experience.

In light of the FIFA transfer system, License Applicants which have trained players under 23 and who are then transferred internationally receive financial compensation. License Applicants will thus receive a return on their investment if they train young players. Programmes for improving relations and respect between coaches, officials, players and referees support the idea of fair play on and off the pitch. The image of the players and clubs will improve and on the other hand fines for disciplinary sanctions could be reduced.

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6.4 CRITERIA

No. Description AFC and UAE PRO LEAGUE

S.01 YOUTH TEAMS A The License Applicant must have at least the following youth teams within its legal entity or affiliated to its legal entity:-

a) at least one (1) under 18 team (minimum 18 registered players with the UAE FA); b) at least one (1) either Under 15 or under 16 team (minimum 18 registered players with the UAE FA);

and c) at least two (2) youth teams from between under 12 to under 14 team (minimum of 18 players

registered with the UAE FA).

d) at least one (1) under 10 team

The youth teams in the above age ranges a) to d) must take part in official competitions or programmes recognised by the national association and played on national, regional or local level. All youth players (between 10 and 18 years old) in any team under, or affiliated to, the License Applicant, must be registered with the UAEFA with the relevany provisions of the FIFA Regulations on the Status and Transfer of Players. Each youth player of those teams must be registered either on national and/or on regional level.

Document(s) to be submitted:

i. Player’s list for each youth team (Form 5) ii. List of competitions participated by each youth team, including any publications (Form 7) iii. Youth Development and Academy Benchmarking (Form 7a)

Assessment process: The Licensing Administration (LA) verifies with the registration department of the UAE FA if the LA complies with the following:

a) required minimum number of teams within the given age groups (e.g. admission request to competition);

b) teams playing in recognised competitions (e.g. list of competitions organised by national association and its affiliated members);

c) youth players being registered (e.g. players’ lists with registration numbers; date of birth).

This information should be corroborated with information submitted by the License Applicant (players’ list, website etc.).

The Licensor shall also assess that all required documents are submitted within the deadline and completed with all required information.


S.02 YOUTH DEVELOPMENT PROGRAMME A

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6.4 CRITERIA


S.01 YOUTH TEAMS A The License Applicant must have at least the following youth teams within its legal entity or affiliated to its legal entity:-

a) at least one (1) under 18 team (minimum 18 registered players with the UAE FA); b) at least one (1) either Under 15 or under 16 team (minimum 18 registered players with the UAE FA);

and c) at least two (2) youth teams from between under 12 to under 14 team (minimum of 18 players

registered with the UAE FA).

d) at least one (1) under 10 team

The youth teams in the above age ranges a) to d) must take part in official competitions or programmes recognised by the national association and played on national, regional or local level. All youth players (between 10 and 18 years old) in any team under, or affiliated to, the License Applicant, must be registered with the UAEFA with the relevany provisions of the FIFA Regulations on the Status and Transfer of Players. Each youth player of those teams must be registered either on national and/or on regional level.


i. Player’s list for each youth team (Form 5) ii. List of competitions participated by each youth team, including any publications (Form 7) iii. Youth Development and Academy Benchmarking (Form 7a)

Assessment process: The Licensing Administration (LA) verifies with the registration department of the UAE FA if the LA complies with the following:

a) required minimum number of teams within the given age groups (e.g. admission request to competition);

b) teams playing in recognised competitions (e.g. list of competitions organised by national association and its affiliated members);

c) youth players being registered (e.g. players’ lists with registration numbers; date of birth).

This information should be corroborated with information submitted by the License Applicant (players’ list, website etc.).



S.02 YOUTH DEVELOPMENT PROGRAMME A The License Applicant must have a written youth development programme approved by the CEO of the Club and Youth Development Panel of the UAE Pro League by 1 February 2021. This development programme must be aligned with the requirements of the AFC Elite Youth Scheme in accordance with the UAE FA and cover all of the youth teams as submitted in criteria S.01 and must include at least the following:-

a) Club objectives; b) Clear outlines of club player development philosophy and playing style (overall and each team);

Objectives and youth development philosophy; c) Validity of four (4) years starting from the 2021-22 season, updated annually so that it continually

illustrates a plan for the four years ahead; d) Specific Key Performance Indicators (KPIs) for the four-year term of the plan, a review of the

previous season with the achievements recorded against the plan (KPIs) that was in place, and summary of learnings from the previous season that have resulted in any adjustments to the updated plan (for the upcoming four-year period)

e) Organisation of youth sector (organisational chart; bodies involved, relation to License Applicant, youth teams etc.);

f) Personnel for each age group submitted (head coach, assistant coach, medical [doctor and/or physiotherapist], and administrative etc.) and their qualifications (Form 1)

g) Infrastructure available for youth sector (training and match facilities, others) (Form 2); h) Financial resources (available budget to maintain the youth program, its teams and structures;

financial resources to be consistent with planned programs (Form 3)); i) Training programme for the season for the different age groups (playing skills, technical, tactical

and physical) (To submit training program details and Form 4); j) Football education programme for the different age groups (psychological, technical, tactical and

physical); k) Education programme on the “Laws of the game”, anti-doping, integrity and anti-racism (e.g. how

and when are these taught/introduced); l) Medical support for youth players (incl. medical checks, infrastructure, health education, medical

personnel at training sessions and matches, etc.); m) Individual performance evaluation of players in the programme; n) Review and feedback process to evaluate the results and the achievements of the set objectives. o) Personnel involved in YDP should be made aware of existing national policies on child protection,

labour laws and youth players protection laws as promulgated by the government, Football Federation, AFC and FIFA to protect young players (Form 10);

The youth development programme must further show the commitment and support of the License Applicant for mandatory and complementary school education of youth players through the introduction of the following mandatory provisions:-

a) the License Applicant ensures that every youth player involved in its youth development programme has the possibility to follow the mandatory school education according to national law;

b) the License Applicant ensures that every youth player involved in this youth development programme is not prevented from continuing his non-football education (complimentary school education or profession) (i.e. training programme not held during school hours).

The Youth Development Panel of the UAE Pro League shall meet a further two times, once at the start of the season and once at the end of the season, to monitor implementation of the License Applicant’s Youth Development Programme.

S.02 YOUTH DEVELOPMENT PROGRAMME (continued) A Document to be submitted:

i. Written youth development programme (shall be uploaded in CLAS seperatley as mentioned in a), b), d, e), j), k), and l).

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ii. Form 1: Personnel for age-group teams iii. Form 2: Infrastructure for age-group teams iv. Form 3: Financial resources for age-group teams v. Form 4: Youth Team Training Schedule vi. Form 10: Declaration Form signed by every member of staff working in the Club Youth System

(AFC and FIFA to protect young players )

Assessment process: The Licensor will approve such a programme based on the defined minimum standards above. The youth programme must cover at least all the youth teams that are listed in criteria S.01. This body should also monitor the implementation and application of the programme during the year.

A youth development programme must cover four (4) years. The approval for a submitted youth development programme may affect therefore several licensing cycles.

The Licensor shall also assess that all documents are submitted according to deadline and completed with information consistent with teams listed in criteria S.01.

The License Applicant must have a written youth development programme approved by the CEO of the Club and Youth Development Panel of the UAE Pro League by 1 February 2021. This development programme must be aligned with the requirements of the AFC Elite Youth Scheme in accordance with the UAE FA and cover all of the youth teams as submitted in criteria S.01 and must include at least the following:-

a) Club objectives; b) Clear outlines of club player development philosophy and playing style (overall and each team);

Objectives and youth development philosophy; c) Validity of four (4) years starting from the 2021-22 season, updated annually so that it continually

illustrates a plan for the four years ahead; d) Specific Key Performance Indicators (KPIs) for the four-year term of the plan, a review of the

previous season with the achievements recorded against the plan (KPIs) that was in place, and summary of learnings from the previous season that have resulted in any adjustments to the updated plan (for the upcoming four-year period)

e) Organisation of youth sector (organisational chart; bodies involved, relation to License Applicant, youth teams etc.);

f) Personnel for each age group submitted (head coach, assistant coach, medical [doctor and/or physiotherapist], and administrative etc.) and their qualifications (Form 1)

g) Infrastructure available for youth sector (training and match facilities, others) (Form 2); h) Financial resources (available budget to maintain the youth program, its teams and structures;

financial resources to be consistent with planned programs (Form 3)); i) Training programme for the season for the different age groups (playing skills, technical, tactical

and physical) (To submit training program details and Form 4); j) Football education programme for the different age groups (psychological, technical, tactical and

physical); k) Education programme on the “Laws of the game”, anti-doping, integrity and anti-racism (e.g. how

and when are these taught/introduced); l) Medical support for youth players (incl. medical checks, infrastructure, health education, medical

personnel at training sessions and matches, etc.); m) Individual performance evaluation of players in the programme; n) Review and feedback process to evaluate the results and the achievements of the set objectives. o) Personnel involved in YDP should be made aware of existing national policies on child protection,

labour laws and youth players protection laws as promulgated by the government, Football Federation, AFC and FIFA to protect young players (Form 10);

The youth development programme must further show the commitment and support of the License Applicant for mandatory and complementary school education of youth players through the introduction of the following mandatory provisions:-

a) the License Applicant ensures that every youth player involved in its youth development programme has the possibility to follow the mandatory school education according to national law;

b) the License Applicant ensures that every youth player involved in this youth development programme is not prevented from continuing his non-football education (complimentary school education or profession) (i.e. training programme not held during school hours).

The Youth Development Panel of the UAE Pro League shall meet a further two times, once at the start of the season and once at the end of the season, to monitor implementation of the License Applicant’s Youth Development Programme.

S.02 YOUTH DEVELOPMENT PROGRAMME (continued) A Document to be submitted:

i. Written youth development programme (shall be uploaded in CLAS seperatley as mentioned in a), b), d, e), j), k), and l).

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ii. Form 1: Personnel for age-group teams iii. Form 2: Infrastructure for age-group teams iv. Form 3: Financial resources for age-group teams v. Form 4: Youth Team Training Schedule vi. Form 10: Declaration Form signed by every member of staff working in the Club Youth System

(AFC and FIFA to protect young players )

Assessment process: The Licensor will approve such a programme based on the defined minimum standards above. The youth programme must cover at least all the youth teams that are listed in criteria S.01. This body should also monitor the implementation and application of the programme during the year.

A youth development programme must cover four (4) years. The approval for a submitted youth development programme may affect therefore several licensing cycles.

The Licensor shall also assess that all documents are submitted according to deadline and completed with information consistent with teams listed in criteria S.01.


S.03 GRASSROOTS PROGRAMMES A The License Applicant must at least establish a grassroots program for children, youths, amateurs, veterans, those with learning or physical disabilities and the socially disadvantaged. The main objectives of the License Applicant’s grassroots football programme shall be to encourage mass participation, stimulating greater interest in the game, providing more opportunities for social inclusion, supporting healthy lifestyles and the development of young people, both the sporting and educational aspects.

The License Applicant shall organize at least:

- Participation of teams with players registered with the club in at least four (4) festivals or events including the UAE FA private academies festival to provide equal playing opportunities for these players. The activity must involve at least forty (40) children playing in a regulation-sized football pitch divided into four (4) mini-pitches playing a 5 versus 5 game. The License applicant must participate in the UAE FA Private academies festivals organized by the UAE FA.

- Creation of at least two (2) club-branded Grassroots Festivals to promote football and the club in the local community for children, and families, that are not currently integrated into the club’s football structure, i.e. these are promotional events. For these events, the UAE FA Grassroots Festival layout and plan must be used. It is recommended that the Grassroots Festivals are scheduled around major national and international events such as UAE National Day, UAE Sports Day, AFC Grassroots Day, International Children’s Day or International Women’s Day. The Grassroots Festivals must be promoted by the License Applicant at least one month before the event.

All Grassroots football activities shall be in line with the AFC philosophy for grassroots football.


i. Player’s list for players registered with the UAE FA (minimum of 40 players under the age of 11 years old) and the competitions that they participated in (minimum 4) (Form 6A and Form 6B)

ii. List of festivals (minimum 4) organized by the License Applicant with evidence of the festivals including media reports, photographs, promotional material (Form 8)

Assessment process: The Licensing Administration (LA) verifies the following:

a) At least forty (40) players below 11 years old are registered with the UAE FA;

b) These forty (40) registered players are participating in at least four (4) such festivals per licensing cycle.

c) Evidence of at least two (2) club-branded Grassroots Festivals



S.04 MEDICAL CARE OF PLAYERS A

The License Applicant must provide all players registered in the club with full access to medical support services. These shall include, but not be limited to the following:

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a) all its players registered as first team players (professional and amateur) undergo a yearly medical examination, including a cardiovascular screening.

This examination must include as a minimum; • a cardiac screening questionnaire; • a cardiovascular examination; • an electrocardiogram (Only necessary for players who do not already have an electrocardiogram

in their medical records); • an echocardiography (Only necessary for players who do not already have an echocardiography

in their medical records). b) annual medical examainiation for all youth/academy players above the age of 12

The medical examinations must be carried out by a doctor who is registered with the recognized body in the UAE. The medical examination shall include, at the minimum, all of the exams listed in Appendix 6. Club doctors are responsible for ensuring that the Medical Passport (Appendix 5) is completed and maintained for each first team player. Further, License Applicant must ensure that all of its players registered as first team players must have comprehensive medical coverage. Documents to be submitted:

i. Form 38: Completed Pre-Competition Medical Examination (PCMA) form (appendix 5), as approved by the UAE FA Medicial Committee, for each and all first team player registered with the club either at any stage of the season prior to the submission deadline.

ii. Form 49: Completed medical examination form for all youth/academy players above the age of 12 iii. Form 41: List of players and their medical insurance policy number, certified by insurance company

Assessment process: The Licensing Administration verifies if each of the first team players, and players over the age of 12, registered as a player of theLicense Applicant have undergone the relevant medical examination, including all cardiovascular screening and all other tests listed within Medical Passport (Appendix 5) for the first team players, prior to the commencement of the season by a medical doctor who is a specialist in that field through verification of the PCMA forms submitted.

The Licensing Administration must ensure that PCMA form for all first team players registered in the Arabian Gulf League competition must be submitted. In case the License Applicant has 23 players registered in the AGL competition but has submitted only 22 PCMA forms, the License Applicant will fail in this criteria.

The Licensing Administration will conduct a random inspection of the medical passports and medical insurance policy at a date to be confirmed following the submission deadline for Sporting Criteria documents.


S.03 GRASSROOTS PROGRAMMES A The License Applicant must at least establish a grassroots program for children, youths, amateurs, veterans, those with learning or physical disabilities and the socially disadvantaged. The main objectives of the License Applicant’s grassroots football programme shall be to encourage mass participation, stimulating greater interest in the game, providing more opportunities for social inclusion, supporting healthy lifestyles and the development of young people, both the sporting and educational aspects.

The License Applicant shall organize at least:

- Participation of teams with players registered with the club in at least four (4) festivals or events including the UAE FA private academies festival to provide equal playing opportunities for these players. The activity must involve at least forty (40) children playing in a regulation-sized football pitch divided into four (4) mini-pitches playing a 5 versus 5 game. The License applicant must participate in the UAE FA Private academies festivals organized by the UAE FA.

- Creation of at least two (2) club-branded Grassroots Festivals to promote football and the club in the local community for children, and families, that are not currently integrated into the club’s football structure, i.e. these are promotional events. For these events, the UAE FA Grassroots Festival layout and plan must be used. It is recommended that the Grassroots Festivals are scheduled around major national and international events such as UAE National Day, UAE Sports Day, AFC Grassroots Day, International Children’s Day or International Women’s Day. The Grassroots Festivals must be promoted by the License Applicant at least one month before the event.

All Grassroots football activities shall be in line with the AFC philosophy for grassroots football.


i. Player’s list for players registered with the UAE FA (minimum of 40 players under the age of 11 years old) and the competitions that they participated in (minimum 4) (Form 6A and Form 6B)

ii. List of festivals (minimum 4) organized by the License Applicant with evidence of the festivals including media reports, photographs, promotional material (Form 8)

Assessment process: The Licensing Administration (LA) verifies the following:

a) At least forty (40) players below 11 years old are registered with the UAE FA;

b) These forty (40) registered players are participating in at least four (4) such festivals per licensing cycle.

c) Evidence of at least two (2) club-branded Grassroots Festivals



S.04 MEDICAL CARE OF PLAYERS A

The License Applicant must provide all players registered in the club with full access to medical support services. These shall include, but not be limited to the following:

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a) all its players registered as first team players (professional and amateur) undergo a yearly medical examination, including a cardiovascular screening.

This examination must include as a minimum; • a cardiac screening questionnaire; • a cardiovascular examination; • an electrocardiogram (Only necessary for players who do not already have an electrocardiogram

in their medical records); • an echocardiography (Only necessary for players who do not already have an echocardiography

in their medical records). b) annual medical examainiation for all youth/academy players above the age of 12

The medical examinations must be carried out by a doctor who is registered with the recognized body in the UAE. The medical examination shall include, at the minimum, all of the exams listed in Appendix 6. Club doctors are responsible for ensuring that the Medical Passport (Appendix 5) is completed and maintained for each first team player. Further, License Applicant must ensure that all of its players registered as first team players must have comprehensive medical coverage. Documents to be submitted:

i. Form 38: Completed Pre-Competition Medical Examination (PCMA) form (appendix 5), as approved by the UAE FA Medicial Committee, for each and all first team player registered with the club either at any stage of the season prior to the submission deadline.

ii. Form 49: Completed medical examination form for all youth/academy players above the age of 12 iii. Form 41: List of players and their medical insurance policy number, certified by insurance company

Assessment process: The Licensing Administration verifies if each of the first team players, and players over the age of 12, registered as a player of theLicense Applicant have undergone the relevant medical examination, including all cardiovascular screening and all other tests listed within Medical Passport (Appendix 5) for the first team players, prior to the commencement of the season by a medical doctor who is a specialist in that field through verification of the PCMA forms submitted.

The Licensing Administration must ensure that PCMA form for all first team players registered in the Arabian Gulf League competition must be submitted. In case the License Applicant has 23 players registered in the AGL competition but has submitted only 22 PCMA forms, the License Applicant will fail in this criteria.

The Licensing Administration will conduct a random inspection of the medical passports and medical insurance policy at a date to be confirmed following the submission deadline for Sporting Criteria documents.


S.05 REFEREEING MATTERS AND LAWS OF THE GAME A The Licencing Administration in conjunction with the UAEFA Referees Department will conduct a Workshop on Refereeing Matters and the Laws of the Game with each License applicant at the commencement of each season.

License applicants will be circulated information with regards to this workshop, and will be responsible for:

• Nominating proposed date and time for the workshop within the specified calendar window; • Nominating a location for the workshop on club premises that will comfortably accommodate fifty

(50) persons with audio/visual presentation facilities available; • Ensuring the attendance of all first team players and all first team coaches, properly attired in

sports uniform. • Ensuring an interpreter is arranged if needed during the workshop

The criteria is fulfilled when the License applicant meets all its responsibilities as above.

Document to be submitted:

i. Attendance form signed by each first team player and team coaches present at the workshop.

Assessment process: The licensing administration verifies if all registered first team players and team coaches took part in the Refereeing Matters and the Laws of the Game.


S.06 INTEGRITY AND RACIAL EQUALITY DECLARATION B The License Applicant must ensure that all players registered at UAE FA to play with the first team, and registered team officials sign “Integrity and Racial Equality Declaration” forms prior to the start of the licensing season.

Documents to be submitted:

i. Form 42: Signed “Integrity and Racial Equality Declaration” by every player registered at UAE FA to play with the first team, and all registered team officials. Forms may be submitted in either Arabic or English

Assessment process: The licensing administration verifies that Integrity and Racial Equality Declarations have been received for all first team players and officials by the deadline indicated by the League.

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S.07 SPORTS INTEGRITY AND ANTI-DOPING WORKSHOP A The Licensing Administration in conjunction with the UAE FA will conduct a Workshop on Integrity and Anti-Doping with each License applicant at the commencement of each season.




sports uniform. • Ensuring an interpreter is arranged if needed during the workshop.

The criteria is fulfilled when the License Applicant meets all its responsibilities as above.


i. Attendance form signed by each first team player and team coaches present at the workshop

Assessment process: The Licensing Administration verifies if all registered first team players and team coaches took part in the Integrity and Anti-Doping Workshop.


S.08 CORPORATE SOCIAL RESPONSIBILITY (CSR) PROGRAMME C The License Applicant should establish strategies and implement programmes to promote the Club, the game and to address current issues in football and society.

Support should be provided for initiatives and campaigns to implement strategies and programmes as promulgated by eirher the License Applicant, the UAE Pro League, the UAEFA, AFC and FIFA.

Such programmes connect and create links with the community which will facilitate the following:

a) Establishment and enlargement of their fan base; b) Creation of a pool of volunteers; c) Creation of strong links with the community; d) Creation of a market base for branding, merchandising, sponsors and commercial partners;


i. CSR Annual Report highlighting all CSR activities of the License Applicant for the previous calendar year (i.e. January to December). This report should include a written summary, photographs and any media coverage of each event.

Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether the club has consistently implemented a range of CSR activities that have been attended by a cross-section of the local community during the year.


S.09 WOMEN’S FOOTBALL TEAM C

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S.07 SPORTS INTEGRITY AND ANTI-DOPING WORKSHOP A The Licensing Administration in conjunction with the UAE FA will conduct a Workshop on Integrity and Anti-Doping with each License applicant at the commencement of each season.




sports uniform. • Ensuring an interpreter is arranged if needed during the workshop.

The criteria is fulfilled when the License Applicant meets all its responsibilities as above.


i. Attendance form signed by each first team player and team coaches present at the workshop

Assessment process: The Licensing Administration verifies if all registered first team players and team coaches took part in the Integrity and Anti-Doping Workshop.


S.08 CORPORATE SOCIAL RESPONSIBILITY (CSR) PROGRAMME C The License Applicant should establish strategies and implement programmes to promote the Club, the game and to address current issues in football and society.

Support should be provided for initiatives and campaigns to implement strategies and programmes as promulgated by eirher the License Applicant, the UAE Pro League, the UAEFA, AFC and FIFA.

Such programmes connect and create links with the community which will facilitate the following:

a) Establishment and enlargement of their fan base; b) Creation of a pool of volunteers; c) Creation of strong links with the community; d) Creation of a market base for branding, merchandising, sponsors and commercial partners;


i. CSR Annual Report highlighting all CSR activities of the License Applicant for the previous calendar year (i.e. January to December). This report should include a written summary, photographs and any media coverage of each event.

Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether the club has consistently implemented a range of CSR activities that have been attended by a cross-section of the local community during the year.


S.09 WOMEN’S FOOTBALL TEAM C The License Applicant must have at least one women’s football team within it’s legal entity or another legal entity included in the reporting perimeter.

The women’s team must take part in official competitions played at national, regional or local level and recognised by the UAEFA.


i. Player’s list for each women’s team (Form 50) ii. List of competitions participated by each women’s team, including any publications (Form 51)

Assessment process: The Licensing Administration (LA) verifies with the registration department of the UAE FA if the LA has the listed women’s teams and they have played in UAEFA competitions.

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7. INFRASTRUCTURE CRITERIA 7.1 INTRODUCTION

Several regulations, guidelines and directives refer to criteria with regard to the stadium and to the related safety and security (Laws of the Game, AFC Competition Regulations, AFC Stadia Regulations, FIFA book for Football Stadiums – Technical Recommendations and Requirements).

Based on these experiences, AFC decided to streamline the infrastructure approach for AFC competitions by creating a specific “AFC Stadia Regulation”, which includes all minimum standards as “must-requirements” in one single document. Specific to the AFC Club Competitions, reference is made to the “AFC Stadia Regulations”.

Because the infrastructure criteria should be seen as long-term investments, several recommendations have been introduced which must be taken into consideration if a stadium is to be built or renovated in the short term (one to three years). These recommendations will probably be essential requirements for stadiums one day.

National law has also beentaken into consideration when establishing the stadium and security requirements of the UAE Pro League.

7.2 OBJECTIVES

The objectives of the following infrastructure criteria are that:-

• License Applicants have an “approved” stadium available for playing AFC club competitions matches & UAE Pro League competitions matches which provide spectators and media and press representatives with well equipped, well-appointed and safe and comfortable stadia;

• License Applicants have suitable training facilities for their players to help them improve their technical skills.


It is appreciated that nowadays people only follow events that are attractive, entertaining and are worth spending a certain amount of money on. A match between two football teams is no longer enough to bring people into a football stadium to watch a match live.

Therefore, each License Applicant, together with the stadium owner and the local community, should try to provide a stadium that is attractive to visit, safe and secure, easily accessible by car (including parking facilities) and/or public transport, has comfortable seats with a close view of the pitch, clean hospitality facilities and shops, is equipped with hygienic and spacious toilets for both sexes, provides communication installations (loudspeakers and a video screen) and, has also seats and toilets for disabled spectators.

Higher quality standards and better facilities create more business opportunities and therefore more income for the owner and/or the License Applicant, which helps to finance investments in stadium facilities. Finally, the comfort of a stadium is an important element in terms of having a large crowd to support the teams on the pitch.

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7.4 CRITERIA


I.01 APPROVED STADIUMS A The License Applicant must have stadium(s) available to play AFC and UAE Pro League first team competitions and UAE Pro League U21 competitions.

The License Applicant either:-

a) own the stadium(s), or b) can provide a written contract(s) with the owner(s) of the stadium(s) or with owners of different

stadia it will use. This contract must guarantee the use of the stadium(s) for the UAE Pro League first team and U21 home matches for the coming season, for which the License Applicant qualifies in sporting terms.

The nominated stadia must fulfill all requirements indicated in the UAE Pro League Stadia Regulations and AFC Stadium Regulations and respective AFC club competition regulations/AFC Competition Operations Manual. A checklist is provided in Form 40.

The nominated stadium(s) must not have been nominated by more than two (2) clubs participating in the UAE Pro League first or U21 competitions. In the case where a stadium has been nominated by more than two (2) License Applicants, a “first come first serve” policy is applied. The date of the written contract between the owner of the stadium will be used to determine which License Applicant has first priority in the use of the stadium.

The stadium(s) should be inside the UAE, and it should be from the list of the stadia approved by the UAE Pro League. In addition, it should fulfill the requirements stipulated for in criterion I.01 of the UAE Club Licensing Regulations, as well as any other relevant Regulations of the UAE Pro League.

Documents to be submitted for each stadium to be used:

i. Document, stamped by the appropriate body showing ownership of the stadium; or Written contract guaranteeing use of stadium

ii. Form 40: Stadia facilities checklist filled and duly verified by the Club Licensing Officer.

iii. Form 40 A : Stadium Renovation or Upgradation plans

iv.Safety Certifications (not more than 2 years old at the submission deadline) from the relevant authorities confirming the stadium is fit for spectators and containing the minimum information as per the UAEPro League Stadia Regulations and AFC Safety and Security Regulations

v. An approved stadium evacuation plan, including risk analysis specific to the stadium, approved by the appropriate national body and containing the minimum information as required by the UAE Pro League Stadia Regulations

vi. A colour coded floor plan diagram showing the possible evacuation routes should be prominently displayed in the stadium,

vii. approved match security plan covering the organizational measures intedned to ensure safety and security strategy covering all aspects of the organization of a football match, such as ticket distribution system, screening of spectators, segregation strategy, crowd dispersal strategy, medical service, measures taken in case if fire, loss of power supply, or other emergency

viii. Computer-assisted drawing (CAD) of the stadium, (not more than 2 years old at the submission deadline) including a detailed floor plan, stadium seating plan of all seats, sections and gates in the stadium, ticket offices, TV studios, players tunnel, media seating, the location of OB Van placement in the stadium and all official areas. File must be in a PDF format (original file, not printed and scanned as PDF), high resolution but at a reasonable file size.

ix. Floodlight report as per Form 11 (not more than 2 years old at the submission deadline) from a reputable company to confirm if the floodlights meets the requirements stated in the UAE Pro

44

League Stadia Regulations. The UAE Pro League reserves the the right to request an updated floodlight report should any issue be raised by the Host Broadcaster.

x. In the event that during the inspection check, certain criteria is not met, the License Applicant must provide written proof, by way of legal documentations (contracts with third parties, etc.) to indicate that renovation will be carried out to ensure the stadium meets the requirements in the UAE Pro League Stadia Regulations

xi. AFC Venue Facilities Questionnaire filled and duly verified by the Club Licensing Officer.

I.01 APPROVED STADIUMS (continued) A Assessment process: The Licensor shall check that:

a) Documents showing that the License Applicant legally owns the stadium (e.g. check land register) or that a written confirmation by the owner (e.g. contract, intention paper) for usage of the stadium during the entire UAE Pro League Club Competitions season is available;

b) An on-site inspection is carried out (with the assistance of Form 40) to ascertain if the stadia have met the criteria listed in the UAE Pro League Stadia Regulations; and

c) The stadium is within the territory of the UAE.

Where it is determined that the requirements in the UAE Pro League Stadia Regulations have not been met, the Licensor must assess the additional documents submitted by the License Applicant and determine if the requirement will be met before the season for which the License is meant for.


Where changes / updates are made after all documents are submitted, the Licensee and/or License Applicant is responsible to update the Licensor as per criteria L.07 (Duty to Notify Significant Changes).

League Stadia Regulations. The UAE Pro League reserves the the right to request an updated floodlight report should any issue be raised by the Host Broadcaster.

x. In the event that during the inspection check, certain criteria is not met, the License Applicant must provide written proof, by way of legal documentations (contracts with third parties, etc.) to indicate that renovation will be carried out to ensure the stadium meets the requirements in the UAE Pro League Stadia Regulations

xi. AFC Venue Facilities Questionnaire filled and duly verified by the Club Licensing Officer.

I.01 APPROVED STADIUMS (continued) A Assessment process: The Licensor shall check that:

a) Documents showing that the License Applicant legally owns the stadium (e.g. check land register) or that a written confirmation by the owner (e.g. contract, intention paper) for usage of the stadium during the entire UAE Pro League Club Competitions season is available;

b) An on-site inspection is carried out (with the assistance of Form 40) to ascertain if the stadia have met the criteria listed in the UAE Pro League Stadia Regulations; and

c) The stadium is within the territory of the UAE.

Where it is determined that the requirements in the UAE Pro League Stadia Regulations have not been met, the Licensor must assess the additional documents submitted by the License Applicant and determine if the requirement will be met before the season for which the License is meant for.


Where changes / updates are made after all documents are submitted, the Licensee and/or License Applicant is responsible to update the Licensor as per criteria L.07 (Duty to Notify Significant Changes).

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I.02 TRAINING FACILITIES – AVAILABILITY A The License Applicant must have available throughout the year the following training facilities for the first team and U-21 team:

a) Outdoor training facilities: one (1) outdoor full sized pitch (excluding the training facilities for the youth teams and main stadium pitch).

b) Dressing rooms: two (2) dressing rooms within and/or adjacent to the training facilities. c) Medical room(s): at least one (1) equipped medical room near the training facilities.


a) owns the training facilities; or b) can provide a written contract with the owner(s) of the training facilities. This contract must

guarantee the use of the training facilities for the coming season, for which the License Applicant qualifies in sporting terms, for all teams which participate in a championship approved by the national/regional association.


i. Document showing ownership of training facilities; or written contract guaranteeing use of training facilities.

Assessment process: The Licensor checks that:

a) the License Applicant legally owns the training facilities for usage during the entire UAE Pro League competition season (e.g. check land register); and/or;

b) the License Applicant has concluded a written contract with the owner of training facilities for their usage during the entire UAE Pro League competition season.

The Licensor verifies by on-site inspection if the License Applicant provides the requested facilities.


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I.03 TRAINING FACILITIES FOR YOUTH PROGRAMME – APPROVED INFRASTRUCTURE

A

The License Applicant must have available the following training facilities, taking into account the approved youth development programme (cf. criteria S.02): a) Outdoor training facilities: three (3) outdoor pitches (excluding the training facilities for the first

team), two (2) of which must be full sized.

b) Dressing rooms: two (2) dressing rooms within and/or adjacent to one of the training facilities c) Indoor training facilities

d) Medical room(s): at least one (1) equipped medical room near the training facilities.


a) owns the training facilities; or

b) can provide a written contract with the owner(s) of the training facilities. This contract must guarantee the use of the training facilities for the coming season, for which the License Applicant qualifies in sporting terms, for all teams which participate in a championship approved by the national/regional association.


i. Document showing ownership of training facilities; or written contract guaranteeing use of training facilities.

Assessment process: The Licensor verifies by on-site inspection if the License applicant provides the minimum number and size of the requested facilities.

The Licensor checks that:

a) the License Applicant legally owns the training facilities for usage during the entire UAE Pro League competition season (e.g. check land register); and/or;

b) the License Applicant has concluded a written contract with the owner of training facilities for their usage during the entire UAE Pro League competition season.


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8. PERSONNEL & ADMINISTRATIVE CRITERIA 8.1 INTRODUCTION

Professional football clubs have a wider range of stakeholders than ever before. The members, the supporters, the media, the sponsors, the suppliers, the commercial partners, the local community and, in some cases already, the shareholders of the football club are more and more involved and interested in the development and results of a football club on and off the pitch.

Therefore, professional support should be sought from specialists from various economic fields and industries (e.g. marketing, finance, entertainment, media, etc.).

They can share their knowledge and experience with today’s football clubs, to better satisfy the needs and demands of those participants and stakeholders of football who must be treated as clients.

Football clubs already operate in a competitive environment on the sporting side but they are increasingly becoming involved in an economic competition. Clubs have to strengthen their profitability in the long term for a sustainable future.

In this respect, football clubs need insight from other professionals, experienced, well educated and innovative people who can bring different skills and know-how into the club and help to satisfy the additional needs and demands of today’s football.

8.2 OBJECTIVES

The objectives of the personnel and administrative criteria are that:-

• License Applicants are managed in a professional way;

• License Applicants have available well-educated, qualified and skilled specialists with a certain know-how and experience;

• The players of the first and other teams are trained by qualified coaches and supported by the necessary medical staff.


Professional, well-educated and experienced staff is of key importance to run a football club in an efficient and effective manner.

The focus is on the professional manner in which the persons appointed perform their duties. Each criterion in this chapter is really important for the smooth and successful running of the club, and every club should understand the importance of this investment for the greater benefit of the club.

The professionalism will also be improved if clubs are defining clear profiles for these functions, which include the main activities, the main responsibilities (technical, financial and decision power, if applicable) and the requirements for the job (education, working experience, technical know-how, IT-skills, human competences, language skills and others incl. football know-how).

It is up to the decision-making body of the License Applicant to look for people, who meet the set requirements and to engage those candidates that comply with the defined profile.

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Qualified coaches are the basis for high quality of education within the football teams. In order to achieve this objective, License Applicants need the support of the national association to establish a coach education programme. To improve the football skills of your youth teams as well as your first team squad in all aspects (technically, tactically and physically), trained and qualified coaches are needed. Each youth player who dreams of becoming a professional footballer is entitled to the best qualified coaches from the youngest age. Other skills (e.g. psychological training, media training, social skills, language skills, etc.) are necessary and must be achieved through specific training organised by the national association with a view to issuing a License for coaches. This is not only desirable but is a must.

In collaboration with the national associations, the AFC has implemented the AFC Coach Education system throughout Asia which standardizes the delivery and quality of coach education. The AFC Pro-, AFC A- and AFC B- and AFC C- certificates / licenses offer “free movement of coaches” within AFC member associations.

Additional administrative support from specialists in safety and security matters will then ensure that matches are organised as safe events.

8.4 TRAINING COURSES AND MENTORSHIPS

The Licensor, in cooperation with any training course provider, shall organise training courses and mentorships to train and develop the skills of administrative staff of the clubs. The License Applicants are required to register their administrative staff for the training courses and/or mentorships as per the list of targeted personnel, which will be sent to the License Applicants prior to commencement of the courses/mentorship programme. The License Applicant is to ensure the participation of the targeted personnel.

8.5 WORKSHOP/SEMINAR

Failure to attend any workshop or seminar requested by Licensor for the staff listed in Personnel Criteria without the reason beyond the control of License Applicant will be liable for a Fine of AED 10,000 (Ten Thousand Dirham).

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8.6 CRITERIA


P.01 CLUB SECRETARIAT A The License Applicant must have available office space to run its administration. The office space should be a minimum of 80m2 and can accommodate at least three (3) persons. The following minimum technical infrastructure must be available:

i. Telephone (1) ii. Fax (1) iii. Desktop / Laptop (2) iv. Club official email (Official email account of the club e.g. [email protected] ) v. CEO official email ( CEO Office Email account) vi. Website

In addition to the minimum requirements below (P.03-P.27), the License Applicant must have employed the appropriate number of skilled secretarial staff according to its needs to run its daily business. It must also ensure that its office is open to communicate with the Licensor and the public.


i. Information regarding office space (Form 12 – information entered directly into CLAS); ii. Document showing ownership of office space; or written contract showing rental of office space. Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor: a) reviews legal documents with regard to use of the License Applicant’s office: owned or rented

premises; b) compares defined minimum standard with available office space; c) compares defined minimum technical infrastructure with available equipment (phone, fax and email); d) verifies if the License Applicant’s secretariat is reachable during the announced office hours.


P.02 CLUB STRUCTURE A The License Applicant must have an organizational structure reflecting all the necessary employments in the UAE Club Licensing Regulations. The organizational chart must provide for clear assignment of hierarchical and functional responsibility in its organizational set-up.


8.6 CRITERIA


P.01 CLUB SECRETARIAT A The License Applicant must have available office space to run its administration. The office space should be a minimum of 80m2 and can accommodate at least three (3) persons. The following minimum technical infrastructure must be available:

i. Telephone (1) ii. Fax (1) iii. Desktop / Laptop (2) iv. Club official email (Official email account of the club e.g. [email protected] ) v. CEO official email ( CEO Office Email account) vi. Website

In addition to the minimum requirements below (P.03-P.27), the License Applicant must have employed the appropriate number of skilled secretarial staff according to its needs to run its daily business. It must also ensure that its office is open to communicate with the Licensor and the public.


i. Information regarding office space (Form 12 – information entered directly into CLAS); ii. Document showing ownership of office space; or written contract showing rental of office space. Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor: a) reviews legal documents with regard to use of the License Applicant’s office: owned or rented

premises; b) compares defined minimum standard with available office space; c) compares defined minimum technical infrastructure with available equipment (phone, fax and email); d) verifies if the License Applicant’s secretariat is reachable during the announced office hours.


P.02 CLUB STRUCTURE A The License Applicant must have an organizational structure reflecting all the necessary employments in the UAE Club Licensing Regulations. The organizational chart must provide for clear assignment of hierarchical and functional responsibility in its organizational set-up.


i. Approved and stamped organisation Chart of License Applicant containing , all the departments within the License Applicant including the names of the Directors/Head of Departments

Assessment process: The Licensor verifies that the organization chart is functional and up-to-date


P.03 CHIEF EXECUTIVE OFFICER (CEO) A The License Applicant must have appointed a full-time CEO, the highest-ranking person in the football club company, ultimately responsible for making managerial decisions . The appointment must have been done by the appropriate body (e.g. Executive Board) of the License Applicant.

The License Applicant must fulfill the following: - The CEO must be full time with no other responsibility and/or role with any other entity(ies); - The CEO must have a full time employment contract in-line with national laws. Any “service

agreement” will not be accepted as the CEO must be a full-time, dedicated employee of the football club;

- This position must be a paid position, and - The CEO’s working hours must be in line with the License Applicant’s office hours, as declared in

criteria P.01. - CEO to attend any workshop/seminar if requested and organized by Licensor - For all new CEO appointments, the License Applicant must provide the Pro League with the

candidates’ credentials to make sure that the candidate will meet the requirements of these Club Licensing Regulations before engaging in a contract with the candidate

The CEO must:

- Have a qualification of minimum bachelor degree and ; - Have a minimum 5 years Leadership experience or; - Have a minimum 5 years working experience in Sport Administration.


i. CV of CEO (Form 13); ii. Job description signed by both CEO and License Applicant; iii. Contract of CEO, clearly indicating the payment of a monthly salary. The written contract must be

provided in bilingual (Arabic and English, or English only or legally translated in English. iv. A declaration from the CEO that his only job is with the License Applicant; v. Copy of highest academic education qualification or work experience certificate Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether:

a) a CEO with a full-time contract has been appointed by the competent body of the License Applicant; b) CEO is paid on a monthly basis; c) CEO’s working hours is in line with the License Applicant’s office hours (spot check can be made) The Licensor shall also assess that all required documents are submitted within the deadline and completed with all required information.


P.04 FINANCE OFFICER A

50










The CEO must:

















The CEO must:








Form 53

51










The CEO must:







P.04 FINANCE OFFICER A The License Applicant must have appointed a full time Finance Officer being responsible for its financial matters who can be either a person working in the License Applicant’s administration or an external partner mandated by the License Applicant through a written contract.

The Finance Officer must hold the following qualifications:-

a) certified public accountant or qualified auditor; or b) bachelor degree with major in accounting or finance; and c) a “recognition of competence” issued by the Licensor based on an assessment to be conducted by

the Licensing Administration at the start of the Licensing Cycle

The appointment must have been made by the appropriate body of the License Applicant.

The Finance Officer must attend any workshop/seminar as requested and organised by the Licensor. Further, the nominated Finance Officer must have passed the “recognition of competence” assessment conducted by the Licensor. If he/she did not pass this assessment at the first attempt, he/she will be afforded another opportunity to sit the assessment. A second failure of the assessment will result in the License Applicant needing to nominate a new candidate for this role.

Note : If the club is relegated to a lower division for more than 1 (one) season, the Club Finance Officer must repeat the “recognition of competence” assessment.


i. CV of Finance Officer (Form 14) ii. Job Description signed by Finance Officer and License Applicant iii. Copy of qualification iv. Copy of certificate from the UAE Pro League Club Licensing Assessment v. Copy of attendance in any Club Licensing workshop vi. Contract of employment and/or letter of appointment of an external partner. The written contract

must be provided in bilingual (Arabic and English) or English or legally translated in English.

Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether:

a) a “Finance Officer” has been appointed by the competent body of the License Applicant; b) this person has the sufficient time available to execute the tasks of the Finance Officer; c) this person fulfills the required minimum qualification and have passed the assessment conducted

by the Licensor.

The Licensor shall assess whether the Finance Officer has attended the workshop conducted by the Licensor. The Licensor shall also assess that all required documents are submitted within the deadline and completed with all required information.

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P.05 CLUB LICENSING OFFICER A The License Applicant must have appointed a full-time Club Licensing Officer responsible for the preparation and application of a License for the UAE Pro League Club Competitions and the AFC Club Competitions.

The Club Licensing Officer shall be the contact point for the Licensing Administration and must have attend any workshop/seminar as requested and organized by the Licensor.

The Club Licensing Officer shall be responsible for following:

- Prepare a plan to submit the documents as per the Core Process Timeline. - Review all documents and verify them before the submission. - Provide administrative support to the relevant department of the License Applicant on the Club

Licensing System. - Assist and advise the relevant department in of the License Applicant implementing the objectives

of Club Licensing System. - Coordinate with the Licensor on a regular basis for Pro League Club Development Projects.

The Club Licensing Officer must be able to communicate fluently in English, both in writing and spoken English.

The Club Licencing Officer must have the minimum bachelor degree or experience of 3 (three) years in sports administration.

All Club Licensing Officers must be duly registered with the UAE Pro League, and must pass an assessment conducted by the Licensing Administration.


Note : If the club relegated is to a lower division for more than 1 (one) season, the Club Licensing Officer must repeat the assessment. Documents to be submitted:

i. CV of Club Licensing Officer (Form 15) ii. Job Description signed by Club Licensing Officer and the License Applicant iii. Copy of academic qualification iv. Copy of certificate from the UAE Pro League Club Licensing Assessment v. Copy of attendance at any Club Licensing workshop vi. Contract of employment. The written contract must be provided in bilingual (Arabic and English)

or English or legally translated in English.


a) a “Club Licensing Officer” has been appointed by the competent body of the License Applicant; b) this person fulfills the minimum requirement as stated above and must have passed the

assessment conducted by the Licensor as well as attended any workshop conducted by the Licensor.


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P.06 CLUB GENERAL COORDINATOR A The License Applicant must have appointed a full time General Coordinator whose sole responsibility is to prepare for the License Applicant’s home matches in UAE Pro League Club Competitions. For clarity, the General Coordinator must not have any duties with the first team. It is obligatory for the General Coordinator to be present at every match of UAE Pro League Competitions hosted by the License Applicant. This position must be a paid position, and the General Coordinator’s working hours must be in line with the License Applicant’s office hours, as declared in criteria P.01.

The General Coordinator or his/her representative (who must be an employee of the License Applicant and hold a delegation letter from the club) must attend at least one of UAE Pro League’s Match Officials’ Pre-Season workshops conducted for the season before they can pass the criteria.

The General Coordinator must be duly registered with the UAE Pro League The appointment must have been made by the appropriate body of the License Applicant.

The General Coordinator is permitted to be absent from a maximum of FOUR matches in one season. The UAE Pro League reserves the right to ask for a replacement if the registered employee exceeds the maximum FOUR absent days during the season.


i. CV of General Coordinator (Form 16) ii. Job description signed by General Coordinator and License Applicant iii. Copy of highest academic qualification iv. Copy of attendance in UAE Pro League Pre-season workshop. v. Contract of employment, clearly indicating that he/she is paid a monthly salary. The written

contract must be provided in bilingual (Arabic and English) or English or legally translated in English.

Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether the General Coordinator has been appointed by the competent body of the License Applicant, and;

a) Confirmation of attendance for at least one of UAE Pro League’s Match Officials’ workshops conducted for the season;

b) Club General Coordinator is not doing any other job, and in particular no tasks related to the License Applicant’s first team;

c) Club General Coordinator is paid on a monthly basis; d) Club General Coordinator’s working hours is in line with the License Applicant’s office hours (spot

check can be made to verify); e) During any spot check conducted by the Licensor, the Club General Coordinator is present at the

match in his capacity as the Club General Coordinator; f) He/she attends every home match of the License Applicant and is in attendance at the pre and

post-match meetings.


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P.07 SECURITY OFFICER A The License Applicant must have appointed a Security Officer (UAE National) being responsible for safety and security matters. It is obligatory for the Security Officer to be present and be overall responsible for all safety & security arrangements at every home match of UAE Pro League Competitions hosted by the License Applicant, including attending the pre and post-match meetings. The Club Security Officer is responsible for all duties and responsibilities stipulated in Articles No. (15-21) of the Executive Regulation of the Federal Law No.(8) of the year 2014. The Security Officer must hold, as a minimum,a safety and security certificate/diploma based on a specific course as per national law, or issued by the UAE FA, or the UAE Pro League or by a state recognised organisation. The appointment must have been made by the appropriate body of the License Applicant. The Security Officer must attend at least one of UAE Pro League’s Match Officials’ Pre-Season workshops conducted for the season before they can pass the criteria. The Security Officer is permitted to be absent from a maximum of FOUR matches in one season. The UAE Pro League reserves the right to ask for a replacement if the registered employee exceeds the maximum FOUR absent days during the season.


i. CV of Security Officer (Form 17) ii. Job description signed by Security Officer and License Applicant iii. Security License from a competent authority after completion of the security course. iv. Copy of attendance a UAE Pro League Pre-season workshop v. Contract of employment and/or letter of appointment. The written contract must be provided in

bilingual (Arabic and English) or English or legally translated in English.


a) A Security Officer has been appointed by the competent body of the License Applicant; b) This person has sufficient time available to execute the function of the Security Officer and is

present at all of the License Applicant’s home matches in UAE Pro League competitions; c) During any spot check conducted by the Licensor, the Club Security Officer must be present at the

match in his capacity as the Club Security Officer d) This person holds the required minimum qualification. e) Confirmation of attendance for at least one of UAE Pro League’s Match Officials’ Pre-Season

workshops conducted for the season f) He/she attends every home match of the License Applicant and is in attendance at the pre and



No. Description AFC and UAE

PRO LEAGUE P.08 MEDIA OFFICER A The License Applicant must have appointed a Media Officer being responsible for media matters. It is obligatory for the Media Officer to be present and be overall responsible for all media and broadcast

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arrangements at every match of UAE Pro League Competitions that is participated in by the License Applicant, including attending the pre and post-match meetings.

The Media Officer must hold, as a minimum, one of the following qualifications:- a) diploma in journalism; or b) have worked at least two (2) years as a journalist, website editor, media / communication

officer.

The Media Officer must be duly registered with the UAE Pro League.

The Media Officer should not be assigned to any other jobs listed from (P.03 to P.28)


The Media Officer must be responsible for delivering the requirements stated in M06.

Attendance in at least one of UAE Pro League’s Match Officials’ Pre-season workshops which is conducted prior to the season is compulsory.

If the Media Officer is unable to attend the workshop due to business trip assigned by Club outside UAE, then his/her representative (should be one of the club staff and having delegation letter from the club) must attend UAE Pro League ’s Match Officials’ workshops conducted for the season before they can pass the criteria.

The Media Officer is permitted to be absent from a maximum of FOUR matches in one season. The UAE Pro League reserves the right to ask for a replacement if the registered employee exceeds the maximum FOUR absent days during the season.


i. CV of Media Officer (Form 18) ii. Job description signed by Media Officer and License Applicant iii. Copy of highest academic qualification iv. Copy of attendance in UAE Pro League Pre-season workshop v. Contract of employment and/or letter of appointment. The written contract must be provided in

bilingual (Arabic and English) or English or legally translated in English. Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether:

a) A Media Officer has been appointed by the competent body of the License Applicant; b) This person has sufficient time to execute the tasks of the Media Officer; c) During any spot check conducted by the Licensor, the Club Media Officer must be present at the

match in his capacity as the Club Media Officer; d) This person fulfills one of the given alternatives in respect of the required minimum qualification; e) Confirmation of attendance for at least one of UAE Pro League’s Match Officials’ Pre-Season

workshops conducted for the season; and f) He/she attends home and away matches of the License Applicant and is in attendance at the pre

and post-match meetings.



PRO LEAGUE P.09 WEBSITE AND SOCIAL MEDIA CONTENT EDITOR A The License Applicant must have appointed :

- one Arabic website and social media content editor, and


P.07 SECURITY OFFICER A The License Applicant must have appointed a Security Officer (UAE National) being responsible for safety and security matters. It is obligatory for the Security Officer to be present and be overall responsible for all safety & security arrangements at every home match of UAE Pro League Competitions hosted by the License Applicant, including attending the pre and post-match meetings. The Club Security Officer is responsible for all duties and responsibilities stipulated in Articles No. (15-21) of the Executive Regulation of the Federal Law No.(8) of the year 2014. The Security Officer must hold, as a minimum,a safety and security certificate/diploma based on a specific course as per national law, or issued by the UAE FA, or the UAE Pro League or by a state recognised organisation. The appointment must have been made by the appropriate body of the License Applicant. The Security Officer must attend at least one of UAE Pro League’s Match Officials’ Pre-Season workshops conducted for the season before they can pass the criteria. The Security Officer is permitted to be absent from a maximum of FOUR matches in one season. The UAE Pro League reserves the right to ask for a replacement if the registered employee exceeds the maximum FOUR absent days during the season.


i. CV of Security Officer (Form 17) ii. Job description signed by Security Officer and License Applicant iii. Security License from a competent authority after completion of the security course. iv. Copy of attendance a UAE Pro League Pre-season workshop v. Contract of employment and/or letter of appointment. The written contract must be provided in



a) A Security Officer has been appointed by the competent body of the License Applicant; b) This person has sufficient time available to execute the function of the Security Officer and is

present at all of the License Applicant’s home matches in UAE Pro League competitions; c) During any spot check conducted by the Licensor, the Club Security Officer must be present at the

match in his capacity as the Club Security Officer d) This person holds the required minimum qualification. e) Confirmation of attendance for at least one of UAE Pro League’s Match Officials’ Pre-Season

workshops conducted for the season f) He/she attends every home match of the License Applicant and is in attendance at the pre and




PRO LEAGUE P.08 MEDIA OFFICER A The License Applicant must have appointed a Media Officer being responsible for media matters. It is obligatory for the Media Officer to be present and be overall responsible for all media and broadcast

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- one English website and social media content editor.

The two editors are responsible for content updates of the License Applicant’s website and social media (cf. Criteria M.02). The License Applicant may employ one person for both roles, if the person has sufficient time and language skills to perform both tasks efficiently.

It is obligatory for the Website and Social Media Officer(s) to be present at every match of UAE Pro League Competitions that is participated in by the License Applicant.

The Website and Social Media Officers are permitted to be absent from a maximum of FOUR matches in one season. The UAE Pro League reserves the right to ask for a replacement if the registered employee exceeds the maximum FOUR absent days during the season.

The Content Editors must hold the following qualifications:- a) Bachelor in journalism; or b) have worked at least three (3) years as a reporter, website content editor, social media content

editor etc. Shall provide work experience certificate to support the qualification requirement.

For English Editor, he/she must be native English speaker OR hold a certificate in English competency (IELTS with a minimum score of 6 or TOEFL with a minimum score of 65) issued by a recognised organisation such as the British Council, or shall have completed all his/her academic studies in a School or University that teaches fully in English.

The Content Editors must be duly registered with the UAE Pro League. The appointment must have been done by the appropriate body of the License Applicant. Attendance in at least one of UAE Pro League’s Match Officials’ Pre-Season workshops which is conducted prior to or during the season is compulsory.

The License Applicant may appoint a company or an agency to fulfill the role of the Content Editors. In such cases, the overall strategy for content must still be compiled by the License Applicant with the outsourced service provider being responsible for delivery of the content strategy only.

The Website and Social Media Officer(s) must coordinate with the Marketing Manager to provide the website and social media promotional plans for M.01 Fan Development Strategy and the License Applicants Marketing Strategy (P.19).


i. CV of Content Editors (Form 19) , or details of appointed company (Form 20) ii. Job description signed by employee and License Applicant; or in case of a company, job scope signed

by License Applicant and appointed company. iii. Copy of highest academic qualification iv. Copy of attendance in UAE Pro League Pre-season workshop v. Copy of certificate for English competency (only for English editor) vi. Contract of employment and/or letter of appointment. The written contract must be provided in



a) An Arabic and an English Content Editor have been appointed by the competent body of the License Applicant;

b) These persons work full time and exclusively as Content Editors; c) These persons fulfill one of the given alternatives in respect of the required minimum qualification; d) These persons have attended at least one of UAE Pro League’s Match Officials’ Pre-Season

workshops conducted for the season;


arrangements at every match of UAE Pro League Competitions that is participated in by the License Applicant, including attending the pre and post-match meetings.

The Media Officer must hold, as a minimum, one of the following qualifications:- a) diploma in journalism; or b) have worked at least two (2) years as a journalist, website editor, media / communication

officer.

The Media Officer must be duly registered with the UAE Pro League.

The Media Officer should not be assigned to any other jobs listed from (P.03 to P.28)


The Media Officer must be responsible for delivering the requirements stated in M06.

Attendance in at least one of UAE Pro League’s Match Officials’ Pre-season workshops which is conducted prior to the season is compulsory.

If the Media Officer is unable to attend the workshop due to business trip assigned by Club outside UAE, then his/her representative (should be one of the club staff and having delegation letter from the club) must attend UAE Pro League ’s Match Officials’ workshops conducted for the season before they can pass the criteria.

The Media Officer is permitted to be absent from a maximum of FOUR matches in one season. The UAE Pro League reserves the right to ask for a replacement if the registered employee exceeds the maximum FOUR absent days during the season.


i. CV of Media Officer (Form 18) ii. Job description signed by Media Officer and License Applicant iii. Copy of highest academic qualification iv. Copy of attendance in UAE Pro League Pre-season workshop v. Contract of employment and/or letter of appointment. The written contract must be provided in

bilingual (Arabic and English) or English or legally translated in English. Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether:

a) A Media Officer has been appointed by the competent body of the License Applicant; b) This person has sufficient time to execute the tasks of the Media Officer; c) During any spot check conducted by the Licensor, the Club Media Officer must be present at the

match in his capacity as the Club Media Officer; d) This person fulfills one of the given alternatives in respect of the required minimum qualification; e) Confirmation of attendance for at least one of UAE Pro League’s Match Officials’ Pre-Season

workshops conducted for the season; and f) He/she attends home and away matches of the License Applicant and is in attendance at the pre

and post-match meetings.



PRO LEAGUE P.09 WEBSITE AND SOCIAL MEDIA CONTENT EDITOR A The License Applicant must have appointed :

- one Arabic website and social media content editor, and

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- one English website and social media content editor.

The two editors are responsible for content updates of the License Applicant’s website and social media (cf. Criteria M.02). The License Applicant may employ one person for both roles, if the person has sufficient time and language skills to perform both tasks efficiently.

It is obligatory for the Website and Social Media Officer(s) to be present at every match of UAE Pro League Competitions that is participated in by the License Applicant.

The Website and Social Media Officers are permitted to be absent from a maximum of FOUR matches in one season. The UAE Pro League reserves the right to ask for a replacement if the registered employee exceeds the maximum FOUR absent days during the season.

The Content Editors must hold the following qualifications:- a) Bachelor in journalism; or b) have worked at least three (3) years as a reporter, website content editor, social media content

editor etc. Shall provide work experience certificate to support the qualification requirement.

For English Editor, he/she must be native English speaker OR hold a certificate in English competency (IELTS with a minimum score of 6 or TOEFL with a minimum score of 65) issued by a recognised organisation such as the British Council, or shall have completed all his/her academic studies in a School or University that teaches fully in English.

The Content Editors must be duly registered with the UAE Pro League. The appointment must have been done by the appropriate body of the License Applicant. Attendance in at least one of UAE Pro League’s Match Officials’ Pre-Season workshops which is conducted prior to or during the season is compulsory.

The License Applicant may appoint a company or an agency to fulfill the role of the Content Editors. In such cases, the overall strategy for content must still be compiled by the License Applicant with the outsourced service provider being responsible for delivery of the content strategy only.

The Website and Social Media Officer(s) must coordinate with the Marketing Manager to provide the website and social media promotional plans for M.01 Fan Development Strategy and the License Applicants Marketing Strategy (P.19).


i. CV of Content Editors (Form 19) , or details of appointed company (Form 20) ii. Job description signed by employee and License Applicant; or in case of a company, job scope signed

by License Applicant and appointed company. iii. Copy of highest academic qualification iv. Copy of attendance in UAE Pro League Pre-season workshop v. Copy of certificate for English competency (only for English editor) vi. Contract of employment and/or letter of appointment. The written contract must be provided in



a) An Arabic and an English Content Editor have been appointed by the competent body of the License Applicant;

b) These persons work full time and exclusively as Content Editors; c) These persons fulfill one of the given alternatives in respect of the required minimum qualification; d) These persons have attended at least one of UAE Pro League’s Match Officials’ Pre-Season

workshops conducted for the season;



PRO LEAGUE

P.10 MEDICAL DOCTOR A

The License Applicant must have appointed at least one doctor being responsible for the medical support and advice for the first squad as well as for doping prevention policy. He must ensure medical support during matches and training. He must be in attendance at all of the first team’s matches in UAE Pro League Competitions.

The Medical Doctor must possess medical qualifications (MD/ MBBS degree from Medical University/ Medical College (minimum 5 year program)) and must be duly registered and licensed by the relevant government authority of the UAE as well as with the UAE FA or UAE Pro League.


In the event that one medical doctor is not able to attend all of the team’s matches in UAE Pro League Competitions, the License Applicant may appoint another medical doctor. In this case, all documents must also be submitted by the deadline for Personnel and Administrative criteria.


i. CV of Medical Doctor (Form 21) ii. Job Description signed by Medical Doctor and License Applicant iii. Copy of highest academic qualifications iv. Contract of employment and/or letter of appointment. The written contract must be provided in

bilingual (Arabic and English) or English or legally translated in English. v. Registration card issued by the UAE FA.


a) the doctor has been appointed by the competent body of the License Applicant; b) this person is indeed executing the function of the doctor; c) this person has the appropriate qualification and is recognised and certified by the national health

authorities and/or the national medical board/council; d) this person is duly registered with the UAE FA or the UAE Pro League; e) this person has attended all first team matches in the UAE Pro League Competitions (name of

medical doctor must appear in the list of officials seated on the team bench for the match).


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P.11 PHYSIOTHERAPIST A The License Applicant must have appointed at least one physiotherapist being responsible for medical treatment and massages for the first squad during training and matches.

The physiotherapist must possess a Degree in Physiotherapy from a University / College (minimum 3 years degree program).

The physiotherapist must be duly registered and licensed by the relevant government authority of the UAE as well as with the UAE FA or UAE Pro League.

The appointment is made by the appropriate body of the License Applicant.

In the event that one physiotherapist is not able to attend all of the team’s matches in UAE Pro League Competitions, the License Applicant may appoint another physiotherapist. In this case, all documents must also be submitted by the deadline for Personnel and Administrative criteria.


i. CV of Physiotherapist (Form 22)

ii. Job Description signed by Physiotherapist and License Applicant

iii. Copy of highest academic qualifications

iv. Contract of employment and/or letter of appointment. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English..

v. Registration card issued by the UAE FA.


a) the physiotherapist has been appointed by the competent body of the License Applicant; b) this person is indeed executing the function of the physiotherapist; c) this person has the appropriate qualification and duly registered and licensed by the relevant

government authority of the UAE as well as with the UAE FA or UAE Pro League . d) this person has attended all first team matches in UAE Pro League Competitions (name of

physiotherapist must appear in the list of officials seated on the team bench for the match).


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P.12 HEAD COACH OF FIRST SQUAD A The License Applicant must have appointed a Head Coach being responsible for football matters of the first squad.

The Head Coach must:-

a) hold the Minimum Coach Education Requirement (MCER) as stipulated by the AFC Competition Operations Manual. The current MCER is a AFC ‘PRO’ Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such; or

b) already have started the required education course, recognized by the national association, allowing him to achieve the required diploma as defined under a) above. The simple inscription to such an education course is not deemed to be in compliance with the criterion; or

c) hold a valid “recognition of competence” issued by AFC. A “recognition of competence” is provided by AFC in cases where the Head Coach of the first squad does not meet the required certificate as defined under a) and b) above but has been a Head Coach at professional level or national team in the last five years preceding his application/appointment as head coach. It is important to note that the AFC “recognition of competence” is valid for two years of the date on the letter issued.

The Head Coach must be duly registered with the national association or league. The appointment of the Head Coach must have been made by the appropriate body of the License Applicant.

If the Head Coach does not meet the requirements of a) and b) above, then the License Applicant must ensure that the Head Coach must have already obtained a valid AFC recognition of competence prior to signing an employment contract with and / or being appointed by the License Applicant.


i. Copy of employment contract. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English.

ii. Job description signed by the Head Coach and License Applicant iii. Copy of AFC or AFC-recognized Coaching qualification, or

In the event that they do not possess a valid AFC PRO Certificate or any equivalent foreign coaching diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the Head Coach has already started the required education course; or a valid copy of the AFC “recognition of competence”.

iv. Registration card issued by the UAE FA.


a) the Head Coach has been appointed by the competent body of the License Applicant; b) this person is indeed executing the function of the Head Coach; c) this person fulfills one of the given alternatives in respect of the required minimum qualification; d) this person is duly registered with the national association or the league.



P.13 ASSISTANT COACH OF FIRST SQUAD A

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The License Applicant must have appointed at least one assistant coach assisting the Head Coach in all football matters of the first squad.

The Assistant Coach must:-

a) hold at least the Minimum Coach Education Requirements (MCER) as stipulated by the AFC Competitions Manual. The current MCER is a AFC ‘A’ Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such; or


c) hold a valid “recognition of competence” issued by AFC. A “recognition of competence” is provided by AFC in cases where the Assistant Coach of the first squad does not meet the required certificate as defined under a) and b) above but has been an assistant coach at professional level or national team in the last five years preceding his application/appointment as Assistant Coach. It is important to note that the AFC “recognition of competence” is valid for two years of the date on the letter issued.

The Assistant Coach must be duly registered with national association or league. The appointment must have been done by the appropriate body of the License Applicant.

If the assistant coach does not meet the requirements of a) and b) above, then the License Applicant must ensure that the assistant coach must have already obtained a valid AFC “recognition of competence” prior to signing an employment contract with and / or being appointed by the License Applicant.


i. Copy of employment contract; The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English.

ii. Job description signed by the Assistant Coach and License Applicant; iii. Copy of AFC or AFC-recognized Coaching qualification, or , in the event that they do not

possess a valid AFC ‘A’ Certificate or any equivalent foreign coaching diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the Assistant Coach has already started the required education course; or a copy of the AFC “recognition of competence”.

iv. Registration card issued by the UAE FA. Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether:

a) the Assistant Coach has been appointed by the competent body of the License Applicant; b) this person is indeed executing the function of the Assistant Coach; c) this person fulfills one of the given alternatives in respect of the required minimum qualification; d) this person is duly registered with the national association or the league.



PRO LEAGUE P.14 GOALKEEPERS COACH OF FIRST SQUAD A The License Applicant must have appointed a Goalkeeper’s Coach assisting the Head Coach in training of goalkeepers of the first squad.

The goalkeepers Coach must:-


P.12 HEAD COACH OF FIRST SQUAD A The License Applicant must have appointed a Head Coach being responsible for football matters of the first squad.


a) hold the Minimum Coach Education Requirement (MCER) as stipulated by the AFC Competition Operations Manual. The current MCER is a AFC ‘PRO’ Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such; or


c) hold a valid “recognition of competence” issued by AFC. A “recognition of competence” is provided by AFC in cases where the Head Coach of the first squad does not meet the required certificate as defined under a) and b) above but has been a Head Coach at professional level or national team in the last five years preceding his application/appointment as head coach. It is important to note that the AFC “recognition of competence” is valid for two years of the date on the letter issued.




i. Copy of employment contract. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English.

ii. Job description signed by the Head Coach and License Applicant iii. Copy of AFC or AFC-recognized Coaching qualification, or

In the event that they do not possess a valid AFC PRO Certificate or any equivalent foreign coaching diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the Head Coach has already started the required education course; or a valid copy of the AFC “recognition of competence”.



a) the Head Coach has been appointed by the competent body of the License Applicant; b) this person is indeed executing the function of the Head Coach; c) this person fulfills one of the given alternatives in respect of the required minimum qualification; d) this person is duly registered with the national association or the league.



P.13 ASSISTANT COACH OF FIRST SQUAD A

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The goalkeepers Coach must:-

















The goalkeepers Coach must:- a) hold at least the Minimum Coach Education Requirements (MCER) as stipulated by the AFC Competition

Operations Manual. The current MCER is a AFC ‘Level 3’ GK Coach Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such; or


c) hold a valid “recognition of competence” issued by AFC. A “recognition of competence” is provided by AFC in cases where the Goalkeepers Coach of the first squad does not meet the required certificate as defined under a) and b) above but has been a goalkeepers coach at professional level or national team in the last five years preceding his application/appointment as goalkeepers coach. It is important to note that the AFC “recognition of competence” is valid for two years of the date on the letter issued.

The Goalkeeper’s Coach must be duly registered with national association or league. The appointment must have been done by the appropriate body of the License Applicant.

If the Goalkeeper’s Coach does not meet the requirements of a) and b) above, then the License Applicant must ensure that the Goalkeeper’s Coach must have already obtained a valid AFC “recognition of competence” prior to signing an employment contract with and / or being appointed by the License Applicant.



ii. Job description signed by Goalkeeper Coach and License Applicant; iii. Copy of AFC or AFC-recognised Coaching qualification, or

In the event that they do not possess a valid AFC ‘Level 3’ GK Coach Certificate or any equivalent foreign coaching diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the goalkeeper’s coach has already started the required education course; or a copy of the AFC “recognition of competence”.



a) the Goalkeepers Coach has been appointed by the competent body of the License Applicant; b) this person is indeed executing the function of the Goalkeepers Coach; c) this person fulfills one of the given alternatives in respect of the required minimum qualification; d) this person is duly registered with the national association or the league.



P.15 FITNESS COACH OF FIRST SQUAD A The License Applicant must have appointed a Fitness Coach assisting the Head Coach in training of fitness conditions of players of the first squad.

The fitness coach must:-

a) hold at least the Minimum Coach Education Requirements (MCER) as stipulated by the AFC Competitions Operations Manual. The current MCER is a AFC ‘Level 2’ Fitness Coach Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such; or

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c) hold a valid “recognition of competence” issued by AFC. A “recognition of competence” is provided by AFC in cases where the Fitness Coach of the first squad does not meet the required certificate as defined under a) and b) above but has been a fitness coach at professional level or national team in the last five years preceding his application/appointment as fitness coach. It is important to note that the AFC “recognition of competence” is valid for two years of the date on the letter issued.

The Fitness Coach must be duly registered with national association or league. The appointment must have been done by the appropriate body of the License Applicant.

If the Fitness Coach does not meet the requirements of a) and b) above, then the License Applicant must ensure that the fitness coach must have already obtained a valid AFC “recognition of competence” prior to signing an employment contract with and / or being appointed by the License Applicant.



ii. Job description signed by the Fitness Coach and License Applicant; iii. Copy of AFC or AFC-recognised Coaching qualification, or In the event that they do not possess a valid AFC ‘Level 2’ Fitness Coach Certificate or any equivalent foreign coaching diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the fitness coach has already started the required education course; or a copy of the AFC “recognition of competence”.

iii. Registration card issued by the UAE FA.


a) the Fitness Coach has been appointed by the competent body of the License Applicant; b) this person is indeed executing the function of the Fitness Coach; c) this person fulfills one of the given alternatives in respect of the required minimum qualification; d) this person is duly registered with the national association or the league.



P.16 HEAD OF YOUTH DEVELOPMENT A The License Applicant must have appointed a Head of the Youth Development being responsible for running the daily business and the technical aspects of the youth teams.

The Head of the Youth Development must:-

a) hold at least a valid AFC ‘A’ Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such;

b) have specific youth coaching experience and/or supplementary certification/ qualification related to coaching and managing young players;

c) have strong management and administration skills to ensure the efficient implementation of the programme, activities, roles and duties in collaboration with other relevant personnel.

d) ensure the Player Development Structure and Programmes align with the first team.

a) hold at least the Minimum Coach Education Requirements (MCER) as stipulated by the AFC Competition Operations Manual. The current MCER is a AFC ‘Level 3’ GK Coach Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such; or


c) hold a valid “recognition of competence” issued by AFC. A “recognition of competence” is provided by AFC in cases where the Goalkeepers Coach of the first squad does not meet the required certificate as defined under a) and b) above but has been a goalkeepers coach at professional level or national team in the last five years preceding his application/appointment as goalkeepers coach. It is important to note that the AFC “recognition of competence” is valid for two years of the date on the letter issued.





ii. Job description signed by Goalkeeper Coach and License Applicant; iii. Copy of AFC or AFC-recognised Coaching qualification, or







P.15 FITNESS COACH OF FIRST SQUAD A The License Applicant must have appointed a Fitness Coach assisting the Head Coach in training of fitness conditions of players of the first squad.

The fitness coach must:-

a) hold at least the Minimum Coach Education Requirements (MCER) as stipulated by the AFC Competitions Operations Manual. The current MCER is a AFC ‘Level 2’ Fitness Coach Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such; or

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c) hold a valid “recognition of competence” issued by AFC. A “recognition of competence” is provided by AFC in cases where the Fitness Coach of the first squad does not meet the required certificate as defined under a) and b) above but has been a fitness coach at professional level or national team in the last five years preceding his application/appointment as fitness coach. It is important to note that the AFC “recognition of competence” is valid for two years of the date on the letter issued.





ii. Job description signed by the Fitness Coach and License Applicant; iii. Copy of AFC or AFC-recognised Coaching qualification, or In the event that they do not possess a valid AFC ‘Level 2’ Fitness Coach Certificate or any equivalent foreign coaching diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the fitness coach has already started the required education course; or a copy of the AFC “recognition of competence”.

iii. Registration card issued by the UAE FA.


a) the Fitness Coach has been appointed by the competent body of the License Applicant; b) this person is indeed executing the function of the Fitness Coach; c) this person fulfills one of the given alternatives in respect of the required minimum qualification; d) this person is duly registered with the national association or the league.



P.16 HEAD OF YOUTH DEVELOPMENT A The License Applicant must have appointed a Head of the Youth Development being responsible for running the daily business and the technical aspects of the youth teams.

The Head of the Youth Development must:-

a) hold at least a valid AFC ‘A’ Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such;

b) have specific youth coaching experience and/or supplementary certification/ qualification related to coaching and managing young players;

c) have strong management and administration skills to ensure the efficient implementation of the programme, activities, roles and duties in collaboration with other relevant personnel.

d) ensure the Player Development Structure and Programmes align with the first team.

The Head of Youth Development must be responsible for preparation of the License Applicant’s Youth Development Programme (cf. Criteria S.02).

The Head of the Youth Development must be duly registered with the national association or league. The appointment of the Head of the Youth Development must have been done by the appropriate body of the License Applicant.

The appointed person may coach one of the License Applicant’s youth teams, however, this must be in addition to the minimum number of coaches as prescribed in criteria P.17.


i. CV of Head of Youth Development (Form 23)

ii. Copy of employment contract. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English.

iii. Job Description signed by the Head of Youth Development and License Applicant; iv. Copy of AFC or AFC-recognised Coaching qualification; v. Registration card issued by the UAE FA. Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether:

a) the Head of the Youth Development has been appointed by the competent body of the License Applicant;

b) this person is indeed executing the function of the Head of the Youth Development; c) this person is responsible for the preparation of the License Applicant’s youth development

programme (cf. Criteria S.02) and demonstrates awareness of the content of the Youth Development Programme

d) this person fulfills one of the given alternatives in respect of the required minimum qualification; e) this person is duly registered with the national association or the league.



P.17 YOUTH COACHES A The License Applicant must have appointed at least one coach responsible for all football matters for each mandatory youth team (cf. S.01).

The youth coach must hold the minimum qualification as below: a) Coach for youth teams between U-15 to U-18 years old: AFC ‘B’ certificate; b) Coach for youth teams U-14 years old and below: AFC ‘C’ certificate;

Each youth coach must:-

a) hold at least a valid AFC ‘B’ or ‘C’ Certificate (depending on the level they are coaching as indicated above) or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such;

b) have specific youth coaching experience and/or supplementary certification / qualification related to coaching and managing youth players;

c) have strong competencies to ensure the efficient implementation of the technical programme to develop elite youth players in collaboration with other relevant personnel.

The coach must be duly registered with the UAE FA or UAE Pro League.


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If any Youth Coach does not meet the requirements of a) above, then the License Applicant must ensure that the youth coach must have already obtained a valid AFC “recognition of competence” prior to signing an employment contract with and / or being appointed by the License Applicant.

The Head of Youth Development may coach one of the License Applicant’s youth teams, however this should be considered separate from the minimum number of coaches as listed above.


i. Form 24: List of Youth Coaches. ii. Copy of employment contract for each coach. The written contract must be provided in bilingual

(Arabic and English) or English or legally translated in English ; iii. Copy of AFC or AFC-recognised Coaching qualification for each coach; iv. Job description for each coach signed by coach and License Applicant; v. Registration card issued by the UAE FA.


a) the youth coaches have been appointed by the competent body of the License Applicant; b) these persons are indeed executing the function of a youth coach; c) these persons fulfill one of the given alternatives in respect of the required minimum qualification; d) these persons are duly registered with the UAE FA or the Pro League. The Licensor shall also assess that all required documents are submitted within the deadline and completed with all required information.


P.18 SAFETY AND SECURITY ORGANISATION – STEWARDING A The License Applicant must have engaged qualified stewards to ensure safety and security for home matches of UAE Pro League Competitions. For this purpose, it must:-

a) employ the stewards; or b) conclude a written contract with the stadium owner providing the stewards; or c) conclude a written contract with an external security company providing stewards. d) ensure attendance by a senior operational representative from the License Applicant or

nominated security company at the pre-season Security Workshop to be conducted by the UAE Pro League

The License Applicant must provide appropriately qualified stewards (internal or external) on a ratio of 1 steward for every 250 spectators.


i. Letter of appointment and/or written contract showing the engagement of stewards at all of the License Applicant’s home matches. Written contract must include a detailed indication of the

Future Regulations:

In order to strengthen player development for the long term success of UAE football, from the UAE Pro League Club Licensing Regulations 2022-23, ALL coaches of the ALL teams in the Youth Development Structure of the License Applicant must have the following licenses as a minimum:

- U18-U19: AFC “A” License - U15-U17: AFC “B” License - U12-U14 AFC “C” License

It is recommended that all clubs and coaches immediately start to plan for this.

The Head of Youth Development must be responsible for preparation of the License Applicant’s Youth Development Programme (cf. Criteria S.02).

The Head of the Youth Development must be duly registered with the national association or league. The appointment of the Head of the Youth Development must have been done by the appropriate body of the License Applicant.

The appointed person may coach one of the License Applicant’s youth teams, however, this must be in addition to the minimum number of coaches as prescribed in criteria P.17.


i. CV of Head of Youth Development (Form 23)

ii. Copy of employment contract. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English.

iii. Job Description signed by the Head of Youth Development and License Applicant; iv. Copy of AFC or AFC-recognised Coaching qualification; v. Registration card issued by the UAE FA. Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether:

a) the Head of the Youth Development has been appointed by the competent body of the License Applicant;

b) this person is indeed executing the function of the Head of the Youth Development; c) this person is responsible for the preparation of the License Applicant’s youth development

programme (cf. Criteria S.02) and demonstrates awareness of the content of the Youth Development Programme

d) this person fulfills one of the given alternatives in respect of the required minimum qualification; e) this person is duly registered with the national association or the league.



P.17 YOUTH COACHES A The License Applicant must have appointed at least one coach responsible for all football matters for each mandatory youth team (cf. S.01).

The youth coach must hold the minimum qualification as below: a) Coach for youth teams between U-15 to U-18 years old: AFC ‘B’ certificate; b) Coach for youth teams U-14 years old and below: AFC ‘C’ certificate;

Each youth coach must:-

a) hold at least a valid AFC ‘B’ or ‘C’ Certificate (depending on the level they are coaching as indicated above) or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such;

b) have specific youth coaching experience and/or supplementary certification / qualification related to coaching and managing youth players;

c) have strong competencies to ensure the efficient implementation of the technical programme to develop elite youth players in collaboration with other relevant personnel.

The coach must be duly registered with the UAE FA or UAE Pro League.


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If any Youth Coach does not meet the requirements of a) above, then the License Applicant must ensure that the youth coach must have already obtained a valid AFC “recognition of competence” prior to signing an employment contract with and / or being appointed by the License Applicant.

The Head of Youth Development may coach one of the License Applicant’s youth teams, however this should be considered separate from the minimum number of coaches as listed above.


i. Form 24: List of Youth Coaches. ii. Copy of employment contract for each coach. The written contract must be provided in bilingual

(Arabic and English) or English or legally translated in English ; iii. Copy of AFC or AFC-recognised Coaching qualification for each coach; iv. Job description for each coach signed by coach and License Applicant; v. Registration card issued by the UAE FA.


a) the youth coaches have been appointed by the competent body of the License Applicant; b) these persons are indeed executing the function of a youth coach; c) these persons fulfill one of the given alternatives in respect of the required minimum qualification; d) these persons are duly registered with the UAE FA or the Pro League. The Licensor shall also assess that all required documents are submitted within the deadline and completed with all required information.


P.18 SAFETY AND SECURITY ORGANISATION – STEWARDING A The License Applicant must have engaged qualified stewards to ensure safety and security for home matches of UAE Pro League Competitions. For this purpose, it must:-

a) employ the stewards; or b) conclude a written contract with the stadium owner providing the stewards; or c) conclude a written contract with an external security company providing stewards. d) ensure attendance by a senior operational representative from the License Applicant or

nominated security company at the pre-season Security Workshop to be conducted by the UAE Pro League

The License Applicant must provide appropriately qualified stewards (internal or external) on a ratio of 1 steward for every 250 spectators.


i. Letter of appointment and/or written contract showing the engagement of stewards at all of the License Applicant’s home matches. Written contract must include a detailed indication of the

Future Regulations:

In order to strengthen player development for the long term success of UAE football, from the UAE Pro League Club Licensing Regulations 2022-23, ALL coaches of the ALL teams in the Youth Development Structure of the License Applicant must have the following licenses as a minimum:

- U18-U19: AFC “A” License - U15-U17: AFC “B” License - U12-U14 AFC “C” License

It is recommended that all clubs and coaches immediately start to plan for this.

duties and responsibilities for the stewards during a match (minimum duties and responsibilities is as per Appendix 7: Role of Stewards). If written contract does not include the duties and responsibilities of the stewards, then a separate job description / roles and responsibilities must be submitted with signatures of the CEO of License Applicant and the representative from the stewarding company. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English.

ii. Details of appointed company (Form 25) iii. Attendance of senior operational representative in the UAE Pro League Pre-Season Worksop.


a) the stewards have been engaged by the License Applicant, contracted by the stadium owner or by a security company;

b) the stewards fulfill the minimum qualification requirements; c) a senior operational representative from the License Applicant or nominated security company

attended the Pre-season Security Workshop to be conducted by the UAE Pro League.



P.19 MARKETING MANAGER A

The License Applicant must have appointed a Marketing Manager who is responsible for the License Applicant’s Marketing Strategy as well as all other marketing and commercial matters.

It is obligatory for the appointed person to ensure that at least he / she or one of his/her staff member is present and be overall responsible for all marketing and commercial arrangements at every single match of the UAE Pro League Competitions hosted by the License Applicant, including attending the pre- and post-match meetings.

Key Areas of responsibility will be for: • The club marketing strategy and related activities with the aim of increasing commercial revenue

and fan base. • Corporate Social Responsibility, Fan & Community Development, Sponsorship, and

Communications.

The Marketing Manager must be a full-time employee of the License Applicant working exclusively as a Marketing Manager;

The Marketing Manager must possess either of the following qualification: • A Bachelor’s Degree in Marketing, Business or equivalent; or • Worked two years (within the last five years) in the area of Sports Marketing.

The Marketing Manager must be duly registered with the UAE Pro League. The Marketing Manager must be ultimately responsible for the preparation and implementation of the License Applicant’s Fan Development strategy and plan (cf. Criteria M.01).


The Marketing Manager must provide monthly updates to the UAE Pro League Marketing Panel on implementation of the License Applicant’s Marketing Strategy and Fan Development Strategy. This must include a review of progress towards the Key Performance Indicators that have been set for the ongoing season.

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duties and responsibilities for the stewards during a match (minimum duties and responsibilities is as per Appendix 7: Role of Stewards). If written contract does not include the duties and responsibilities of the stewards, then a separate job description / roles and responsibilities must be submitted with signatures of the CEO of License Applicant and the representative from the stewarding company. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English.

ii. Details of appointed company (Form 25) iii. Attendance of senior operational representative in the UAE Pro League Pre-Season Worksop.


a) the stewards have been engaged by the License Applicant, contracted by the stadium owner or by a security company;

b) the stewards fulfill the minimum qualification requirements; c) a senior operational representative from the License Applicant or nominated security company

attended the Pre-season Security Workshop to be conducted by the UAE Pro League.



P.19 MARKETING MANAGER A

The License Applicant must have appointed a Marketing Manager who is responsible for the License Applicant’s Marketing Strategy as well as all other marketing and commercial matters.

It is obligatory for the appointed person to ensure that at least he / she or one of his/her staff member is present and be overall responsible for all marketing and commercial arrangements at every single match of the UAE Pro League Competitions hosted by the License Applicant, including attending the pre- and post-match meetings.

Key Areas of responsibility will be for: • The club marketing strategy and related activities with the aim of increasing commercial revenue

and fan base. • Corporate Social Responsibility, Fan & Community Development, Sponsorship, and

Communications.

The Marketing Manager must be a full-time employee of the License Applicant working exclusively as a Marketing Manager;

The Marketing Manager must possess either of the following qualification: • A Bachelor’s Degree in Marketing, Business or equivalent; or • Worked two years (within the last five years) in the area of Sports Marketing.

The Marketing Manager must be duly registered with the UAE Pro League. The Marketing Manager must be ultimately responsible for the preparation and implementation of the License Applicant’s Fan Development strategy and plan (cf. Criteria M.01).


The Marketing Manager must provide monthly updates to the UAE Pro League Marketing Panel on implementation of the License Applicant’s Marketing Strategy and Fan Development Strategy. This must include a review of progress towards the Key Performance Indicators that have been set for the ongoing season.

Additionally, the Marketing Manager must attend at least one of UAE Pro League Pre-season workshops conducted for the season before they can pass the criteria.


i. CV of Marketing Manager (Form 26), or details of appointed company (Form 27) ii. Job description signed by employee and License Applicant; iii. Copy of highest academic qualification iv. Attendance in UAE Pro League Pre-Season Workshop v. Copy of the Marketing Strategy of the License Applicant approved by the License Applicant CEO vi. Contract of employment and/or letter of appointment. The written contract must be provided in


P.19 MARKETING MANAGER (continued) A Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether: a) A “Marketing Manager” has been appointed by the competent body of the License Applicant; b) This person is a full-time employee; c) The Marketing Manager has provided monthly updates on the implementation of the License

Applicant’s Marketing Strategy and Fan Development Strategy to the UAE Pro League Marketing Panel.

d) Confirmation of attendance for at least one of UAE Pro League Match Officials’ Pre-Season workshops conducted for the season;

e) He/she or one of his/her staff attends home matches of the License Applicant and is in attendance at the pre and post-match meetings; and

f) The Marketing Manager was responsible for preparation of the License Applicant’s Fan Development Strategy and plan (cf. Criteria M.01) and is aware of the content of the strategy.



P.20 LEGAL OFFICER A The License Applicant appoints a legal person full time who is responsible to handle all legal matters in the License Applicant’s activities. A company may be appointed in place of an individual person.

The legal officer / advisor shall have the minimum bachelor degree in Law


i. CV of Legal Officer (Form 28) ii. Copy of highest academic qualification iii. Contract of employment and/or letter of appointment. The written contract must be provided in

bilingual (Arabic and English) or English or legally translated in English. iv. Job description signed by employee and License Applicant; or in case of a company, job scope

signed by License Applicant and appointed company.




















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a) a “Legal Officer” has been appointed by the competent body of the License Applicant; b) this person has sufficient time to execute the tasks of the Legal Officer;

In the event that the License Applicant has hired an external company / consultant, the Licensor shall assess the contract between the License Applicant and determine whether:

a) the company has been appointed by the competent body of the License Applicant.


P.21 TICKETING OFFICER B The License Applicant shall appoint a Ticketing Officer as part of the Marketing Department, and reporting to the Marketing Manager in P.19, to implement the following:

• Manage all ticketing operations and sales at stadium (pre-match day and on match-day) ; • Work with Club marketing team to promote online ticket sales; • Actively work to maximize club ticketing revenue ; • To support the marketing team as and when required

A) The Ticketing Officer must be an employee of the License Applicant; or

b) An external company / consultant appointed by the License Applicant by virtue of a written contract. It is obligatory for the Ticketing Officer to be present and be overall responsible for all ticketing arrangements at every match of UAE Pro League Competitions that is participated in by the License Applicant, including attending the pre and post-match meetings. The Ticketing Officer is permitted to be absent from a maximum of FOUR matches in one season. The UAE Pro League reserves the right to ask for a replacement if the registered employee exceeds the maximum FOUR absent days during the season.

The Ticketing Officer must possess either of the following qualification:

a) An educational qualification in Marketing; or b) Worked two years (within the last five years) in the area of Sports Marketing or Events.

The Ticketing Officer must be duly registered with the UAE Pro League.

Additionally, attendance at least one of UAE Pro League Pre-season workshops conducted for the season before they can pass the criteria.

Further, the nominated Ticketing and Community Engagement Officer must have passed the assessment done by the Licensor. If he/she did not pass this assessment in his first try, he/she will be afforded another opportunity to sit the assessment. A second failure of the assessment will result in the License Applicant needing to nominate a new candidate for this role.

It is important to note that the position and responsibilities of the Ticketing Officer cannot be delegate to the Marketing Manager, and vice versa. Documents to be submitted:

i. CV of the Ticketing Officer (Form 29); ii. Contract of the employment and/or Letter of appointment. The written contract must be

provided in bilingual (Arabic and English) or English or legally translated in English. iii. Copy of the highest academic qualification iv. Job description signed by the Ticketing Officer and License Applicant; v. Copy of attendance in the UAE Pro League Pre-Season workshop

vi. Copy of certificate from the UAE Pro League Club Licensing Assessment .

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vi. Copy of certificate from the UAE Pro League Club Licensing Assessment .

















vi. Copy of certificate from the UAE Pro League Club Licensing Assessment . Assessment process: In order to verify if the License applicant is in compliance with the criterion, the licensor assesses whether:

a) A Ticketing Officer has been appointed by the competent body of the License Applicant; b) Form 29 and required documents have been submitted for the applicant;

c) During any spot check conducted by the Licensor, the Ticketing Officer must be present at the match in his capacity as the Ticketing Officer;

d) This person fulfills one of the given alternatives in respect of the required minimum qualification; e) Confirmation of attendance for at least one of UAE Pro League’s Match Officials’ Pre-Season

workshops conducted for the season; and f) He/she attends home and away matches of the License Applicant and is in attendance at the pre and



P.22 COMMUNITY ENGAGEMENT OFFICER B The License Applicant shall appoint Community Engagement Officer as part of the Marketing Department, and reporting to the Marketing Manager in P.19, to implement the following:

• Greater collaboration between fan groups and the license applicant; • Developing a forum and opportunity for fans and club fan groups to have a voice within the club

and the league; • Coordination between fans and fan groups with regards to match logistics, ticketing, transport

etc.; • To work with the Fans Association of License applicant; • To support the marketing team as and when required

The Ticketing Officer must be

a) Community Engagement Officerof the License Applicant; or

b) An external company / consultant appointed by the License Applicant by virtue of a written contract. It is obligatory for the Community Engagement Officer to be present and be overall responsible for all match-day fan events arrangements at every match of UAE Pro League Competitions that is participated in by the License Applicant, including attending the pre and post-match meetings. The Community Engagement Officer is permitted to be absent from a maximum of FOUR matches in one season. The UAE Pro League reserves the right to ask for a replacement if the registered employee exceeds the maximum FOUR absent days during the season.

The Community Engagement Officer must possess either of the following qualification:


The Community Engagement Officer must be duly registered with the UAE Pro League.

The Community Engagement Officer must be responsible to prepare the License Applicant’s Fan Development Strategy (cf. Criteria M.01) in cooperation with the Marketing Manager ( P.19 ).

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Assessment process: In order to verify if the License applicant is in compliance with the criterion, the licensor assesses whether:





















































The Community Engagement Officer must be responsible to prepare the License Applicant’s Fan Development Strategy (cf. Criteria M.01) in cooperation with the Marketing Manager ( P.19 ). Additionally, attendance at least one of UAE Pro League Pre-season workshops conducted for the season before they can pass the criteria.

It is important to note that the position and responsibilities of the Community Engagement Officer cannot be delegate to the Marketing Manager, and vice versa. Documents to be submitted:

i. CV of the Community Engagement Officer (Form 47); ii. Contract of the employment and/or Letter of appointment. The written contract must be

provided in bilingual (Arabic and English) or English or legally translated in English. iii. Copy of the highest academic qualification iv. Job description signed by the Community Engagement Officer and License Applicant; v. Copy of attendance in the UAE Pro League Pre-Season workshop


a) A Community Engagement Officer has been appointed by the competent body of the License Applicant;

b) Form 47 and required documents have been submitted for the applicant;

c) During any spot check conducted by the Licensor, the Community Engagement Officer must be present at the match in his capacity as the Community Engagement Officer;





P.23 HEAD COACH OF U21 SQUAD B The License Applicant must have appointed a Head Coach of U21 Squad being responsible for football matters of the U21 squad.


a) hold at least a valid AFC ‘A’ Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such; or


c) hold a valid “recognition of competence” issued by AFC. A “recognition of competence” is provided by AFC in cases where the Head Coach of the U21 squad does not meet the required certificate as defined under a) and b) above but has been a Head Coach at professional level or national team in the last five years preceding his application/appointment as head coach. It is important to note that the AFC “recognition of competence” is valid for two years of the date on the letter issued.



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It is important to note that the position and responsibilities of the Community Engagement Officer cannot be delegate to the Marketing Manager, and vice versa. Documents to be submitted:

i. CV of the Community Engagement Officer (Form 47); ii. Contract of the employment and/or Letter of appointment. The written contract must be

provided in bilingual (Arabic and English) or English or legally translated in English. iii. Copy of the highest academic qualification iv. Job description signed by the Community Engagement Officer and License Applicant; v. Copy of attendance in the UAE Pro League Pre-Season workshop


a) A Community Engagement Officer has been appointed by the competent body of the License Applicant;

b) Form 47 and required documents have been submitted for the applicant;

c) During any spot check conducted by the Licensor, the Community Engagement Officer must be present at the match in his capacity as the Community Engagement Officer;





P.23 HEAD COACH OF U21 SQUAD B The License Applicant must have appointed a Head Coach of U21 Squad being responsible for football matters of the U21 squad.




c) hold a valid “recognition of competence” issued by AFC. A “recognition of competence” is provided by AFC in cases where the Head Coach of the U21 squad does not meet the required certificate as defined under a) and b) above but has been a Head Coach at professional level or national team in the last five years preceding his application/appointment as head coach. It is important to note that the AFC “recognition of competence” is valid for two years of the date on the letter issued.




a) Copy of employment contract. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English.

b) Job description signed by employee and License Applicant; c) Copy of AFC or AFC-recognized Coaching qualification, or d) In the event that they do not possess a valid AFC ‘A’ Certificate or any equivalent foreign coaching

diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the Head Coach has already started the required education course; or a valid copy of the AFC “recognition of competence”.

e) Registration card issued by the UAE FA.


a) the Head Coach of U21 Squad has been appointed by the competent body of the License Applicant;

b) this person is indeed executing the function of the Head Coach of U21 Squad; c) this person fulfills one of the given alternatives in respect of the required minimum

qualification; d) this person is duly registered with the national association or the league.


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a) Copy of employment contract. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English.

b) Job description signed by employee and License Applicant; c) Copy of AFC or AFC-recognized Coaching qualification, or d) In the event that they do not possess a valid AFC ‘A’ Certificate or any equivalent foreign coaching

diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the Head Coach has already started the required education course; or a valid copy of the AFC “recognition of competence”.

e) Registration card issued by the UAE FA.


a) the Head Coach of U21 Squad has been appointed by the competent body of the License Applicant;

b) this person is indeed executing the function of the Head Coach of U21 Squad; c) this person fulfills one of the given alternatives in respect of the required minimum




P.24 ASSISTANT COACH OF U21 SQUAD B The License Applicant must have appointed at least one assistant coach assisting the Head Coach in all football matters of the U21 squad.


a) hold at least a valid AFC ‘B’ Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such; or







ii. Job description signed by employee and License Applicant; iii. Copy of AFC or AFC-recognized Coaching qualification, or , in the event that they do not possess a

valid AFC ‘B’ Certificate or any equivalent foreign coaching diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the Assistant Coach has already started the required education course; or a copy of the AFC “recognition of competence”.


a) the Assistant Coach has been appointed by the competent body of the License Applicant; b) this person is indeed executing the function of the Assistant Coach; c) this person fulfills one of the given alternatives in respect of the required minimum




PRO LEAGUE P.25 GOALKEEPERS COACH OF U21 SQUAD B

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P.24 ASSISTANT COACH OF U21 SQUAD B The License Applicant must have appointed at least one assistant coach assisting the Head Coach in all football matters of the U21 squad.


a) hold at least a valid AFC ‘B’ Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such; or







ii. Job description signed by employee and License Applicant; iii. Copy of AFC or AFC-recognized Coaching qualification, or , in the event that they do not possess a

valid AFC ‘B’ Certificate or any equivalent foreign coaching diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the Assistant Coach has already started the required education course; or a copy of the AFC “recognition of competence”.


a) the Assistant Coach has been appointed by the competent body of the License Applicant; b) this person is indeed executing the function of the Assistant Coach; c) this person fulfills one of the given alternatives in respect of the required minimum




PRO LEAGUE P.25 GOALKEEPERS COACH OF U21 SQUAD B The License Applicant must have appointed a Goalkeeper’s Coach assisting the Head Coach in training of goalkeepers of the U21 squad.

The Goalkeepers Coach must:-

a) hold at least a valid AFC ‘Level 1’ GK Coach Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such; or


c) hold a valid “recognition of competence” issued by AFC. A “recognition of competence” is provided by AFC in cases where the Goalkeepers Coach of the U21 squad does not meet the required certificate as defined under a) and b) above but has been a Goalkeepers Coach at professional level or national team in the last five years preceding his application/appointment as goalkeepers coach. It is important to note that the AFC “recognition of competence” is valid for two years of the date on the letter issued.





ii. Job description signed by employee and License Applicant; iii. Copy of AFC or AFC-recognised Coaching qualification, or







P.26 FITNESS COACH OF U21 SQUAD B The License Applicant must have appointed a Fitness Coach assisting the Head Coach in training of fitness conditions of players of the U21 squad.

The Fitness Coach must:-

The License Applicant must have appointed a Goalkeeper’s Coach assisting the Head Coach in training of goalkeepers of the U21 squad.


















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The License Applicant must have appointed a Goalkeeper’s Coach assisting the Head Coach in training of goalkeepers of the U21 squad.


















a) hold at least a valid AFC ‘Level 1’ Fitness Coach Certificate or any valid foreign coaching diploma which is equivalent to this one and recognized by AFC as such; or


c) hold a valid “recognition of competence” issued by AFC. A “recognition of competence” is provided by AFC in cases where the Fitness Coach of the U21squad does not meet the required certificate as defined under a) and b) above but has been a fitness coach at professional level or national team in the last five years preceding his application/appointment as Fitness Coach. It is important to note that the AFC “recognition of competence” is valid for two years of the date on the letter issued.




i. Copy of employment contract; The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English

ii. Job description signed by employee and License Applicant; iii. Copy of AFC or AFC-recognised Coaching qualification, or In the event that they do not possess a valid AFC ‘Level 1’ Fitness Coach Certificate or any equivalent foreign coaching diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the fitness coach has already started the required education course; or a copy of the AFC “recognition of competence”.



a) the Fitness Coach has been appointed by the competent body of the License Applicant; b) this person is indeed executing the function of the Fitness Coach; c) this person fulfills one of the given alternatives in respect of the required minimum qualification; d) this person is duly registered with the national association or the league. The Licensor shall also assess that all required documents are submitted within the deadline and completed with all required information.


P.27 CHILD SAFEGUARDING OFFICER B

Aligned with the UAE Pro League collaboration with the Ministry of Interior and in line with Federal Laws, the License Applicant must have appointed a Child Safeguarding Officer

The Child Safeguarding Officer must be an Emirati National and responsible for:

a) Forming a written Child Safeguarding Policy in the club. b) Maintaining a record of all club staff in direct contact with Children, including part time, project,

volunteers and 3rd party companies. c) Ensuring all staff members with direct contact with children are aware and comply with the

Federal Rights of Children.



















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Federal Rights of Children. d) Being the main point of contact for all child related reports and concerns. e) Maintaining a record of all child related concerns raised to attention or reported to the club. f) Reporting any and all any concerns directly to the UAE Ministry of Interior Child Protection

Centre.

The Child Safeguarding Officer must possess the following qualications::

a) Certification of completion of the UAE Pro league Child Safeguarding workshop b) First Aid Qualification


i. CV of the Child Safeguarding Officer (Form 48); ii. Contract of the employment and/or Letter of appointment. The written contract must be

provided in bilingual (Arabic and English) or English or legally translated in English. iii. Job description signed by employee and License Applicant; iv. Certification of completion of the UAE Pro league Child Safeguarding workshop v. First Aid Qualification

vi. Form 10: Declaration Form Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether:

a) the Child Safeguarding Officer has been appointed by the competent body of the License Applicant;

b) this person is executing the function of the Child Safeguarding Officer; c) this person fulfills the required minimum qualification;



P.28 CLUB TECHNICAL DIRECTOR B

The License Applicant must have appointed a Club Technical Director.

The Club Technical Director must:



c) hold a valid “recognition of competence” issued by AFC. A “recognition of competence” is provided by AFC in cases where the Club Technical Director does not meet the required certificate as defined under a) and b) above but has been a Club Technical Director at professional level in the last five years preceding his application/appointment as Club Technical Diretcor. It is important to note that the AFC “recognition of competence” is valid for two years of the date on the letter issued.

The Club Technical Director must have strong management skills, be a skillful planner and lead the technical development of the club, being responsible for, as a minimum:

a) Establishing and/or implementing the ClubTechnical Philosophy b) Defining the operational structure of the Club Technical Department, including organisaitonal

chart, functions and job descriptions c) Establishing youth and senior player development structures and programmes

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d) Ensuring technical standards are maintained and enhanced, including defining the technical quality control system for the training programmes per age category

e) Monitoring and evaluating all technical and developmental programmes, including, but not limited to, goalkeeping, fitness, testing, mental training and individual training

f) Definisng talent detection programme, and scouting policy and programme g) Management of the License Applicant’s Youth Academies h) Recruitment and management of coaches and talent scouts i) Define the procedure and planning for evaluation of coaches and players j) Management of match analysis processes

The Club Technical Director must be duly registered with the national association or league. The appointment of the Club Technical Director must have been done by the appropriate body of the License Applicant.


a) Copy of employment contract. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English

b) Job description signed by Technical Director and License Applicant; c) Copy of AFC or AFC-recognized Coaching qualification, or

In the event that they do not possess a valid AFC ‘A’ Certificate or any equivalent foreign coaching diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the Club Technical Director has already started the required education course; or a valid copy of the AFC “recognition of competence”.

d) Registration card issued by the UAE FA.


a) the Club Technical Director has been appointed by the competent body of the License Applicant;

b) this person is indeed executing the function of the Club Technical Director; c) this person fulfills one of the given alternatives in respect of the required minimum




P.29 DUTY OF REPLACEMENT DURING THE LICENSING SEASON A If a function defined in criteria P.03 to P.28 becomes vacant during the licensing season due to a reason beyond the control of the License Applicant (resignation, illness, accident, etc.) then the License Applicant must ensure that such function is taken over (within a maximum of sixty (60) days) by:-

a) a person who holds the necessary qualification and fulfilling the criterion (in which case the replacement may be for an indefinite period of time);

b) a person who does not hold the necessary qualification and does not fulfill the criterion (in which case the replacement is only temporary and cannot last longer than ninety (90) days from the time the position became vacant). However, any technical position can only be replaced by a technical person.

One of the above, either (a) or (b) shall be applied immediately the position become vacant during the sporting season.

d) Being the main point of contact for all child related reports and concerns. e) Maintaining a record of all child related concerns raised to attention or reported to the club. f) Reporting any and all any concerns directly to the UAE Ministry of Interior Child Protection

Centre.




















d) Being the main point of contact for all child related reports and concerns. e) Maintaining a record of all child related concerns raised to attention or reported to the club. f) Reporting any and all any concerns directly to the UAE Ministry of Interior Child Protection

Centre.




















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d) Ensuring technical standards are maintained and enhanced, including defining the technical quality control system for the training programmes per age category

e) Monitoring and evaluating all technical and developmental programmes, including, but not limited to, goalkeeping, fitness, testing, mental training and individual training

f) Definisng talent detection programme, and scouting policy and programme g) Management of the License Applicant’s Youth Academies h) Recruitment and management of coaches and talent scouts i) Define the procedure and planning for evaluation of coaches and players j) Management of match analysis processes

The Club Technical Director must be duly registered with the national association or league. The appointment of the Club Technical Director must have been done by the appropriate body of the License Applicant.


a) Copy of employment contract. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English

b) Job description signed by Technical Director and License Applicant; c) Copy of AFC or AFC-recognized Coaching qualification, or

In the event that they do not possess a valid AFC ‘A’ Certificate or any equivalent foreign coaching diploma which is equivalent to this one and recognized by AFC, an official letter from the UAE FA confirming that the Club Technical Director has already started the required education course; or a valid copy of the AFC “recognition of competence”.

d) Registration card issued by the UAE FA.


a) the Club Technical Director has been appointed by the competent body of the License Applicant;

b) this person is indeed executing the function of the Club Technical Director; c) this person fulfills one of the given alternatives in respect of the required minimum




P.29 DUTY OF REPLACEMENT DURING THE LICENSING SEASON A If a function defined in criteria P.03 to P.28 becomes vacant during the licensing season due to a reason beyond the control of the License Applicant (resignation, illness, accident, etc.) then the License Applicant must ensure that such function is taken over (within a maximum of sixty (60) days) by:-


b) a person who does not hold the necessary qualification and does not fulfill the criterion (in which case the replacement is only temporary and cannot last longer than ninety (90) days from the time the position became vacant). However, any technical position can only be replaced by a technical person.

One of the above, either (a) or (b) shall be applied immediately the position become vacant during the sporting season.

In the case a function becomes vacant due to illness or accident, the Licensor may grant an extension to the sixty (60) day period only if reasonably satisfied that the person concerned is still medically unfit to resume his/her duties.

If a function in criteria P.03 to P.28 becomes vacant due to a decision of the License Applicant (e.g. release of Head Coach or termination), or in the case of a lapsed employee contract then the License Applicant must ensure that such function is taken over (within a maximum of thirty (30) days) by:-


b) a person who does not hold the necessary qualification and does not fulfill the criterion (in which case the replacement is only temporary and cannot last longer than thirty (30) days from the time the position became vacant). However, any technical position can only be replaced by a technical person.

One of the above either (a) or (b) shall be applied immediately the position become vacant during the sporting season.

The replacement must be notified to the Licensor within seven (7) working days. The compliance with this criterion shall be assessed by the Licensor in respect of the next licensing cycle.


i. Form 35: Duty of replacement. ii. In cases where the vacancy is due to a reason of the License Applicant, the License Applicant

should submit documents to such effect (i.e. termination letter) iii. In cases where the vacancy is due to a reason beyond the control of the License Applicant, the

License Applicant should submit documents to such effect (i.e. resignation letter of the employee, sick leave or unfit certificate, etc.);

iv. Contract of new employee with relevant qualification, CV and job description. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English.

v. If a replacement for a position does not holding the necessary qualification then a letter of temporary replacement and CV of the employee must be provided.

vi. A letter of replacement notification must be sent to the UAE Pro League by email or Fax. Cover letters may be in Arabic.

Assessment process: The Licensor verifies whether the License Applicant:

a) has communicated any replacement within the given period of time; b) the person taking charge of the function fulfills the criterion.


If the criterion is not fulfilled, the Licensor shall sanction the License Applicant according to its catalogue of sanctions (cf. Article 2.3). This may be done during the season or in respect of the following licensing cycle.

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In the case a function becomes vacant due to illness or accident, the Licensor may grant an extension to the sixty (60) day period only if reasonably satisfied that the person concerned is still medically unfit to resume his/her duties.

If a function in criteria P.03 to P.28 becomes vacant due to a decision of the License Applicant (e.g. release of Head Coach or termination), or in the case of a lapsed employee contract then the License Applicant must ensure that such function is taken over (within a maximum of thirty (30) days) by:-


b) a person who does not hold the necessary qualification and does not fulfill the criterion (in which case the replacement is only temporary and cannot last longer than thirty (30) days from the time the position became vacant). However, any technical position can only be replaced by a technical person.

One of the above either (a) or (b) shall be applied immediately the position become vacant during the sporting season.

The replacement must be notified to the Licensor within seven (7) working days. The compliance with this criterion shall be assessed by the Licensor in respect of the next licensing cycle.


i. Form 35: Duty of replacement. ii. In cases where the vacancy is due to a reason of the License Applicant, the License Applicant

should submit documents to such effect (i.e. termination letter) iii. In cases where the vacancy is due to a reason beyond the control of the License Applicant, the

License Applicant should submit documents to such effect (i.e. resignation letter of the employee, sick leave or unfit certificate, etc.);

iv. Contract of new employee with relevant qualification, CV and job description. The written contract must be provided in bilingual (Arabic and English) or English or legally translated in English.

v. If a replacement for a position does not holding the necessary qualification then a letter of temporary replacement and CV of the employee must be provided.

vi. A letter of replacement notification must be sent to the UAE Pro League by email or Fax. Cover letters may be in Arabic.

Assessment process: The Licensor verifies whether the License Applicant:

a) has communicated any replacement within the given period of time; b) the person taking charge of the function fulfills the criterion.



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9. LEGAL CRITERIA 9.1 INTRODUCTION

This chapter defines the minimum legal criteria for License Applicants.

9.2 CRITERIA


L.01 DECLARATION IN RESPECT OF THE PARTICIPATION IN AFC AND UAE PRO LEAGUE CLUB COMPETITIONS

A

The License Applicant must submit a legally valid declaration confirming the following:- a) it recognises as legally binding the statutes, rules and regulations and decisions of FIFA, AFC, the

UAE FA and, the UAE Pro League; as well as the jurisdiction of the Court of Arbitration for Sport (CAS) in Lausanne as provided in the relevant articles of the AFC Statutes;

b) it recognizes the exclusive jurisdiction of CAS (the Court of Arbitration for Sport in Lausanne) for any dispute of international dimension and in particular involving FIFA, AFC, the UAE FA and, the UAE Pro League;

c) it recognizes the prohibition on recourse to ordinary courts under the FIFA, AFC, the UAE FA and, the UAE Pro League Statutes;

d) at national level, it will play in competitions that are recognised and endorsed by the UAE FA (e.g. national championship, national cup);

e) at continental level, it will participate in competitions recognised and endorsed by AFC and/or FIFA. To avoid any doubt, this provision does not relate to friendly matches;

f) it undertakes to ensure that all its players and officials have read and understood the regulations of the UAE FA and UAE Pro League, and agrees to abide by and observe these regulations;

g) it’s reporting perimeter is defined in accordance with Article 4.2.2 of the UAE Pro League Club Licensing Regulations and it will be accountable for any consequences of an entity included in the reporting perimeter not abiding by and observing the declaration ;

h) all submitted documents for UAE Club Licensing are complete and correct and will be submitted by legally authorised person of the License Applicant through the AFC Club Licensing Administration System;

i) it authorises the competent Licensor and AFC to examine documents and seek information and, in the event of any appeal procedure, to seek information from any relevant public authority or private body according to national law;

j) it acknowledges that AFC and / or the UAE Pro League reserves the right to execute spot-checks at national levelin accordance with Article 21.3 of the AFC Club Licensing Regulations;

k) it will inform the Licensor about any significant change, event or condition of major economic importance and subsequent event occurred after the submission of the licensing documentation within the fixed deadlines;

This declaration must be executed by an authorised signatory no more than one (1) month prior to the corresponding deadline for its submission to the Licensor.

L.01 DECLARATION IN RESPECT OF THE PARTICIPATION IN AFC AND UAE PRO LEAGUE CLUB COMPETITIONS (continued)

A

79

9. LEGAL CRITERIA 9.1 INTRODUCTION

This chapter defines the minimum legal criteria for License Applicants.

9.2 CRITERIA


L.01 DECLARATION IN RESPECT OF THE PARTICIPATION IN AFC AND UAE PRO LEAGUE CLUB COMPETITIONS

A

The License Applicant must submit a legally valid declaration confirming the following:- a) it recognises as legally binding the statutes, rules and regulations and decisions of FIFA, AFC, the

UAE FA and, the UAE Pro League; as well as the jurisdiction of the Court of Arbitration for Sport (CAS) in Lausanne as provided in the relevant articles of the AFC Statutes;

b) it recognizes the exclusive jurisdiction of CAS (the Court of Arbitration for Sport in Lausanne) for any dispute of international dimension and in particular involving FIFA, AFC, the UAE FA and, the UAE Pro League;

c) it recognizes the prohibition on recourse to ordinary courts under the FIFA, AFC, the UAE FA and, the UAE Pro League Statutes;

d) at national level, it will play in competitions that are recognised and endorsed by the UAE FA (e.g. national championship, national cup);

e) at continental level, it will participate in competitions recognised and endorsed by AFC and/or FIFA. To avoid any doubt, this provision does not relate to friendly matches;

f) it undertakes to ensure that all its players and officials have read and understood the regulations of the UAE FA and UAE Pro League, and agrees to abide by and observe these regulations;

g) it’s reporting perimeter is defined in accordance with Article 4.2.2 of the UAE Pro League Club Licensing Regulations and it will be accountable for any consequences of an entity included in the reporting perimeter not abiding by and observing the declaration ;

h) all submitted documents for UAE Club Licensing are complete and correct and will be submitted by legally authorised person of the License Applicant through the AFC Club Licensing Administration System;

i) it authorises the competent Licensor and AFC to examine documents and seek information and, in the event of any appeal procedure, to seek information from any relevant public authority or private body according to national law;

j) it acknowledges that AFC and / or the UAE Pro League reserves the right to execute spot-checks at national levelin accordance with Article 21.3 of the AFC Club Licensing Regulations;

k) it will inform the Licensor about any significant change, event or condition of major economic importance and subsequent event occurred after the submission of the licensing documentation within the fixed deadlines;

This declaration must be executed by an authorised signatory no more than one (1) month prior to the corresponding deadline for its submission to the Licensor.

L.01 DECLARATION IN RESPECT OF THE PARTICIPATION IN AFC AND UAE PRO LEAGUE CLUB COMPETITIONS (continued)

A


i. Declaration Form (Form 30)


a) the declaration is signed by an authorised person of the License Applicant; b) the declaration is signed not more than one (1) month prior to its submission deadline.


L.02 OTHER DOCUMENTS AND CONFIRMATIONS FROM THE LICENSE APPLICANT

A


The License Applicant must submit the following documents:-

a) Copy of the License Applicant’s current company articles (e.g. company act). b) An extract from a public register (e.g. trade registration) containing the following minimum

information on the license applicant such as registered name, popular name, address of headquarters, legal form, list of authorised signatories and type of signature (e.g. individual, collective)

c) Form 31: List of authorized signatories for the License Applicant (and sample of their signature), including all those whose signature appears on any document submitted as part of the Club Licensing Process, and a minimum the CEO, Finance Officer and at least one board member.

These documents must be executed by an authorised signatory no more than one (1) month prior to the corresponding deadline for their submission to the Licensor.


a) the Licensor has a copy of the statutes or the company articles of the License Applicant; b) these documents have been declared as being valid by the License Applicant; c) the declaration is signed by an authorised person of the License Applicant; d) the declaration is signed not more than one (1) month prior to its submission deadline.


PRO LEAGUE L.03 OWNERSHIP AND CONTROL OF CLUBS A The License Applicant must submit a legally valid declaration outlining the ownership structure, the overall legal group structure (presented in a chart) and control mechanism of the License Applicant and its club.

No natural or legal person involved in the management, administration and/or sporting performance of the License Applicant, either directly or indirectly:-

a) holds or deals in the securities or shares, that allows such person to exercise significant influence, in the activities of any other club participating in the same competition;

b) holds a majority of the shareholders’ voting rights of any other club participating in the same competition;

c) has the right to appoint or remove a majority of the members of the administrative, management or supervisory body of any other club participating in the same competition;

d) is a shareholder and alone controls a majority of the shareholders’ voting rights of any other club participating in the same competition pursuant to an agreement entered into with other shareholders of the club in question;

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e) is a member of any other club participating in the same competition; f) is involved in any capacity whatsoever in the management, administration and/or sporting

performance of any other club participating in the same competition; g) has any power whatsoever over the management, administration and/or sporting performance of

any other club participating in the same club competition.

This declaration must be executed by an authorized signatory no more than three months prior to the corresponding deadline for its submission to the Licensor (cf. F.01 and F.02).


i. FORM 33: Ownership Declaration; ii. Overall legal group structure and control mechanism of the License Applicant (presented in a chart,

please see Appendix 3 for examples); iii. List of shareholders, including percentage of each shareholder (if not explicitly outlined in the

Commercial License).

Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses the list of shareholders of the License Applicant and ensures that the declaration as well as ownership structure has been submitted.


i. Declaration Form (Form 30)


a) the declaration is signed by an authorised person of the License Applicant; b) the declaration is signed not more than one (1) month prior to its submission deadline.


L.02 OTHER DOCUMENTS AND CONFIRMATIONS FROM THE LICENSE APPLICANT

A


The License Applicant must submit the following documents:-

a) Copy of the License Applicant’s current company articles (e.g. company act). b) An extract from a public register (e.g. trade registration) containing the following minimum

information on the license applicant such as registered name, popular name, address of headquarters, legal form, list of authorised signatories and type of signature (e.g. individual, collective)

c) Form 31: List of authorized signatories for the License Applicant (and sample of their signature), including all those whose signature appears on any document submitted as part of the Club Licensing Process, and a minimum the CEO, Finance Officer and at least one board member.

These documents must be executed by an authorised signatory no more than one (1) month prior to the corresponding deadline for their submission to the Licensor.


a) the Licensor has a copy of the statutes or the company articles of the License Applicant; b) these documents have been declared as being valid by the License Applicant; c) the declaration is signed by an authorised person of the License Applicant; d) the declaration is signed not more than one (1) month prior to its submission deadline.


PRO LEAGUE L.03 OWNERSHIP AND CONTROL OF CLUBS A The License Applicant must submit a legally valid declaration outlining the ownership structure, the overall legal group structure (presented in a chart) and control mechanism of the License Applicant and its club.

No natural or legal person involved in the management, administration and/or sporting performance of the License Applicant, either directly or indirectly:-

a) holds or deals in the securities or shares, that allows such person to exercise significant influence, in the activities of any other club participating in the same competition;

b) holds a majority of the shareholders’ voting rights of any other club participating in the same competition;

c) has the right to appoint or remove a majority of the members of the administrative, management or supervisory body of any other club participating in the same competition;

d) is a shareholder and alone controls a majority of the shareholders’ voting rights of any other club participating in the same competition pursuant to an agreement entered into with other shareholders of the club in question;

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L.04 BOARD MEMBERS A

The License Applicant must continually update the Licensor with regards to changes to their Board. This criteria works in parallel with Criteria P.02, L.10 and F.05. Changes to any board members (either resignation, removal or replacement) must be notified to the Licensor within seven (7) working days.

Documents to be submitted: i. FORM 34: Board Members; ii. Latest Passport size photograph (in electronic .JPEG format) for each board member.

iii. Emirates ID for each Board Member

Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor: a) assesses if FORM 34 and accompanying photographs were received by the assigned deadline; and b) assesses if any changes to Board Members were duly notified to the Licensor within seven (7) working

days.


L.05 HUMAN RESOURCE MANUAL B The License Applicant must submit a legally valid human resource manual which shall comply with national law and FIFA, AFC, the UAE FA and the UAE Pro League statutes, rules and regulations. The HR manual shall contain at least the following sections / chapters:

a) Introduction (Vision/Mission, Objectives, Core values) b) Employment Policy and Hiring process c) Work schedule & Overtime d) Organisation hierarchy e) Remuneration / Salary f) Allowances and benefits g) Travel policy h) Leave and holidays i) Dress Code j) Training and Development k) Job evaluation l) Safety and Health m) Disciplinary Action (for general employees and players/officials) n) Dispute resolution o) Termination of employment

The HR manual must have been approved by the License Applicant’s board.


i. License Applicant’s approved human resource manual in English and/or bilingual (English/Arabic) ii. Cover letter confirming approval of the HR manual by the Board and signed by the Chairman and

50% + 1 members of the Board

L.05 HUMAN RESOURCE MANUAL (continued) B

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Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses whether: a) the Disciplinary Regulations comply with national law and FIFA, AFC, the UAE FA and the UAE Pro

League statutes, rules and regulations; b) the HR manual contains all the minimum sections as indicated above; c) the HR manual has been approved by the Chairman and Board of the License Applicant.


L.06 CODE OF CONDUCT FOR PLAYERS AND OFFICIALS B The License Applicant must establish a legally binding Code of Conduct for players and officials which is in compliance with national law and FIFA, AFC and National Association Statutes, Rules and Regulations.


i. Code of Conduct of the Club (bilingual – Arabic & English or in English only) ii. Code of Conduct Declaration form signed by players and official of the First team (FORM 32).

Assessment process: The Licensor will verify the Code of Conduct submitted by the License Applicant and signed by its players and officials and assess whether it is in compliance with the relevant Statutes, Rules and Regulations.

Declaration Form signed by the registered players and officials and submitted by the deadline.


L.07 WRITTEN CONTRACT WITH PROFESSIONAL OR AMATEUR PLAYERS

A

The License Applicant must submit a written contract for each and all PROFESSIONAL players and MOU for AMATEUR players registered for the UAE Pro League Competitions. These players must have been registered with the UAEFA, in accordance with the relevant provisions of the FIFA Regulations for the Status and Transfer of Players and shall incorporate all key provisions required by national law and FIFA, AFC and National Association’s instructions.

At least 18 of the players registered in the Arabian Gulf League must be professional players.

Whenever there is an addition or deletion of players, the Licensee and/or License Applicant must submit updated documents below as required under criteria L.10 (Duty to notify significant changes).


i. Forms 9a and 9b: Name list of players registered with the UAE FA and UAE Pro League as first team players participating in the UAE Pro League Competitions with professional contract and amateur contract/MOU.

ii. Copy of written contract for each player with a professional contract. The written contract must be provided in bilingual (Arabic and English) or English only or legally translated in English.

Assessment process: The licensing administration verifies if a copy of contracts have been submitted for all professional and amateur players and if the contracts contain the minimum provisions.


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L.08 LEGAL GROUP STRUCTURE AND ULTIMATE CONTROLLING PARTY

A

1. The Licence Applicant must provide the Licensor with information on the legal Group structure at the Statutory Closing Date prior to the deadline for the submission of the application to the Licensor. It must be presented in a chart and duly approved by Management. The Licensor must be informed of any changes there may have been to the legal Group structure during the period between the Statutory Closing Date and the submission of the chart to the Licensor.

2. This document(s) must clearly identify and include information on:

a) the Licence Applicant and, if different, the Registered Member of the AFC Member Association;

b) any Subsidiary of the Licence Applicant and, if different, the Registered Member of the AFC Member Association;

c) any Associate entity of the Licence Applicant and, if different, the Registered Member of the AFC Member Association;

d) any direct or indirect Controlling entity of the Licence Applicant, up to and including the ultimate Controlling party;

e) any party that has 10% or greater direct or indirect ownership of the Licence Applicant, or 10% or greater voting rights;

f) any party with a Significant Influence over the Licence Applicant;

g) any other football club, in respect of which any of the parties identified in (a) to (f) or any of their key management personnel have any ownership interest, voting rights, and/or any involvement or influence whatsoever in relation to the governance of its financial and operating policies; and

h) The reporting perimeter as defined in Article 4.2.2 of the UAE Pro League Club Licensing Regulations must also be clearly identified in the document.

3. If deemed relevant the Licensor may request the Licence Applicant/Licensee to provide additional information other than that listed above (e.g. information about any subsidiaries and/or Associates of the ultimate Controlling entity and/or direct Controlling entity).

4. The following information must be provided in relation to all entities included in the legal Group structure (see Appendix 1 for example):

a) Name of legal entity; b) Type of legal entity; c) Main activity of legal entity; and d) Percentage of ownership interest (and, if different, percentage of voting power

held). 5. For any Subsidiary of the Licence Applicant/Licensee and, if different, the Registered Member

of the UAE Pro League and UAEFA, the following information must also be provided (see Appendix 1 for example):

a) Share capital;

b) Total assets;

c) Total revenues; and

d) Total equity.


i. Detailed Legal Group Structure (as per Appendix 1) signed by the Club CEO;

2.

3.

4.

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ii. FORM 52: Legal Group Structure and Ultimate Controlling Party Declaration

Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses share capital, total assests, total revenue, and total equity of the other legal entities in the group structure of the Licence Applicant and ensures that there is no cross-ownership issues and confirms the reporting perimeter of the Licence Applicant.


L.09 FOOTBALL CLUB STRATEGIC PLAN C A Strategic Plan defines what direction the football club wants to go as a business and how it will get there. It is a document that provides focus for all staff and other key stakeholders of the football club.

The License Applicant must submit the Strategic Plan of the Football Club, approved and signed off by the Chairman and Board.

The Strategic Plan must be accompanied by the Football Club’s Action Plan for the 2021-22 season, approved and signed off by the Chairman and Board.

The Strategic Plan must include, as a minimum:

- Vision Statement - Mission Statement - Core values - Situation analysis: including SWOT Analysis and PESTEL created via engagement of key football

club stakeholders - Long-term goals: these must be Specific, Measurable, Achievable, Realistic and Timebound (i.e.

SMART) - Annual objectives: illustrating how the club will achieve it’s long-term goals and is the plan for HR

within the club to drive successful implementation of the Strategic Plan - Illustrate alignment with other key strategic documents, including those required under S.02 Youth

Development Programmes, P.19 Marketing Manager (Marketing Plan) and M.01 Fan Development Strategy

The Strategic Plan must be a minimum of four years and updated annually in order to:

- Measure the implementation of the previous season’s Action Plan - Illustrate how the previous season’s implementation has contributed towards the overall goals of

the Football Club Strategic Plan

ii. FORM 52: Legal Group Structure and Ultimate Controlling Party Declaration

Assessment process: In order to verify if the License Applicant is in compliance with the criterion, the Licensor assesses share capital, total assests, total revenue, and total equity of the other legal entities in the group structure of the Licence Applicant and ensures that there is no cross-ownership issues and confirms the reporting perimeter of the Licence Applicant.


L.09 FOOTBALL CLUB STRATEGIC PLAN C A Strategic Plan defines what direction the football club wants to go as a business and how it will get there. It is a document that provides focus for all staff and other key stakeholders of the football club.

The License Applicant must submit the Strategic Plan of the Football Club, approved and signed off by the Chairman and Board.

The Strategic Plan must be accompanied by the Football Club’s Action Plan for the 2021-22 season, approved and signed off by the Chairman and Board.

The Strategic Plan must include, as a minimum:

- Vision Statement - Mission Statement - Core values - Situation analysis: including SWOT Analysis and PESTEL created via engagement of key football

club stakeholders - Long-term goals: these must be Specific, Measurable, Achievable, Realistic and Timebound (i.e.

SMART) - Annual objectives: illustrating how the club will achieve it’s long-term goals and is the plan for HR

within the club to drive successful implementation of the Strategic Plan - Illustrate alignment with other key strategic documents, including those required under S.02 Youth

Development Programmes, P.19 Marketing Manager (Marketing Plan) and M.01 Fan Development Strategy

The Strategic Plan must be a minimum of four years and updated annually in order to:

- Measure the implementation of the previous season’s Action Plan - Illustrate how the previous season’s implementation has contributed towards the overall goals of

the Football Club Strategic Plan

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- Highlight any revsions to the overall Football Club Strategic Plan based on learnings or new direction of the Football Club


i. Football Club Strategy (bilingual – Arabic and English or English only); ii. Cover letter confirming approval of the Football Club Strategy by the Board and signed by the

Chairman and 50% + 1 members of the Board; iii. Football Club Action Plan for the 2021-22 season (bilingual – Arabic and English or English only); iv. Cover letter confirming approval of the Football Club Action Plan for the 2021-22 season by the

Board and signed by the Chairman and 50% + 1 members of the Board

Assessment process: In order to fulfill this criteria, the Licensor will assess whether: a) The Fan Development Strategy is submitted within the indicated deadline and signed by Chairman

and 50% +1 members of the Board. In addition, the strategy must contain the defined minimum contents above;

b) The Football Club Action Plan for the 2021-22 season is submitted within the indicated deadline and signed by Chairman and 50% +1 members of the Board.


L.10 DUTY TO NOTIFY SIGNIFICANT CHANGES A Any event or changes, relating to any of the criteria in the UAE Club Licensing Regulations, occurring after the submission of the licensing documentation to the Licensor must be notified to the Licensor within seven (7) working days.

The License Applicant must also submit to the Licensor all the updated documents required to fulfil the criteria.

For any change or replacement occurring in P.03 to P.28, the required documents are to be submitted in Personnel and Administrative criteria P.29. In addition, Form 36 must be submitted in criteria L.10

The compliance with this criterion shall be assessed by the Licensor in respect of the next licensing cycle.


i. Form 36: Significant changes ii. Official documents to support/explain the changes iii. In case of change of personnel, all documents and information of the new candidate must be

submitted iv. Clearance letter or Settlement agreement regarding the financial liabilities related to contract

termination of employees and professional players


a) the Licensor has received a copy of Form 35 and other related documents (including supporting evidence of resignation if applicable) for the event, which is related to criteria P.01 to P.28 and which represents a change of the previously submitted information; or

Future Regulations:

From the UAE Pro League Club Licensing Regulations 2022-23, criteria L.08 Football Club Strategic Plan will become a “B” criteria.

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b) the Licensor has received a copy of Form 36 and other related documents for the event, and which represents a significant change of the previously submitted information; and

c) the information has been provided within the given deadline.



10. FINANCIAL CRITERIA 10.1 INTRODUCTION

The financial criteria relate to:

• Historic financial information about a License Applicant’s (and the associated Sports Club’s) financial performance and position;

• Future financial information about a License Applicant’s future prospects; and

• Subsequent information after the licensing decision has been made.

For detailed explanation of financial criteria, please refer to the UAE Pro League Club Licensing Manual.

To facilitate the implementation of the financial criteria, historic financial information may continue to be prepared on the basis of national accounting practice requirements.

The financial criteria - to be met for participation in UAE Pro League Competitions 2021/2022 and the 2022 AFC Club Competitions - are set out in this chapter. This means that financial information in respect of the interim financial statements of the 6 months period ending 31 December 2020 and in respect of the financial year ending at 30 June 2021, will form part of the information to be assessed by Licensors for Applicants to obtain a License for 2021/2022 UAE Pro League season and the 2022 AFC season.

10.2 OBJECTIVES

The financial criteria aim principally to:-

• Improve the economic and financial capability of the License Applicants;

• Increase License Applicants’ transparency and credibility;

• Place the necessary importance on the protection of creditors;

• Safeguard the continuity of international competitions for one season; and

• Monitor financial fair play in AFC club competitions.

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10.3 BENEFITS

Implementation of the financial criteria will help deliver both short and long term improvements for License Applicants, the Licensors and for the football family in general. For the football family in general, the financial criteria should help to:-

• Safeguard the continuity and integrity of competitions;

• Increase the transparency and credibility of License Applicants’ financial operations and, thereby, of Asian football generally;

• Improve confidence in the probity of the football industry;

• Create a more attractive market for the game’s commercial partners and investors; and

• Provide the basis for fair competition, because competition is not just about the teams on-the-pitch.

For the Licensors, the financial criteria should help to:-

• Improve their understanding of the financial position and prospects of their License Applicants;

• Encourage License Applicants to settle liabilities to creditors on a timely basis;

• Enhance their ability to be proactive in assisting License Applicants with financial issues; and

• Provide a starting point for License Applicant benchmarking, at a national level, for those Licensors and License Applicants who want to develop this aspect.

For the License Applicants, the financial criteria should help to:-

• Improve standards and quality of financial management and planning activities;

• Enable better management decision-making;

• Enhance License Applicants’ financial and business credibility with stakeholders;

• Improve financial stability; and

• Enhance revenue generating ability and cost management.

10.4 REPORTING PERIOD AND FORMAT

For further information on mandatory reporting period and minimum requirement on the format of reporting and accounting as well as detailed explanation of each of the criteria below, please refer to Chapter 1 of the UAE Pro League Club Licensing Manual and the AFC Club Licensing Financial Handbook (“Handbook”).

All documents submitted under the financial criteria must either be in bilingual format (Arabic and English) or in English. In case the original document is only in Arabic, a legally translated English copy must be provided to the Licensor.

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10.5 CRITERIA

10.5.1 HISTORIC FINANCIAL INFORMATION


F.01 ANNUAL FINANCIAL STATEMENTS - AUDITED A Regardless of the legal structure of the License Applicant, annual financial statements based on the local legislation for incorporated companies shall be prepared and audited by independent auditors.

The annual financial statements shall meet the minimum disclosure requirements and accounting principles defined by these Regulations and Manual.

Alternative 1:

If the audited annual financial statements meet the minimum disclosure requirements and accounting principles defined by this Regulations and Manual, then no further supplementary information has to be provided.

Alternative 2:

If the audited annual financial statements do not meet the minimum disclosure requirements and accounting principles defined by this Regulations and Manual, then supplementary information must be prepared by the License Applicant and assessed by the auditor.

Reporting period starts from 1st July 2020 to 30th June 2021.


F.02 FINANCIAL STATEMENTS FOR THE INTERIM PERIOD – REVIEWED AND AUDITED

A

The License Applicant must prepare and submit additional financial statements (either audited or reviewed) covering an interim period, starting from the day immediately after the statutory closing date and ends on 31 December the year preceding the season to be licensed (i.e.1 July to 31 December) The interim financial statements meet the minimum disclosure requirements and accounting principles defined by these Regulations and Manual.

Reporting period starts from 1st July 2020 to 31st December 2020.


F.03 NO PAYABLES OVERDUE TOWARDS FOOTBALL CLUBS ARISING FROM TRANSFER ACTIVITIES

A

The License Applicant must prove that it has no payables overdue (e.g. final and binding decisions of the FIFA Players’ Status Committee, the FIFA Dispute Resolution Chamber and the Court of Arbitration for Sport) towards football clubs arising from transfer activities as at:

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• 31st December of the year preceding the season to be licensed, unless by the following 31st March they have been fully settled, deferred by mutual agreement with the creditor or are subject to a not obviously unfounded dispute submitted to a competent authority. (applicable for UAE Pro League competitions “c.f article 4.6.1 of UAE Pro League Club Licensing Regulations”) And

• 30th June of the year preceding the season to be licensed, unless by the following 31st August they have been fully settled, deferred by mutual agreement with the creditor or are subject to a not obviously unfounded dispute submitted to a competent authority.


F.04 NO PAYABLES OVERDUE TOWARDS EMPLOYEES AND SOCIAL / TAX AUTHORITIES

A

The License Applicant must prove that, in respect of contractual and legal obligations with its current and former “employees”, it has no payables overdue towards employees and social/tax authorities as at:

• 31st December of the year preceding the season to be licensed, unless by the following 31st March they have been fully settled, deferred by mutual agreement with the creditor or are subject to a not obviously unfounded dispute submitted to a competent authority. (applicable for UAE Pro League competition “c.f article 4.6.1 of UAE Pro League Club Licensing Regulations”) And


The term “employees” shall include but not limited to:

a. all professional players according to the applicable FIFA Regulations on the Status and Transfer of Players; and

b. the administrative, technical, medical, and security staff specified in the UAE Pro League Club Licensing Regulations.


F.05 WRITTEN REPRESENTATIONS PRIOR TO THE LICENSING DECISION A Within seven working days prior to the date on which the licensing decision is to be made by the First Instance Body, the License Applicant must make written representations to the Licensor.

The written representations shall confirm:

a) That all documents submitted to the Licensor are complete and correct b) Whether or not any significant change in relation to all the licensing criteria has

occurred c) Whether or not any events or conditions of major economic importance have

occurred that may have an adverse impact on the License Applicant’s financial position since the balance sheet date of preceding Audited Annual Financial Statements or Reviewed Interim Financial Statements (if applicable). If any events or conditions of major economic importance have occurred, the management representatives letter must include a description of the nature of the event or

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condition and an estimate of its financial effect, or a statement that such an estimate cannot be made; and

d) Whether or not the License Applicant (or the registered member of the UAE FA which has a contractual relationship with the License Applicant within the meaning of Article 12) of the AFC Club Licensing Regulationsor any parent company of the License Applicant included in the reporting perimeter is seeking or has received protection from its creditors pursuant to laws or regulations within the 12 months preceding the Licensing Season.

Approval by Management must be evidenced by way of a signature on behald of the executive body of the License Applicant.

10.5.2 FUTURE FINANCIAL INFORMATION


F.06 FUTURE FINANCIAL INFORMATION A Future financial information shall be prepared and submitted by the License Applicant, consisting of: a) A budgeted profit and loss account; b) A budgeted cash flow; and c) Explanatory notes including assumptions and risks and comparison of budget to actual figures.

The future financial information shall be based on assumptions that are not unreasonable and meet the minimum disclosure requirements defined by these Regulations and Manual.


Note: If the License Applicant exhibits a breach of any of the indicators, then the Licensor must undertake more detailed assessment procedures upon the submitted future financial information and, in certain circumstances, this may provide the basis for a License refusal. If the License Applicant does not exhibit a breach of any indicators, then the Licensor does not have to undertake more detailed assessment procedures and, in certain circumstances, the License Applicant may be subject to a sanction, but not a License refusal.

It is irrelevant that the License Applicant is able to subsequently show with submission of additional documents that it can continue as a going concern until the end of the season to be licensed.

10.5.3 SUBSEQUENT INFORMATION

Criteria F.07 and F.08 apply to Licensees in the time after the licensing decision. Criterion F.07 (Duty to notify subsequent events) applies to all Licensees. Criterion F.08 (Duty to update future financial information) only applies

condition and an estimate of its financial effect, or a statement that such an estimate cannot be made; and












or

behalf

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to those Licensees who exhibited a breach of one or more of the indicators. Both criteria will help to safeguard the continuity of the competitions and will provide the Licensor with more transparency and possibility to better assist the License Applicants during the whole season.


F.07 DUTY TO NOTIFY SUBSEQUENT EVENTS A Following the licensing decision by the decision-making body, the licensee must promptly notify the Licensor in writing about any subsequent events that may cast significant doubt upon the licensee’s ability to continue as a going concern until at least the end of the season for which the License has been granted.

Compliance with this criterion shall be assessed by the Licensor in respect of the following licensing cycle.


F.08 DUTY TO UPDATE FUTURE FINANCIAL INFORMATION A If the licensee is in breach of one or more of the indicators (as per article 1.7.4.2 of the UAE Pro League Club Licensing Manual), then the licensee must prepare and submit an updated version of the future financial information (prepared according to F.06). In addition, the prepared information shall include a comparison of budget to actual figures including explanations of variances. The updated version of the future financial information must be prepared, as a minimum, on a six-month basis.

The updated future financial information shall meet the minimum disclosure requirements defined by these Regulations and Manual. Compliance with this criterion shall be assessed by the Licensor in respect of the following licensing cycle.


F.09 APPOINTMENT OF AN AUDITOR A The License applicant must submit to the Licensing Administration a copy of their auditor appointment letter or contract.

In the event that multiple auditors are required to audit separate entities of the License Applicant or its parent entity, then copies of all auditor appointment letters should be submitted. The auditor must have his name entered in the list of auditors in compliance with the provisions of UAE Federal Law No. (12) for the year 2014 Concerning Auditing Profession which repealing the old UAE Federal Law No. (22) for the year 1995 (as amended).

Auditor(s) appointment letter should cover the following periods:

• Interim period from 1st July 2020 to 31st December 2020 and • Financial year starting on 1st July 2020 and ending 30th June 2021.

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11MARKETING AND PROMOTION CRITERIA 11.1 INTRODUCTION

Football is no longer just a sporting activity. With the amount of interest and fans, football has become a business. The economic situation of football has changed and to remain competitive on the field, it is vital that License Applicants are able to compete off the field.

Football clubs should look for new and different sources of revenue in addition to the existing ones (TV, gate receipts, sponsors, etc.) in order to be more independent of the income from the sporting success of the License Applicant and to have greater possibilities of functioning as a financially successful and sustainable entity.

11.2 OBJECTIVES

The objectives of the Marketing and Promotion criteria are, among others, that:-

• License Applicants have a set of objectives, targets and strategies so that business performances can be monitored; and

• commercial activities are given a priority with a focus on revenue diversification and increasing fan attendance as well as experience.

11.3 CRITERIA


M.01 FAN DEVELOPMENT STRATEGY A The License Applicant must produce a strategy and plan to develop their fan base and increase fan attendance at their home matches in the Arabian Gulf League. The plan must include at least the following:-

a) Vision, mission and target of the License Applicant in relation to Fan Development and its relationship with its fans;

b) General research analysis (i.e. SWOT analysis, PESTEL analysis, etc.);

c) Specific fan research analysis (i.e. analysis of fan attendance over last 5 seasons, study why fans attend / do not attend matches of License Applicant, etc.);

d) Strategy and plans to develop / increase fan base, including short term and long term plans on marketing and promotion. This excludes plans that are done in partnership with License Applicant’s commercial partners. This section must include details of community outreach programme;

e) Strategy and plans to increase fan attendance, including short and long term plans detailing any promotional activities. This excludes plans that are done in partnership with License Applicant’s commercial partners. The activities conducted must be more than just conducting raffle draws and/or free prizes at matches;

Strategy and plans to increase fan base or fan attendance in cooperation with License Applicant’s commercial partners (include short and long term plans).

Each of sections d) to e) must include the following:

f) ”WHAT” the License Applicant wishes to achieve;

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g) “HOW” the License Applicant intends to achieve the items indicated in (i) above;

h) ”WHO” is responsible for each of the activities identified in (ii) above;

i) “HOW MUCH” financial resources are allocated to the activities identified in (ii) above;

j) “WHEN” will these activities be conducted, including a timeline to complete and/or achieve the activities identified in (ii) above;

k) Specific Key Performance Indicators (KPIs) for the term of the plan to “MEASURE” the success of each activities / objectives identified in (i) and (ii) above;

l) evaluation of previous plans and activities, including if they were successful or not and reasons for the success and/or failure (applicable in the next licensing cycle)

M.01 FAN DEVELOPMENT STRATEGY (continued) A The Fan Development strategy must have been approved by the Chairman and Board of the License Applicant, as well as the UAE Pro League Marketing Panel. The Fan Development Strategy shall be valid for a minimum period of one (1) year, up to a maximum period of two (2) years. The License Applicant does not need to resubmit a previously approved Fan Development Strategy to the Licensor except for the following cases:

a) Withdrawal of the approval due to the License Applicant’s non respect of its plan;

b) Expiry of the validity of the plan;

c) Change in the required minimum content of the plan;

d) Section on evaluation of previous plans and activities must be submitted for each licensing cycle. The evaluation must include:

i. Whether an activity which was planned was carried out or not;

ii. If activity was not carried out, to indicate the reasons;

iii. Where an activity was carried out, did it meet the KPI and/or anticipated success;

Where an activity was carried out, to submit documents, including but not limited to media clippings, photographs, videos, etc. to prove that activities and plans were conducted as per strategy.

Documents to be submitted: i. Fan Development Strategy in English (stamped and initialed on each page); ii. Cover letter confirming approval of the Fan Development Strategy by the Board and signed by the

Chairman and 50% + 1 members of the Board; iii. Documents, including but not limited to media clippings, photographs, videos, etc. to prove that

activities and plans were conducted as per strategy.

Assessment process: In order to fulfill this criteria, the Licensor will assess whether:a) The Fan Development Strategy is submitted within the indicated deadline and signed by Chairman and 50% +1 members of the Board. In addition, the strategy must contain the defined minimum contents above; b) At least 75% of the planned activities are conducted and implemented by the Licensee / License Applicant. This assessment shall be based on documents, including but not limited to media clippings, photographs, videos, etc. that are submitted by the License Applicant by the deadline, to prove that activities and plans were conducted as per strategy.


M.02 CLUB WEBSITE AND SOCIAL MEDIA A





















M.02 CLUB WEBSITE AND SOCIAL MEDIA A

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M.02 CLUB WEBSITE AND SOCIAL MEDIA A The License Applicant must develop a website (in English and Arabic) to promote the football and social activities of the Club to its fan base and to prospective fans.

At a minimum, the Club website must contain the following and must be updated as indicated below:

a) Club news and features (updated at least once before each first team match and once after each first team match);

b) Fixtures (updated at least two weeks before the start of the season) and results (updated within 2 hours after the match);

c) Player and coach profiles of the First team (updated at least two weeks before the season starts and any changes to be reflected within 24 hours of public announcement);

d) Player and coach profiles of youth teams and the fixtures of youth team competitions. e) Club information (map, stadium location, contact details) (updated at least two weeks before start

of season and within 24 hours of change); f) Club history (updated at least two weeks before the start of the season); g) Ticketing information (or online portals) (updated at least one week before each match of the first

team); h) Community initiatives and activities (updated at least once a week); i) Sponsor logos and links; j) Links to UAE football stakeholder websites (UAE Pro League, UAEFA etc).

Other information on the website could include (but not limited to):

a) Merchandising; b) Club Membership (how to become a member of the club)

The License Applicant must engage in at least two (2) Social Media platforms (Facebook, Twitter, Instagram, Youtube, snapchat, etc.) as below;

a) Social media official pages must be in English and Arabic. b) Club must create engagement with fans through the social media pages including providing

information, Interacting with fans, competitions, photos, videos etc.

The English and Arabic content on the License Applicant’s website and social media shall be up to date and not be translated via an automated computer software such as Google translate.

Document to be submitted: i. Website URLs of the License Applicants/club website; ii. Internet URLs of various social media platforms.

Assessment process: The Licensor will check if the website URLs and Internet URLs submitted by the License Applicant is in working order and contains the minimum content as defined above.

The Licensor will check, throughout the season that the updates on the License Applicant’s website and social media platform occur as defined above. These checks shall take place, as a minimum, on a monthly basis. In case the License Applicant failed to update its contents , the License Applicant shall fail the criteria.



M.03 MERCHANDISING A The License Applicant must produce merchandising for sale to the public. Sale of merchandising could be at the License Applicant’s headquarters, within the stadium perimeter on match days or at public locations,

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or additionally in dedicated club shops in malls or certain products made available for sale with third party retails or flagship stores belonging to their kit suppliers.


i. Catalogue of merchandised items (Form 37), including cost per item and location(s) of sale and opening hours/days of such stores.

ii. Photos of the merchandising store or the selling point. Assessment process: The Licensor verifies by on-site inspection, that merchandising is sold at the specified location(s). The Licensor shall also assess that all required documents are submitted within the deadline and completed with all required information.


M.04 MEDIA TRAINING WORKSHOP FOR PLAYERS A The Licensing Administration will support the implementation of two workshops on media training for (1) first team an U21 players and (2) youth teams players with each License applicant during season. Both workshops shall take place by January 31.


a) Attendance of all first team and U 21 teams for the first workshop; b) Nominating minimum fifteen (15) players each from the U-16 and U-18 for the second workshop; c) Nominating proposed date and time for the workshops within the specified calendar window; d) Nominating a location for the workshops on club premises that will comfortably accommodate at

least Seventy(70) players with audio/visual presentation and interpretation facilities available; e) Attendance for the full workshop is mandatory for the players; f) For the second (youth team players) workshop, the Club shall do his own workshop within the

deadline. However, approval from the licensor for the workshop topics and speakers is mandatory; g) Ensuring the attendance of required youth team players, properly attired in sports uniform.

The criteria is fulfilled when the License applicant meets all its responsibilities as above.


i. Attendance form signed by the players in attendance at both workshops

ii. Photographs of the workshops, including photographs of each guest speaker conducting their section of the workshop

Assessment process: The licensing administration verifies if the required persons took part in the Media Training Workshop.

The License Applicant must develop a website (in English and Arabic) to promote the football and social activities of the Club to its fan base and to prospective fans.

At a minimum, the Club website must contain the following and must be updated as indicated below:

a) Club news and features (updated at least once before each first team match and once after each first team match);

b) Fixtures (updated at least two weeks before the start of the season) and results (updated within 2 hours after the match);

c) Player and coach profiles of the First team (updated at least two weeks before the season starts and any changes to be reflected within 24 hours of public announcement);

d) Player and coach profiles of youth teams and the fixtures of youth team competitions. e) Club information (map, stadium location, contact details) (updated at least two weeks before start

of season and within 24 hours of change); f) Club history (updated at least two weeks before the start of the season); g) Ticketing information (or online portals) (updated at least one week before each match of the first

team); h) Community initiatives and activities (updated at least once a week); i) Sponsor logos and links; j) Links to UAE football stakeholder websites (UAE Pro League, UAEFA etc).

Other information on the website could include (but not limited to):

a) Merchandising; b) Club Membership (how to become a member of the club)

The License Applicant must engage in at least two (2) Social Media platforms (Facebook, Twitter, Instagram, Youtube, snapchat, etc.) as below;

a) Social media official pages must be in English and Arabic. b) Club must create engagement with fans through the social media pages including providing

information, Interacting with fans, competitions, photos, videos etc.

The English and Arabic content on the License Applicant’s website and social media shall be up to date and not be translated via an automated computer software such as Google translate.

Document to be submitted: i. Website URLs of the License Applicants/club website; ii. Internet URLs of various social media platforms.

Assessment process: The Licensor will check if the website URLs and Internet URLs submitted by the License Applicant is in working order and contains the minimum content as defined above.

The Licensor will check, throughout the season that the updates on the License Applicant’s website and social media platform occur as defined above. These checks shall take place, as a minimum, on a monthly basis. In case the License Applicant failed to update its contents , the License Applicant shall fail the criteria.



M.03 MERCHANDISING A The License Applicant must produce merchandising for sale to the public. Sale of merchandising could be at the License Applicant’s headquarters, within the stadium perimeter on match days or at public locations,

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M.05 PRIVATE FOOTBALL ACADEMY (FOOTBALL SCHOOL) A The License Applicant shall establish a Private Football Academy (Football School) under the name of the football company. The key objective of this academy to provide grassroots development to foreign children . There are no limitations on the location of the Private Football Academy (Football School) and the License Applicant is permitted to partner with exisiting Private Football Schools to deliver the a Private Football Academy under the brand name of the License Applicant. The License Applicant must organise at least 2 training programmes in one sporting season. The maximum duration of the training programme for each group shall be 10 weeks. The License Applicant shall organise a minimum 2 training sessions in a week for the following age groups. a) Group one between the age of 5 years to 7 years (maximum 15 registered players) b) Group two between the age of 8 years to 9 years (maximum 15 registered players) c) Group three between the age of 10 years to 11 years (maximum 15 registered players) If the above mentioned group excdeed with the maximum registered players then the License Applicant can split the number of players in more groups of the same age group. The License Applicant must have appointed a minimum of two qualified coaches that hold at least AFC “B” certificate responsible for the training programme . The license applicant can take the services of registered youth team coaches (cf. criteria P.17) if they are available. The License Applicant must promote the private academy to attract the foreign children at minimum three of the following platforms (in English and Arabic).

• at schools • at malls • during official matches of the club (LED advertisement, flyers, etc.) • clubs official social media (website, Twitter, Facebook, Snapchat, Instagram,etc.)

The License Applicant shall apply a registration fee for each training programme, considering the average market fee of the private academies.


i. Approved License from the UAE FA Academy ii. Proof of promotional activities for the Private Football Academy (photos, videos, press relase,

media clipping etc.) iii. Copy of AFC recognised coaching qualification for each coach iv. Player’s list for each group (FORM 43) v. Training schedule for each training programme (FORM 44)

Documents, including but not limited to media clippings, photographs, videos, etc. to prove that activities and plans were conducted. Assessment process: In order to fulfill this criteria, the Licensor will assess whether:

The Private Football Academy complies with the requirements of FA academy requirements and have acquired the approved license.

The Private Football Academy has the required number of age groups and registration fee structure.

The Licensor shall also assess that all required documents are submitted with in the deadline and completed with all required information

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M.06 PROMOTIONAL ACTIVATIONS AND ACCESS TO PLAYERS C The Club shall make all players available for the promotional and social media activities of the UAE Pro League. Each player must be made available for at least two 45-minute sessions during the season. The UAE Pro League will issue the annual “media days” schedule/form at the start of season, or Club Licensing Cycle. The “media days” schedule/form will include (i) the attire to be worn by the players and (ii) the equipment/items needed for the activity (for example, cones, bibs, mini goals, footballs). The Club must respond with the scheduled calendar dates for activiation within 10 working days from receipt of the “media days” schedule. Once all dates are approved by the UAE Pro League, the club must make sure the schedule is implemented in full. The calendar must be displayed in a prominent position at the club’s training facility and distributed individualy to each player. The Media Officer must (i) coordinate all activities with the UAE Pro League, club officials and players, (ii) be in attendance for each scheduled activity and (iii) provisions are made for the UAE Pro League Media Activiation team (for example, on-site toilets, tables, chairs, beverages). Documents to be submitted: The completed “media days” schedule/form as approved by the UAE Pro League (Form 45)

i) The “media days” schedule/form, approved and signed off by the UAE Pro League (Form 45) ii) The activation form for each event, approved and signed off by the UAE Pro League

representative present at the activity (Form 46) iii) Photograph of the calendar displayed in prominent position at the club’s training facility


a. The club has completed the ”media days” schedule/form b. The “media days” calendar has been correctly communicated to the players and relevant

staff c. The club has made all requested players available d. The activities have taken place as per the schedule

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11. FINAL PROVISIONS 12.1 APPENDICES

All appendices to the present regulations form an integral part thereof.

12.2 DISCIPLINARY PROCEDURES

Any breach of these regulations may be penalized by the UAE Pro League in accordance with the UAE FA Disciplinary Code.

12.3 IMPLEMENTING PROVISIONS

The UAE Pro League shall take the decisions and adopt, in the form of directives, the detailed provisions necessary for implementing these regulations.

12.4 MATTERS NOT PROVIDED FOR

In the event of any discrepancy in interpretation between the English and the Arabic version of the UAE Club Licensing Regulations, the English version is the authoritative text.

Matters not provided for in these regulations shall be decided by the AFC Executive Committee, whose decisions are final, taking into consideration that decisions made should not be in contradiction with AFC Statutes, Regulations and the AFC Club Licensing System.

12.5 RATIFICATION

These regulations were accredited by the AFC on 14 September 2020 and came into force immediately.

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APPENDIX 1: EXAMPLE OF LEGAL GROUP STRUCTURE

*** Note *** This is a PURELY ILLUSTRATIVE EXAMPLE

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APPENDIX 2: CORE PROCESS

The following provides further explanation of the Core Process as described in Chapter 5 of this Regulations:

The numbers are listed in logical order and refer to the steps to be taken in terms of processing a club License on behalf of the License Applicants. These steps will be the ones to follow where no issues arise in the process, i.e. a License Applicant meets all the requirements and the Licensor’s management proceeds according to the ideal plan.

The letters refer to the issues that may or are likely to arise in the process and which need to be dealt with appropriately.

APPLICATION PHASE

1. The Licensing Administration produces the documents on club licensing which will include the criteria, the questionnaires and forms for return.

2. By no later than 19th November 2020 the Licensing Administration distributes the prepared pack of documents to the License Applicants and/or conducts a Workshop to prepare Applicants for the upcoming Club Licensing Cycle. These can be posted, faxed, posted on the extranet, hand delivered, etc. The licensing administration will request an acknowledgement of receipt.

3. By no later than 21st November 2020, the License Applicant notifies the licensing administration of its intention to apply for a License (please use Form A). The notification of interest must be accompanied by a non-refundable application fee of AED1,500 (UAE One Thousand Five Hundred Dirham) plus any applicable tax as per UAE laws and regulations, made payable to the Licensor via Bank Draft or Postal Order.

4. The License Applicant completes the documents providing the required evidence for each criteria as necessary (questionnaires, templates, etc). These documents must be submitted online via the AFC Club Licensing Administration system (https://clas.afc-link.com). No documents will be accepted via hard-copy and/or hand-delivered and/or via email.

In the AFC CLAS, the Licensor have defined two deadlines for each criteria as below:

• Submission deadline: this will appear in the AFC CLAS as “submit by the clubs by…” • Fulfilment deadline: this will appear in the AFC CLAS as “fulfill by the clubs by …”

The dates indicated in the Time-Table (cf. 5.3.2) are defined as submission deadline. These are dates by which License Applicants must submit all their documents.

Once the License Applicant has submitted their documents by the submission deadline, the Licensor will acknowledge receipt of these documents. In the case of any missing documents, the Licensor may, depending on available time, inform the License Applicant to submit any missing or additional documents. In this regard, the deadline for submitting these missing or additional documents is defined as the “fulfilment deadline”. For clarification, it is not the responsibility of the Licensor to notify the License Applicant of any missing documents. The Licensor will only notify the License Applicant if sufficient time is available.

In cases where a License Applicant has not submitted any document(s) for a criteria by the submission deadline, the License Applicant will automatically fail the criteria. In such cases, the License Applicant may not submit documents, any documents even if this is before the fulfilment deadline.

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As long as the submission deadline has not passed, the License Applicant may change documents and/or information submitted to the Licensor. However, absolutely no changes and/or no submission of documents are allowed once the submission deadline has passed, unless approved by the Licensor.

In addition, all documents, information and evidences provided by the License Applicant for each criteria must be in English, unless otherwise stipulated in these Regulations. Unless otherwise provided for by these Regulations, documents, information and evidences submitted in any other languages, except English, will not be considered. It is the responsibility of the License Applicant to ensure that any non-English document(s) is/are legally translated.

5. The Licensor shall create a “Club Administrator” username and password for each License Applicant. The License Applicant can only and must only submit documents to the Licensor via the “Club Administrator’s” account. As such, it is vital and crucially important that the “Club Administrator” must only be used by person(s) officially granted the legal authority by the License Applicant to sign and/or submit official documents and/or information and/or data on behalf of the License Applicant.

It is the sole responsibility of the License Applicant to ensure that all documents submitted are true and correct. It is the License Applicant’s sole responsibility to ensure that no unauthorized person(s) is allowed access to the “Club Administrator’s” account.

6. Two alternatives: step 7 or step (A)

7. If the documents are complete and sent within the agreed deadline, the licensing administrator sorts the information received, records it and forwards it to the appointed experts with responsibilities for that particular areas for review (eg. Legal documents will be forwarded to the legal expert, financial information to the financial expert, etc).

8. The nominated experts received the License Applicants’ documents from the licensing administrator, review the documents, check the fulfillment of the criteria and then report back to the licensing administrator within the agreed deadline and according to prepared forms (checklists, reports etc). The checks have to be justified by supporting documents (evidence that the criteria have been fulfilled), eg. Criteria I.01 Stadium-certification has to be supported by a copy of the valid stadium certificate.

9. Two alternatives: step 10 or step (B)

10. The licensing administrator verifies that the reports of the experts are complete and returned within the agreed deadline. The licensing administrator reviews the reports and the opinion of the experts.

11. The licensing administrator assesses the License Applicant on the basis of the reports of the experts, he may identify areas of concern that may require further investigation.

12. Two alternatives: step 13 or step (B)

13. If the licensing administrator does not identify any area that requires further review, he prepares the report for consideration of the FIB within the agreed deadline. This report will contain aspects of the review (analysis of the documents received and, if performed, information on site visits). The report will also include a recommendation by the licensing administrator on whether to issue a License, issue a License with sanctions, refuse a License or apply other sanctions as laid down in Article 2.3 of these Regulations.

14. Licensing administrator obtains management representation letter from License Applicant (as per requirement of F.05) stating whether or not any events or conditions of major economic importance have occurred. This is included in his report. According to the results of the review, the report will include the recommendation to grant or to refuse the License.

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DECISION MAKING PHASE

15. By 17th June 2021 for UAE Pro League license and by 13th October 2021, the FIB receives the report of the licensing administrator, reviews it, asks the LA for further explanations if necessary. The FIB decides on whether a license should be granted to an applicant on the basis of the documents provided and in accordance with the provisions of the UAE Pro League Club Licensing Regulations at the submission deadline set by the Licensor and on whether a License shall be withdrawn. The FIB may request for further information, documents and/or evidences, only if these information, documents and/or evidences had not been previously stated and/or required by the UAE Pro League Club Licensing Regulations and/or the UAE Pro League Club Licensing Manual. Otherwise, no other additional documents may be requested by the FIB from the License Applicant (see illustrations A & B below). The FIB has to fulfill the requirements of qualification, independence and confidentiality as described in Articles 3.3.4 – 3.3.6 of these Regulations.

Illustration A: The UAE Pro League Club Licensing Regulations require a License Applicant to submit Document XYZ by 1 April 20XX as evidence that the License Applicant has met the criteria. Unfortunately by 1 April 20XX, the License Applicant had not submitted Document XYZ. In this case, the FIB has no right and no jurisdiction to request for Document XYZ. Instead, the FIB will decide that on the basis of non-submission of Document XYZ by 1 April 20XX, the License Applicant has failed the criteria.

Illustration B: The UAE Club Licensing Regulations require a License Applicant to submit Document XYZ by 1 April 20XX as evidence that the License Applicant has met the criteria. By 1 April 20XX, the License Applicant submitted Document XYZ. However, when the FIB reviews Document XYZ, the FIB is unable to reach a decision based on Document XYZ and would like to have additional documents / information which had not earlier been requested for in the UAE Pro League Club Licensing Regulations and/or UAE Pro League Club Licensing Manual. In this case, the FIB has the possibility to request for additional information on the basis that these documents / information / evidences had not been requested for in the UAE Pro League Club Licensing Regulations and UAE Pro League Club Licensing Manual.

16. Two alternatives: step 17 or step (C).

17. After careful review of the License Applicant’s documents and of the report of the licensing administrator, the decision-making body issues the License. The issuance of the License is subject to the condition that the License Applicant fulfills all MUST criteria defined in the UAE Pro League Club Licensing Regulations. The issued License may or may not detail areas for future attention of the License Applicant.

18. The licensing admnistration receives the report of the decision-making body. On the basis of the decision made by the decision-making body, he prepares the list of the License Applicants authorized to enter in UAE Pro League Competitions and AFC club competition. Clubs must at least have obtained License to qualify for UAE Pro League competitions and the AFC Club competition. The list of licensed applicants is sent to AFC within the deadline fixed and communicated by AFC by 30th October, 2021.

COMPLIANCE PHASE

19. After it has been issued a License, up until the end of the season to be licensed, the licensee must promptly notify the Licensor in writing of any subsequent event, that it is aware of at any time, that may cast significant doubt upon the licensee’s ability to continue as a going concern until at least the end of the season for which the license has been granted.

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20. If the licensee is in breach of one or more of the indicators, then the licensee must prepare and submit an updated version of the future financial information. The future financial information must be prepared, as a minimum, on a six month basis.

EXPLANATION OF ‘ALPHABETS’ USED IN THE MIDDLE COLUMN OF THE CHART ILLUSTRATING THE CORE PROCESS

(A) From step 6:

If time permits (i.e. before the deadline and bearing in mind other tasks of the licensing administrator), the licensing administrator may reviews the License Applicant’s documents and if the documents are not complete and if time permits, the licensing administrator contacts the License Applicant in order to agree on the next actions to be taken (eg. to request information, supporting documents, questionnaire or form that is missing). Any resubmission of documents, information and/or evidences must be resubmitted within the deadline stipulated in the Core Process. The License Applicant acknowledges and accepts that any feedback received and/or not received from the licensing administrator does not constitute and/or reflect the opinion of the FIB. For clarification of doubt, it is not the responsibility of the licensing administrator to review documents and/or information provided by the License Applicant.

(B) From Step 9 and/or Step 12:

After careful review of the License Applicant’s documents and in order to clarify a particular situation, the nominated experts and/or the licensing administrator may request for additional information and/or documents provided these documents and information were not already part of the compulsory documents, forms and/or information as required by the UAE Pro League Club Licensing Regulations.

(C) From Step 16:

After careful review of the License Applicant’s documents and of the report of the licensing administrator, the FIB refuses to grant the License. The report of the FIB must detail all of the reasons for refusing the License and make specific reference to particular conditions and /or criteria that have not been fulfilled. The licensing administrator communicates the decision to the License Applicant by registered post or hand delivery and is provided with information about instigating the appeals process. This communication is deemed effective from the date of postage of the registered letter or in the case of hand delivery, date of letter received by the License Applicant. If the License Applicant decides to appeal the FIB decision, the License Applicant must lodge a letter of appeal with the licensing administrator.

In the case where a License is refused due to submission of documents after the deadline determined by the Licensor and/or due to non-submission of documents required as indicated in the UAE Pro League Club Licensing Regulations and/or UAE Pro League Club Licensing Manual, the decision of the FIB is final and binding and not subjected to appeal.

Where the decision of the FIB is not final and can be appealed against, the License Applicant may lodge an appeal. The licensing administrator can also appeal the FIB decision. A License Applicant who is awarded a License with sanctions can also appeal the sanctions imposed. Appeals against club licensing decisions must be sent by registered post or hand delivered to the LA within five working days of when the FIB decision was notified to the License Applicant. Appeal applications must be accompanied by a Bank Draft or Postal Order for the Appeal Fee of AED 30,000 (UAE Thirty Thousand Dirham) plus any applicable tax as per UAE laws and regulations, made payable to the Licensor. This fee will be refunded if the appeal is successful.

Failure to comply with the time limits or failure to enclose the correct Bank Draft or Postal Order will invalidate any appeal. The AB is notified and the meeting date is set by agreement. The unavailability of the club licensing officer and/or any officer(s) of the License Applicant or the fact that the License Applicant has not read the registered / hand delivered letter will not be grounds for extending the appeals deadline. It is a

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matter for the License Applicant to ensure that their own postal procedures take into account the appeal time limits. An appeal can be abandoned at any stage prior to the hearing by notifying the licensing administrator in writing by registered post or hand delivery.

The AB meets and considers the License Applicant’s appeal. The AB will only review the decision of the FIB and will base its decision solely upon the documents furnished to the FIB. For the avoidance of doubt, no additional documents, information and/or evidences can be submitted to the AB by the License Applicant and/or the licensing administrator for review. Similarly, no new evidence can be submitted to the AB for review. The AB will assess the decision of the FIB having regard to several considerations such as the following examples:

a) Did the FIB adhere to fair procedures?

b) Did the FIB act within its own powers?

c) Were the sanctions or decisions excessive or inappropriate?

d) Were the facts and evidence not considered properly?

e) Was the decision generally flawed based on the evidence before it?

(this list is not exhaustive)

If necessary, the AB may ask the licensing administrator and the club licensing officer of the License Applicant to further oral clarifications on the documents which had been submitted to the FIB. The License Applicant is entitled representation. The original decision of the FIB will be deemed to be final and binding in the case of the withdrawal of any appeal. The appeal fee will be forfeited and the License Applicant may be held liable for any expenses incurred at the discretion of the AB.

Decision: Two alternatives: step 17 or step (F).

(F) After careful review of the License Applicant’s documents and of the report of the licensing administrator, the AB refuses to grant the License. The report of the AB details the reasons for the refusal and the areas to be addressed. The decision of the AB is final and binding and is not subject to appeal.

Fulfillment of steps 19 and 20 shall be assessed in respect of the following licensing cycle.

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matter for the License Applicant to ensure that their own postal procedures take into account the appeal time limits. An appeal can be abandoned at any stage prior to the hearing by notifying the licensing administrator in writing by registered post or hand delivery.

The AB meets and considers the License Applicant’s appeal. The AB will only review the decision of the FIB and will base its decision solely upon the documents furnished to the FIB. For the avoidance of doubt, no additional documents, information and/or evidences can be submitted to the AB by the License Applicant and/or the licensing administrator for review. Similarly, no new evidence can be submitted to the AB for review. The AB will assess the decision of the FIB having regard to several considerations such as the following examples:

a) Did the FIB adhere to fair procedures?

b) Did the FIB act within its own powers?

c) Were the sanctions or decisions excessive or inappropriate?

d) Were the facts and evidence not considered properly?

e) Was the decision generally flawed based on the evidence before it?

(this list is not exhaustive)

If necessary, the AB may ask the licensing administrator and the club licensing officer of the License Applicant to further oral clarifications on the documents which had been submitted to the FIB. The License Applicant is entitled representation. The original decision of the FIB will be deemed to be final and binding in the case of the withdrawal of any appeal. The appeal fee will be forfeited and the License Applicant may be held liable for any expenses incurred at the discretion of the AB.

Decision: Two alternatives: step 17 or step (F).

(F) After careful review of the License Applicant’s documents and of the report of the licensing administrator, the AB refuses to grant the License. The report of the AB details the reasons for the refusal and the areas to be addressed. The decision of the AB is final and binding and is not subject to appeal.

Fulfillment of steps 19 and 20 shall be assessed in respect of the following licensing cycle.

APPENDIX 3: LEGAL GROUP STRUCTURE AND CONTROL MECHANISM

(EXAMPLE ONLY): FOOTBALL COMPANY WHOSE PARENT OWNER IS THE SPORTS CLUB

XYZ Sports Club

Owner: XXXXXX (x%) Owner: XXXXXX (x%) Owner: XXXXXX (x%)

XYZ Football Company


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(EXAMPLE ONLY): FOOTBALL COMPANY WITH AN ACADEMY OR RELATED FOOTBALL SUBSIDIARY WHOSE PARENT OWNER IS THE SPORTS CLUB

XYZ Sports Club


XYZ Football Company Owner: XXXXXX (x%) Owner: XXXXXX (x%) Owner: XXXXXX (x%)

XYZ Academy Owner: XXXXXX (x%) Owner: XXXXXX (x%) Owner: XXXXXX (x%)

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(EXAMPLE ONLY): FOOTBALL COMPANY WITH AN ACADEMY OR RELATED FOOTBALL SUBSIDIARY WHOSE PARENT OWNER IS THE SPORTS CLUB

XYZ Sports Club


XYZ Football Company Owner: XXXXXX (x%) Owner: XXXXXX (x%) Owner: XXXXXX (x%)

XYZ Academy Owner: XXXXXX (x%) Owner: XXXXXX (x%) Owner: XXXXXX (x%)

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APPENDIX 4: FORMS

FORM A: APPLICATION FOR UAE CLUB LICENSE

FORM 5: S.01: YOUTH TEAMS (LIST OF PLAYERS)

FORM 7: S.01: YOUTH TEAMS (COMPETITION)

FORM 7A: S.01: YOUTH TEAMS (ACADEMY BENCHMARKING)

FORM 1: S.02 YOUTH DEVELOPMENT PROGRAM (PERSONNEL)

FORM 2: S.02 YOUTH DEVELOPMENT PROGRAM (FACILITIES)

FORM 3: S.02 YOUTH DEVELOPMENT PROGRAM (FINANCE)

FORM 4: S.02 YOUTH DEVELOPMENT PROGRAM (TRAINING)

FORM 10: S.02 YOUTH DEVELOPMENT PROGRAM (DECLARATION FORM)

FORM 6: S.03: GRASSROOTS PROGRAM (LIST OF PLAYERS)

FORM 8: S.03: GRASSROOTS PROGRAM (LIST OF FESTIVALS)

FORM 38: S.04: MEDICAL CARE OF PLAYERS (PCMA)

FORM 41: S.04: MEDICAL CARE OF PLAYERS (MEDICAL INSURANCE)

FORM 49: S.04: MEDICAL CARE FOR ALL YOUTH/ACADEMY PLAYERS OVER THE AGE OF 12

FORM 42: S.06: INTEGRITY AND RACIAL EQUALITY DECLARATION

FORM 50: S.09: WOMEN’S TEAM (LIST OF PLAYERS)

FORM 51: S.09: WOMEN’S TEAM (COMPETITION)

FORM 40: I.01: APPROVED STADIUMS (STADIA CHECKLIST)

FORM 40A: I.01: STADIUM RENOVATION OR UPGRADATION PLANS

FORM 11: I.01: APPROVED STADIUMS (FLOODLIGHT REPORT)

FORM 12: P.01: CLUB SECRETARIAT (Information entered directly into CLAS)

FORM 13: P.03: CHIEF EXECUTIVE OFFICER

FORM 14: P.04: FINANCE OFFICER

FORM 15: P.05: CLUB LICENSING OFFICER

FORM 16: P.06: CLUB GENERAL COORDINATOR

FORM 17: P.07: SECURITY OFFICER

FORM 18: P.08: MEDIA OFFICERS

FORM 19: P.09: WEBSITE & SOCIAL MEDIA EDITOR

FORM 20: P.09: WEBSITE & SOCIAL MEDIA EDITOR (3RD PARTY COMPANY)

FORM 21: P.10: MEDICAL DOCTOR

FORM 22: P.11: PHYSIOTHERAPIST

CEO DECLREARTION

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FORM 23: P.16: HEAD OF YOUTH DEVELOPMENT

FORM 24: P.17: YOUTH COACHES

FORM 25: P.18: SECURITY / STEWARDING COMPANY

FORM 26: P.19: MARKETING MANAGER

FORM 28: P.20: LEGAL OFFICER

FORM 29: P.21: TICKETING OFFICER

FORM 47: P.22: COMMUNITY ENGAGEMENT OFFICER

FORM 48: P.27: CHILD SAFEGUARDING OFFICER

FORM 35: P.28: DUTY OF REPLACEMENT

FORM 30: L.01: DECLARATION OF CLUB

FORM 31: L.02: LIST OF AUTHORIZED SIGNATORIES

FORM 33: L.03: OWNERSHIP DECLARATION

FORM 34: L.04: BOARD MEMBERS

FORM 32: L.06: CODE OF CONDUCTS (PLAYERS AND OFFICIALS)

FORM 9: L.07: WRITTEN CONTRACT WITH PROFESSIONAL PLAYERS

FORM 36: L.10: DUTY TO NOTIFY CHANGES (ALL CRITERIA, EXCEPT PERSONNEL)

FORM 37: M.03: MERCHANDISING

FORM 43: M.05: PRIVATE FOOTBALL ACADEMY (LIST OF PLAYERS)

FORM 44: M.05: PRIVATE FOOTBALL ACADEMY (TRAINING SCHEDULE)

FORM 45: M.06: PROMOTIONAL ACTIVITIES AND ACCESS TO PLAYERS (MEDIA SCHEDULE)

FORM 46: M.06: PROMOTIONAL ACTIVITIES AND ACCESS TO PLAYERS (ACTIVATION FORM)

APPENDIX 5: MEDICAL PASSPORT























FORM 52: L.08 LEGAL GROUP STRUCTURE AND ULTIMATE CONTROLING PARTY DECLARTION

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111

APPENDIX 6: PRE-COMPETITION MEDICAL EXAMINATION (PCMA)

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APPENDIX 7: ROLE OF STEWARDS

Basic duties of stewards:

1. Understand responsibilities towards health and safety of spectators (including those with disabilities and children);

2. To carry out pre-event safety checks;

3. To control or direct spectators leaving the stadium and help achieve and even flow of people;

4. To assist in the safe operation of the stadium, not to watch the match;

5. To staff entrances, exit doors or gates;

6. To recognize crowd conditions, ensure the safe dispersal of spectators and prevent overcrowding;

7. To assist emergency services as required;

8. To provide basic emergency first aid;

9. To respond to emergencies (such as fires) to raise the alarm and take immediate action;

10. To undertake specific duties in an emergency as directed by police or the Club Security Officer;

11. To keep passageways and exist clear;

12. To identify incidents, investigate and report;

13. To report fire hazards and suspect packages;

14. To help prevent any pitch invasion; and

15. Searching of spectators upon entry to the stadium for prohibited items.

APPENDIX 8: CLUB LICENSING POLICY

The objective of the club licensing policy is to have an effective club licensing management system

1. The LA will always be committed to satisfy the clubs’ needs and expectation with regard to the club licensing;

2. The LA will continually improve the performance of the national club licensing system.

3. The LA will be committed to respect and meet the set ethical values of Club Licenisng.

4. The LA will be committed to meet applicable national laws and regulations of FIFA, AFC and national association and make sure the clubs shall also respect the applicable laws and regulations.

5. The LA will provide all kind of support and assistance to clubs during the club licensing cycle in order to meet the criteria requirement.

The Licensor will assure that a strict code of conduct shall be maintained in the National Club Licensing system. The LA and Decision making bodies shall adhere and respect the Code of conduct.

The LA will be responsible for keeping the Minutes of the Meeting (MOM) for all the meeting conducted or organized for the purpose of Club Licensing Management.

Procedure of management of Complaints

1. The LA has setup an email account [email protected] to receive any complaint related to club licensing.

2. The CEO of UAE Pro League will setup an internal committee to discuss the complaint and findings and then it will be forwarded to UAE Pro League Board of Directors to take final decision and action.

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12. To identify incidents, investigate and report;

13. To report fire hazards and suspect packages;

14. To help prevent any pitch invasion; and

15. Searching of spectators upon entry to the stadium for prohibited items.

APPENDIX 8: CLUB LICENSING POLICY

The objective of the club licensing policy is to have an effective club licensing management system

1. The LA will always be committed to satisfy the clubs’ needs and expectation with regard to the club licensing;

2. The LA will continually improve the performance of the national club licensing system.

3. The LA will be committed to respect and meet the set ethical values of Club Licenisng.

4. The LA will be committed to meet applicable national laws and regulations of FIFA, AFC and national association and make sure the clubs shall also respect the applicable laws and regulations.

5. The LA will provide all kind of support and assistance to clubs during the club licensing cycle in order to meet the criteria requirement.

The Licensor will assure that a strict code of conduct shall be maintained in the National Club Licensing system. The LA and Decision making bodies shall adhere and respect the Code of conduct.

The LA will be responsible for keeping the Minutes of the Meeting (MOM) for all the meeting conducted or organized for the purpose of Club Licensing Management.

Procedure of management of Complaints

1. The LA has setup an email account [email protected] to receive any complaint related to club licensing.

2. The CEO of UAE Pro League will setup an internal committee to discuss the complaint and findings and then it will be forwarded to UAE Pro League Board of Directors to take final decision and action.

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UAE PRO LEAGUE CLUB LICENSING MANUAL

2021/2022

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TABLE OF CONTENTS

DEFINITIONS ........................................................................................................................ 119

INTRODUCTION ........................................................................................................................ 128

1 FINANCIAL CRITERIA ................................................................................................................... 129

1.1 OVERVIEW OF THE FINANCIAL CHAPTER ................................................................................. 129 1.1.1 ACHIEVING THE OBJECTIVES ....................................................................................... 129

1.1.2 HISTORIC FINANCIAL INFORMATION .......................................................................... 129

1.1.3 FUTURE FINANCIAL INFORMATION AND SUBSEQUENT INFORMATION.................... 130

1.1.4 CONFIDENTIALITY OF INFORMATION AND COMMUNICATION OF THE LICENSING DECISION ..................................................................................................................... 133

1.2 CRITERION F.01: ANNUAL FINANCIAL STATEMENTS ................................................................ 134

1.2.1 THE CRITERION ........................................................................................................... 134

1.2.2 REPORTING PERIOD .................................................................................................... 135

1.2.3 MINIMUM INFORMATION AND DOCUMENTS TO BE SUBMITTED BY THE LICENSE APPLICANT .................................................................................................................. 135

1.2.4 EXTERNAL AUDITOR FOR THE ANNUAL FINANCIAL STATEMENTS ............................. 148

1.2.5 ASSESSMENT PROCEDURES BY LICENSOR .................................................................. 150

1.2.6 LICENSOR DECISION .................................................................................................... 150

1.2.7 RELEVANT APPENDICES .............................................................................................. 151

1.3 CRITERION F.02: INTERIM FINANCIAL STATEMENTS ................................................................ 152

1.3.1 THE CRITERION ........................................................................................................... 152



1.3.4 EXTERNAL AUDITOR FOR THE INTERIM REPORT ........................................................ 155




1.4 CRITERION F.03: NO PAYABLES OVERDUE TOWARDS FOOTBALL CLUBS ARISING FROM TRANSFER ACTIVITIES ............................................................................................................... 160 1.4.1 THE CRITERION ........................................................................................................... 160

1.4.2 REPORTING DATE ........................................................................................................ 161

1.4.3 MINIMUM INFORMATION AND DOCUMENTS TO BE SUBMITTED BY LICENSE APPLICANT .................................................................................................................. 161




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1.5 CRITERION F.04: NO PAYABLES OVERDUE TOWARDS EMPLOYEES AND SOCIAL/TAX AUTHORITIES ............................................................................................................................ 166 1.5.1 THE CRITERION ........................................................................................................... 166

1.5.2 REPORTING DATE ........................................................................................................ 167





1.6 CRITERION F.05: WRITTEN REPRESENTATIONS PRIOR TO THE LICENSING DECISION ............. 173

1.6.1 THE CRITERION ........................................................................................................... 173



1.6.4 ASSESSMENT PROCEDURES BY THE LICENSOR ........................................................... 175



1.7 CRITERION F.06: FUTURE FINANCIAL INFORMATION .............................................................. 176

1.7.1 THE CRITERION ........................................................................................................... 176



1.7.4 ASSESSMENT PROCEDURES OF THE FUTURE FINANCIAL INFORMATION BY THE LICENSOR .................................................................................................................... 178



1.8 CRITERION F.07: DUTY TO NOTIFY SUBSEQUENT EVENTS ....................................................... 182 1.8.1 THE CRITERION ........................................................................................................... 182


1.8.3 MINIMUM INFORMATION AND DOCUMENTS TO BE SUBMITTED BY THE LICENSEE 182



1.9 CRITERION F.08: DUTY TO UPDATE FUTURE FINANCIAL INFORMATION ................................. 184

1.9.1 THE CRITERION ........................................................................................................... 184


1.9.3 MINIMUM INFORMATION AND DOCUMENT TO BE SUBMITTED BY THE LICENSEE .. 184

1.9.4 ASSESSMENT PROCEDURES ........................................................................................ 186



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1.10 CRITERION F.09: APPOINTMENT OF AUDITOR(S) ..................................................................... 186

1.10.1 THE CRITERION ........................................................................................................... 187






119

DEFINITIONS

Term Definition

Accounting policies The specific principles, bases, conventions, rules and practices adopted by an entity in preparing and presenting its financial statements.

Administration procedures

Procedures pursuant to laws or regulations whose objectives are to rescue insolvent entities and allow them to carry on running their business. This process, which is an alternative to the liquidation of the entity, is often known as going into administration. The day-to-day management of the activities of an entity in administration may be operated by the administrator on behalf of the creditors.

AFC Asian Football Confederation

AFC Club Licensing Manual (Manual)

Working document which describes the AFC Club Licensing Regulations. The guidelines of the AFC Club Licensing Regulations provide the Licensor and License Applicants further understanding into the reasons behind the criteria as well as a standard interpretation of the criteria and assessment process. In relation to the financial criteria in the Regulations, the Manual also provides details on mandatory and minimum requirements.

AFC Club Licensing Regulations (Regulations)

The regulations consisting of five categories of criteria and a Core Process. The requirements of the AFC club licensing regulations must be transferred into a “National Club Licensing Regulations”.

AFC Club Competitions AFC Champions League, AFC Cup and/or AFC President’s Cup

AFC Season See Season to be licensed

AFC Stadium Regulation Working document which describes the requirements to be fulfilled by the License Applicant with regard to the Stadium to be used for AFC Club Competition matches and UAE Pro League Club Competition matches.

Agent A natural person who, for a fee, introduces players to clubs with a view to negotiating or renegotiating an employment contract or introduces two clubs to one another with a view to concluding a transfer agreement.

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Audit The objective of an audit of financial statements is to enable the auditor to express an opinion whether the financial statements are prepared, in all material respect, in accordance with an identified financial reporting framework. The phrases used to express the auditor’s opinion are “give a true and fair view” or “present fairly, in all material respects”, which are equivalent terms. A similar objective applies to the audit of financial or other information prepared in accordance with appropriate criteria.

In an audit engagement, the auditor provides a high but not absolute, level of assurance that the information subject to audit is free of material misstatement. This is expressed positively in the audit report as reasonable assurance.



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Criteria / Criterion Requirements to be fulfilled by the License Applicant divided into six categories (sporting; infrastructure; personnel and administrative; legal and financial; business, commercial & promotion), with each category being split into three grades: A, B, C (mandatory and best practice recommendation)




The dates by which each Licensor requires License Applicants to have submitted all relevant information for each of the relevant Criteria’s according to the key dates listed in Article 5.3.2 of the UAE Club Licensing Regulations for further information.

Depreciable amount The cost of an asset, or other amount substituted for cost, less its residual value.

Residual value is the estimated amount that an entity would currently obtain from disposal of the asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful economic life.


Those payments to third parties for the acquisition of a player’s registration, excluding any internal development or other costs. Costs to include:-

d) Transfer fee payable for securing the registration;

e) Transfer fee levy (if applicable); and

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f) Other direct costs of obtaining the player’s registration (eg. payments to agents for services to the club, legal fees, compensation payments for training and development of young players in accordance with FIFA and/or domestic transfer regulations and other direct costs in connection with the transfer).

Employee benefits All forms of consideration given by an entity in exchange for service rendered by employees.

Event or condition of major economic importance

An event or condition is of major economic importance if it is considered material to the financial statements of the reporting entity and would require a different (adverse) presentation of the results of the operations, financial position and net assets of the reporting entity if it had occurred during the preceding financial year of interim period.

Financial year 1P

stP July to 30P

thP June

Future financial information

Information about the prospective financial effects of future events and possible actions on the entity concerned.

Going concern A reporting entity is normally viewed as a going concern, that is, as continuing in operation for the foreseeable future. It is assumed that the entity has neither the intention nor the necessity of liquidation, ceasing trading nor seeking protection from creditors pursuant to laws or regulations.

Group A parent and all its subsidiaries.

A parent is an entity that has one or more subsidiaries. A subsidiary is an entity, including an unincorporated entity such as a partnership that is controlled by another entity (known as the parent).

Historic financial information

Information about the financial effects of past events on the entity concerned. Historic financial information is in respect of the financial performance and position prior to the licensing decision.



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Standards and Interpretations adopted by the International Accounting Standards Board (IASB). They comprise:-

d) International Financial Reporting Standards;

e) International Accounting Standards; and

f) Interpretations originated by the International Financial Reporting Interpretations Committee (IFRIC) or the former Standing Interpretations Committee (SIC).


The International Auditing and Assurance Standards Board (“IAASB”) issues International Standards on Auditing as the standards to be applied by auditors in reporting on historical financial information. According to the IAASB, one of its objectives is ‘establishing high quality auditing standards and guidance for financial statement audits that are generally accepted and recognized by investors, auditors, governments, banking regulators, securities regulators and other key stakeholders across the world’.

For additional information about the IAASB and ISA, visit www.ifac.org


The IAASB issues standards applicable to a review of historic financial information. Current ISREs are available from 31TUwww.ifac.orgU31T



Joint venture A contractual arrangement whereby two or more parties (the venturers) undertake an economic activity that is subject to joint control.

Where an entity included in the consolidation manages jointly with another entity not included in the consolidation an economic activity that other entity (Joint Venture) may be dealt with in the Group accounts.


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UAE Pro League UAE Professional League, the league governing body of the UAE

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Recoverable amount The higher of an asset’s fair value less costs to sell and its value in use. ‘Fair value less costs to sell’ is the amount obtainable from the sale of an asset in an arm’s length transaction between knowledgeable, willing parties, less the costs of disposal. ‘Value in use’ is the present value of future cash flows expected to be derived from the asset.


Related party A party is related to an entity if:-

h) Directly, or indirectly through one or more intermediaries, the party:-

i) controls, is controlled by, or is under common control with the entity (this includes parents, subsidiaries and fellow subsidiaries);


iii) has joint control over the entity;

i) the party is an associate of the entity;

j) the party is a joint venture in which the entity is a venturer;

k) the party is a member of the key management personnel of the entity or its parent;

l) the party is a close member of the family of any individual referred to in (a) or (d);

m) the party is an entity that is controlled, jointly controlled or significantly influenced by, or for which significant voting power in such entity resides with, directly or indirectly, any individual referred to in (d) or (e); or

n) the party is a post-employment benefit plan for the benefit of employees of the entity, or of any entity that is a related party of the entity.

Reporting entity/entities The registered member and/or company or group which, according to the rules of the UAE Club Licensing Regulations, must provide the Licensor with respectively statutory or consolidated financial

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statements. Please see Article 4.2.2 of the UAE Club Licensing Regulations for further information.

Review The objective of an engagement to review financial information is to enable an auditor to express a conclusion whether, on the basis of the review, anything has come to the auditor’s attention that causes the auditor to believe that the financial information is not prepared, in all material respects, in accordance with an identified financial reporting framework.

A review, in contrast to an audit, is not designed to obtain reasonable assurance that the financial information is free from material misstatement. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review may bring significant matters affecting the financial information to the auditor’s, but it does not provide the evidence that would be required for an audit.

Season to be licensed Means the UAE season for which the License Applicant has applied for the License; ie. 1P

stP July to 30P

thP June

Significant change Means an event that is considered material to the documentation previously submitted to the licensor and that would require a different presentation if it had occurred prior to the submission of the licensing documentation.






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UAE Club Licensing Manual (Manual)


UAE Club Licensing Regulations (Regulations)





1P

stP July to 30P

thP June

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INTRODUCTION

This “UAE Pro League Club Licensing Manual (hereinafter known as the “Manual”) is the working document which describes the UAE Pro League Club Licensing Regulations. The guidelines of the UAE Pro League Club Licensing Manual aims to provide the Licensor and License Applicants with further understanding into the reasons behind the criteria as well as a standard interpretation of the criteria and assessment process stated in the UAE Pro League Club Licensing Regulations. This Manual should be read together with the Chapter 10 of the UAE Pro League Club Licensing Regulations.

This UAE Pro League Club Licensing Manual focuses on the criteria listed in the UAE Pro League Club Licensing Regulations.

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1 FINANCIAL CRITERIA 1.1 OVERVIEW OF THE FINANCIAL CHAPTER The financial criteria set out in Chapter 10 of the UAE Pro League Club Licensing Regulations and the associated guidance and tools contained in the appendices herewith, in some respects, draw from the content of certain International Financial Reporting Standards and International Standards on Auditing, Assurance and Related Services.

All finance related documents that is submitted must be prepared on the letterhead of the License Applicant and includes official stamp and signatures of The License Applicant’s Finance Director and the License Applicant’s CEO.

1.1.1 ACHIEVING THE OBJECTIVES

The implementation of the financial club licensing system and the fulfillment of the criteria are directed to achievement of the objectives in 10.2 of the UAE Pro League Club Licensing Regulations. In respect of each criterion, each License Applicant must submit certain financial information. Best practice, or statutory, requirements and procedures are likely to mean that much of the information specified by the criteria is required to be prepared by the License Applicant in any case in many countries. In turn, some form of assessment procedures must be carried out by an independent auditor and/or the Licensor in respect of the financial information.

There are three different types of assessment that an independent auditor might be required to undertake:

a) Audit;

b) Review; or

c) Agreed-upon procedures.

The term auditor is used throughout this chapter when describing the individual or entity that will be performing the auditing, review or agreed-upon procedures. In respect of any work performed by an auditor for a License Applicant, unless national legislation prescribes otherwise, the auditor's contractual and legal responsibilities will be to the reporting entity they have engaged with.

When applicable, the Licensor shall read and consider the content of the auditor’s report and make the decision about whether each criterion has been met and what further information, if any, is required. In respect of certain criteria, the Licensor will undertake assessment procedures instead of, or in addition to, the work performed by an auditor. In making his decision, the Licensor is encouraged to apply common sense (“cum grano salis”) especially when considering insignificant differences to the minimum requirements. The minimum requirements of the financial criteria are set out in the core part of the chapter itself. The appendices to the chapter provide supporting guidance and tools to help License Applicant comply with the requirements.

1.1.2 HISTORIC FINANCIAL INFORMATION

In relation to historic financial information, the link between the objectives, the financial criteria, the information requirements and the assessment procedures is summarised in Diagram I. The criteria relating to the historic financial information about a License Applicant’s financial performance and position are addressed individually in Articles 1.2 to 1.6.

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1.1.3 FUTURE FINANCIAL INFORMATION AND SUBSEQUENT INFORMATION

In relation to future financial information and subsequent information, the links between the objectives, the financial criteria, the indicators, the information requirements and the assessment procedures are summarised in the Diagram II. The criterion in respect of future financial information is addressed in Article 1.7. The criteria for licensees in respect of subsequent information (after the licensing decision has been made) are addressed in Articles 1.8 to 1.9.

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Diagram I: Overview of the Club Licensing System in respect of historic financial information

OBJECTIVES

Economic & financial capability

Transparency & credibility

Protection of creditors

Continuity of international competitions

Financial fair play

CRITERIA - HISTORIC FINANCIAL INFORMATION

F.01 Annual financial statements - audited

F.02 Financial statemen-ts for the interim period reviewed

F.03 No payables overdue towards football clubs arising from transfer activities

F.04 No payables overdue towards employees and social/tax authorities

F.05 Written representatio-ns prior to licensing decision

Financial statements

Supplement-ary information

INFORMATION REQUIREMENTS (Prepared by License applicant)



Transfer payables table

Details of payables towards employees and social/tax authorities

Written representations

ASSESSMENT PROCEDURES (Licensors)

Procedures


Communi-cation of decision

Confide-ntiality

Proce-dures

ASSESSMENT PROCEDURES (Independent Auditor)

Audit Review Agreed upon procedures

F.09 Appointment of auditor

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Diagram II: Overview of the Club Licensing System in respect of future financial information and subsequent information

OBJECTIVES

Economic and financial capability

Transparency and credibility

Protection of creditors

Continuity of international competitions

Financial fair play

CRITERIA - FUTURE FINANCIAL INFORMATION

F.06 Future financial information

INDICATORS

Annual financial statements: emphasis of matter or qualified auditor’s opinion in respect of going concern

Interim financial statements:

modification of auditor’s review report in respect of going concern

Annual financial statements:

deterioration in net liabilities position

CRITERIA – SUBSEQUENT INFORMATION

F.07 Duty to notify subsequent events

CRITERIA – SUBSEQUENT INFORMATION

F.08 Duty to update future financial information

INFORMATION REQUIREMENTS (Prepared by the License applicant)

Budgeted profit and loss account, cash flow and explanatory notes

ASSESSMENT PROCEDURES (Independent Auditor – at option of licensor)

Agreed upon procedures


Procedures (more detailed if indicators breached)

LICENSOR DECISION

Procedures Confidentiality Communication of decision

INDICATORS NOT BREACHED INDICATORS BREACHED

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1.1.4 CONFIDENTIALITY OF INFORMATION AND COMMUNICATION OF THE LICENSING DECISION

All documents and information received by the Licensor will be handled appropriately to ensure that confidentiality of information is respected.

Regardless of whether or not financial information in relation to a License Applicant is provided to the Licensor, publicly listed entities have continuing obligations to their stock exchanges to protect confidential information and to announce ‘to the financial market’ unpublished price sensitive information without delay. Therefore, in respect of price sensitive information matters, the act, itself, of their provision of confidential financial information to the Licensor should not create any additional burden on the License Applicants.

The real issue is confidentiality of information, not price sensitivity. That is, the management of listed entities may want to be satisfied that:

a) Information they provide to the Licensor (or other bodies operating within the club licensing system) will be handled appropriately; and

b) the licensing process will be handled confidentially and the decision itself, to grant a License or not, will be announced appropriately.

In respect of the latter point, because the licensing decision itself may be price sensitive, the Licensor will ensure that the announcement of the licensing decision is handled appropriately and in co-ordination with License Applicants which are publicly listed entities.

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1.2 CRITERION F.01: ANNUAL FINANCIAL STATEMENTS Unless mentioned specifically, the requirements in Articles 1.2.1 to 1.2.4 are mandatory and constitute the minimum requirements for the License Applicant in order to fulfill criterion F.01.

1.2.1 THE CRITERION

No. Grade Description

F.01 A ANNUAL FINANCIAL STATEMENTS – AUDITED

Regardless of the legal structure of the License Applicant, annual financial statements based on the local legislation for incorporated companies shall be prepared and audited by independent auditors.

The annual financial statements shall meet the minimum disclosure requirements and accounting principles defined by this manual.

Alternative 1:

If the audited annual financial statements meet the minimum disclosure requirements and accounting principles defined by this manual, then no further supplementary information has to be provided.

Alternative 2:

If the audited annual financial statements do not meet the minimum disclosure requirements and accounting principles defined by this manual, then supplementary information must be prepared by the License Applicant and assessed by the auditor.

Documents and information to be submitted (also see Article 1.2.3 below)

i. Audited annual financial statements for the accounting period of 1P

stP July

2020 till 30P

thP June 2021, as stated in Article 1.2.2 below, including:

a. Balance Sheet (see Appendix 1a); b. Profit and Loss Statement (see Appendix 1b); c. Cash Flow Statement (see Appendix 1c); d. Explanatory notes to Financial Statements;

ii. Financial Review by Management (see Article 1.2.3.9 below);

iii. Player identification table (see Article 1.2.3.11 below) according to format in Appendix 1d.

In case auditor’s report contain, in respect of going concern, either an emphasis of matter or a qualified ‘except for’ opinion, the License Applicant should also submit

iv. A subsequent audit opinion without going concern emphasis of matter or qualification;

v. Additional documentary evidence demonstration the License Applicant’s ability to continue as a going concern until at least the end of the season to be licensed.

vi. Fill the income statement figures in USD currency into Club Licensing Administration System (CLAS) and consider the below input instructions:

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a. Input all amounts in USD currency only, converted at the financial year end exchange rate.

b. Input NUMERICS only, except for Breakdown of "Other Income" and "Other Expenses“.

c. Input WHOLE numbers only, no decimals (.); no commas (,) except for Exchange Rate field.

d. All inputs must agree with the Audited Financial Statements.

1.2.2 REPORTING PERIOD

1P

stP July 2020 to 30P

thP June 2021

1.2.3 MINIMUM INFORMATION AND DOCUMENTS TO BE SUBMITTED BY THE LICENSE APPLICANT

1.2.3.1 INTRODUCTION

It is the responsibility of the License Applicant to determine the reporting entity (or combination of entities) in respect of which financial information is required to be provided (cf. Articles 4.2.1.7 to 4.2.1.10, and Article 4.2.2 of the UAE Pro League Club Licensing Regulations). In turn, the Licensor will assess whether, in respect of each License Applicant, the selected reporting entity is appropriate for club licensing purposes.

License applicants must prepare annual financial statements based on the accounting standards required by the financial reporting framework of IFRS.

For the purpose of club licensing requirements, the audited annual financial statements must consist of:

a) A balance sheet;

b) A profit and loss account;

c) A cash flow statement;

d) Notes, comprising a summary of significant accounting policies and other explanatory notes; and

e) A financial review by management.

The financial statements must be prepared based on certain underlying principles, including:

• Fair presentation and compliance with national accounting practice;

• Consistency of presentation;

• Accrual basis for accounting;

• Each material class of items shall be presented separately in the financial statements; and

• Assets and liabilities, and income and expenses, shall not be offset unless required or permitted by national accounting practice.

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The financial statements must be prepared on the assumption that the License Applicant is a going concern, meaning it will continue in operation for the foreseeable future. It is assumed that the License Applicant has neither the intention nor the necessity to go into liquidation, cease trading or seek protection from creditors pursuant to laws or regulations.

Further commentary about underlying financial reporting principles is contained within Appendix II of the AFC Club Licensing Manual.

Each component of the annual financial statements shall be identified clearly. In addition, the following information shall be displayed prominently, and repeated where necessary within the financial statements, for a proper understanding of the information presented:

a) the name (and legal form), domicile and business address of the reporting entity and any change in that information from the preceding statutory closing date;

b) whether the financial information covers the individual License Applicant or a group of entities or some other combination of entities and to describe the structure and composition of any such group or combination;

c) the statutory closing date and the period covered by the financial information (for both current and comparative information); and

d) the presentation currency.

The annual financial statements must be approved by the highest decision-making body of the License Applicant and this must be evidenced by way of a brief statement and signature on behalf of the executive body of the reporting entity.

1.2.3.2 CONSOLIDATION REQUIREMENTS

If the License Applicant has control of any subsidiary, then the consolidated financial statements must be prepared and submitted to the Licensor as if the entities included in the reporting perimeter (as defined in criteria L.04) were a single company.

A subsidiary may be excluded from the reporting perimeter only if:

a) The subsidiary is immaterial compared with the overall group made by the License Applicant; or

b) The subsidiary’s activity is clearly and exclusively not related to football.

If a subsidiary is excluded from the reporting perimeter, the management of the License Applicant must justify its decision to the Licensor in detail.

If the License Applicant is controlled by a parent who has been included in the reporting perimeter, consolidated financial statements must be prepared and submitted to the Licensor as if the entities included in the reporting perimeter were a single company.

If the License Applicant is a football company as per Article 4.2.1.1 b) of the UAE Pro League Club Licensing Regulations, it must provide the Licensor with the financial information of the football company and the registered member (e.g. combined and/or consolidated financial statements as if they were a single company).

Note: Combined financials must include elimination entries similar to consolidation.

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1.2.3.3 MINIMUM REQUIREMENTS FOR THE CONTENT OF ANNUAL FINANCIAL STATEMENTS

Notwithstanding the requirements of IFRS, the financial criteria do require License Applicants to present a specific minimum level of historic financial information to the Licensor. This manual sets out the minimum requirements for the content of annual financial information. Other than in respect of player accounting matters, this manual does not prescribe the basis for recognition and measurement of transactions and other events; as such matters are addressed by IFRS.

The audited annual financial statements must meet the minimum requirements for content and accounting summarised in Articles 1.2.3.5 to 1.2.3.11 below. In particular, minimum information as illustrated in Appendices 1a to 1d of this Manual must be included in the documents submitted by the License Applicant. In addition, Appendix III of the AFC Club Licensing Manual sets out a model annual financial statements (and commentary) that illustrate typical disclosures to meet these minimum requirements.

If the audited annual financial statements meet the minimum disclosure requirements and accounting principles defined by this manual, then no further supplementary information has to be provided to the Licensor (i.e. alternative 1 in Diagram III below), unless the Licensor requests otherwise.

1.2.3.4 SUPPLEMENTARY INFORMATION

If the minimum requirements for the content and accounting are not met in the audited annual financial statements, then the License Applicant must prepare supplementary information in order to meet the minimum information requirements (i.e. alternative 2 in the diagram below). Together, the audited annual financial statements and the supplementary information comprise the annual financial information that is submitted to the Licensor.

Diagram III: The acceptable alternatives for annual financial information submitted to the Licensor

The content and presentation of the supplementary information, if required at all, will vary between License Applicants depending on the amount of information already disclosed in the separate audited annual financial statements. For example, the supplementary information document might simply include a certain disclosure note, or notes, not otherwise included in the audited financial statements. For some License Applicants, the supplementary information document might be more extensive and might have to include a full balance sheet, profit and loss account, cash flow statement and associated notes if these are not required by the relevant national law for incorporated companies or if, for example, there is a requirement for the

Alternative 1

OR

Alternative 2

AUDITED ANNUAL

FINANCIAL STATEMENTS

AUDITED ANNUAL

FINANCIAL STATEMENTS

SUPPLEMENTARY INFORMATION

LICENSOR

LICENSOR

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License Applicant to restate figures as set out in Article 1.2.3.11 (Accounting requirements for player registration costs).

The supplementary information must be prepared on a basis of accounting, and accounting policies, consistent with the annual financial statements. Financial information must be extracted from sources consistent with those used for the preparation of the annual financial statements. Where appropriate, disclosures in the supplementary information must agree to, or reconcile to, the relevant disclosures in the annual financial statements.

1.2.3.5 BALANCE SHEET

The minimum requirements for the content in respect of balance sheet items at the statutory closing date (and comparative figures in respect of the prior statutory closing date) are stated below. These minimum requirements are also illustrated in Appendix 1a.

Current assets

a) cash and cash equivalents;

b) accounts receivable from player transfers;

c) accounts receivable from group entities and related partiesP

(3)P;

d) other current assets;

e) inventories;

Non current assets

f) tangible fixed assetsP

(1)P;

g) intangible assets – playersP

(1)P;

h) intangible assets – othersP

(1)P;

i) investmentsP

(2)P;

j) accounts receivable from player transfers;

k) accounts receivable from group entities and related partiesP

(3)P;

l) other non-current assets;

Current liabilities

m) bank overdrafts and loans;

n) accounts payable relating to player transfers;

o) accounts payable to group entities and related partiesP

(3)P;

p) accounts payable to employees;

q) accounts payable to players;

r) accounts payable – other;

139

s) tax liabilities;

t) other current liabilities;

u) short term provisionsP

(4)P;

Non-current liabilities

v) bank and other loans;

w) accounts payable relating to player transfers;

x) accounts payable to group entities and related partiesP

(3)P;

y) accounts payable relating to social / tax authorities;

z) other non-current liabilities;

aa) other tax liabilities;

bb) long term provisionsP

(4)P;

Net assets/liabilities

cc) net assets/liabilitiesP

(5)P;

Equity

dd) treasury shares;

ee) issued capital and reserves.P

(6)

Management may consider that line items (a) to (bb) above are best presented on the face of the balance sheet and the additional information (described below) in notes.

The minimum information requirements in respect of certain balance sheet items shall also include the following:

P

(1)P In respect of each of tangible fixed assets and intangible assets, a reconciliation of the carrying

amount at the beginning and end of the period, showing additions, disposals, revaluations, impairment, depreciation/amortisation and any other changes.

P

(2)P Investments shall include investments in subsidiaries, jointly controlled entities and associates.

In respect of investments in subsidiaries, jointly controlled entities and associates, as a minimum, the following information must be disclosed for each investment:

i. The name;

ii. Country of incorporation or residence;

iii. Type of business/operations of the entity;

iv. Proportion of ownership interest;

v. If different, proportion of voting power held; and

vi. A description of the method used to account for the investments.

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P

(3)P Sub-classification of the total balance receivable to disclose separately amounts receivable

from group entities and amounts receivable from other related parties; and, sub-classification of the total balance payable to disclose separately amounts payable to group entities and amounts payable to other related parties.

P

(4)P For each class of provision, disclose the carrying amount at the beginning and end of the period,

the amount utilised and any amount released, or credited, in the period.

P

(5)P The net assets/liabilities figure, being the aggregate of total assets less total liabilities, is used

to determine whether or not the License Applicant is in breach of indicator IND.03 as described in Article 1.7.4.2.

P

(6)P Sub-classification of the total balance of issued capital and reserves to disclose separately share

capital, share premium, other reserves and retained earnings.

1.2.3.6 PROFIT AND LOSS ACCOUNT

The minimum requirements for the content in respect of profit and loss account (sometimes referred to as an income statement) items for the financial year (and comparative figures in respect of the prior financial year) are stated below. These minimum requirements are also illustrated in the model financial statements in Appendix 1b.

Revenue

a) gate receipts;

b) sponsorship and advertising;

c) broadcasting rights;

d) revenue distributed from UAE FA and UAE Pro League, including solidarity payments and prize money;

e) subsidy from government and its agencies;

f) merchandising;

g) transfer fee income;

h) membership fee;

i) rental income from stadia / facilities;

j) other operating income;

Expenses

k) cost of sales/materials;

l) compensation of players (first team);

m) compensation of coaches (first team);

n) compensation of players (U21 team);

o) compensation of coaches (U21 team);

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p) compensation of players (academy youth teams);

q) compensation of coaches (academy youth teams);

r) compensation of employees (except players and coaches);

s) operational expenses of first team (training camps, logistics);

t) operational expenses of U21 team (training camps, logistics);

u) operational expenses of academy youth teams (training camps, logistics);

v) advertising / promotion / marketing expenses;

w) rental / maintenance fees of stadium / training centre;

x) administrative costs;

y) depreciation and amortisation P

(1)P;

z) impairment of fixed assets P

(2)P;

aa) agents’ fees

bb) other operating expenses;

Other

cc) profit/loss on disposal of assetsP

(3)

dd) profit/loss on disposal of intangible assets – players;

ee) finance income;

ff) finance costs;

gg) tax expense;

hh) profit or loss after taxation.

The minimum information requirements in respect of certain profit and loss account items also include the following:

P

(1)P Separate disclosure required of depreciation of tangible fixed assets, amortization of player

registration costs and amortisation of other intangible assets.

P

(2)P Separate disclosure required of impairment of player registration costs and impairment of other

tangible or intangible fixed assets.

P

(3)P Separate disclosure required of profit or loss from disposal of player registrations and profit or

loss from disposal of other tangible or intangible fixed assets.

1.2.3.7 CASH FLOW STATEMENT

The cash flow statement must report cash flows for the financial year (and comparatives for the prior financial year) classified separately by operating, investing and financing activities, in a manner

142

which management consider most appropriate. The cash flow statement must be presented using the indirect method also the direct method may be used along with it.

The components of cash and cash equivalents shall be disclosed and there shall be presented a reconciliation of the amounts in the cash flow statement with the equivalent items reported in the balance sheet. These minimum requirements are also illustrated in the model financial statements in Appendix 1c.

1.2.3.8 NOTES TO THE FINANCIAL STATEMENTS

Notes to the annual financial statements must be presented in a systematic manner. Each item on the face of the balance sheet, profit and loss account and cash flow statement shall be cross-referenced to any related information in the notes.

The minimum requirements for disclosure in notes are as follows:

a) Accounting policies

The basis of preparation of the financial statements and a summary of the significant accounting policies used.

b) Tangible fixed assets

Each class of tangible fixed asset must be disclosed separately (e.g. property, stadium and equipment). The following information must be disclosed for each class of tangible fixed asset:

i. the gross carrying amount and the accumulated depreciation (aggregated with accumulated impairment losses) at the beginning and end of the period; and

ii. a reconciliation of the carrying amount at the beginning and the end of the period, showing additions, disposals, increases or decreases during the period resulting from revaluations, impairment losses recognized in the profit and loss account during the period (if any), impairment losses reversed in the profit and loss account during the period (if any) and depreciation.

The depreciation methods and useful lives (or depreciation rates) used must be disclosed in the accounting policy notes.

c) Intangible fixed assets

Each class of intangible fixed asset must be disclosed separately (e.g. player registrations, goodwill, other intangible assets).

The following information must be disclosed for each class of intangible fixed asset:

i. The gross carrying amount and the accumulated amortization (aggregated with accumulated impairment losses) at the beginning and end of the period; and

ii. a reconciliation of the carrying amount at the beginning and the end of the period, showing additions, disposals, decreases during the period resulting from impairment losses recognized in the profit and loss account during the period (if any) and amortization.

For further information and guidance in relation to accounting for player registrations, please refer to Article 1.2.3.11.

d) Pledged assets and assets under reservation of title

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The existence and amounts of restrictions on title, and property, stadium and equipment pledged as security for liabilities or guarantees, must be disclosed.

The existence and carrying amounts of intangible assets whose title is restricted and the carrying amount of intangible assets pledged as security for liabilities must be disclosed.

e) Investments

Investments must include investments in subsidiaries, jointly controlled entities and associates. In respect of investments in subsidiaries, jointly controlled entities and associates, the following information must be disclosed as a minimum for each investment:

i. Name; ii. Country of incorporation or residence;

iii. Type of business/operations of the entity; iv. Proportion of ownership interest; v. If different, proportion of voting power held; and

vi. Description of the method used to account for investments.

f) Bank overdrafts and loans

For each class of financial liability the following must be disclosed:

i. Information about the extent and nature of the financial instruments, including amounts and duration and any significant terms and conditions that may affect the amount, timing and certainty of future cash flows;

ii. Any pledged collateral and annual interest rates; and iii. The accounting policies and methods adopted, including the criteria for recognition and

the basis of measurement applied.

g) Provisions

Provisions must be disclosed in separate classes. In determining which provisions may be aggregated to form a class, it is necessary to consider whether the nature of the items is sufficiently similar to be combined in a statement of a single amount.

For each class of provision, the carrying amount at the beginning and end of the period, the amount utilized and any amount released, or credited, in the period must be disclosed.

h) Issued capital and reserves

Share capital, other reserves and retained earnings must be disclosed separately.

i. Share capital In relation to share capital issued during the current year, the following must be disclosed: • Number and type of shares issued; • Share premium (if applicable) arising on the shares issued; • Total amount raised as a result of the issuing of shares; • Reason for the issuing of new shares.

ii. Other reserves Where items of property, stadium and equipment are stated at revalued amount, the revaluation surplus, indicating the change for the period and any restrictions on the distribution of the balance to shareholders, must be disclosed.

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iii. Retained earnings The balance of retained earnings (i.e. accumulated profit or loss) at the beginning of the reporting period and at the balance sheet date, and the changes during the reporting period, must be disclosed.

i) Controlling party

When the reporting entity is controlled by another party, there must be disclosure of the related party relationship and the name of that party and, if different, that of the ultimate controlling party. If the controlling party or ultimate controlling party of the reporting entity is not known, that fact shall be disclosed. This information shall be disclosed irrespective of whether any transactions have taken place between the controlling parties and the reporting entity.

j) Related party transactions

If there have been transactions between related parties during the period, the reporting entity shall disclose the nature of the related party relationship, as well as information about the transactions during the period and outstanding balances at the period end, necessary for an understanding of the potential effect of the relationship on the financial statements. At a minimum, disclosures must include:

i. the amount and nature of the transactions;

ii. the amount of outstanding balances and:

• their terms and conditions, including whether they are secured, and the nature of the consideration to be provided in settlement; and

• details of any guarantees given or received;

iii. provisions for doubtful debts related to the amount of outstanding balances; and

iv. the expense recognised during the period in respect of bad or doubtful debts due from related parties.

The disclosures required must be made separately for each of the following categories:

• the parent; • entities with joint control or significant influence over the reporting entity; • subsidiaries; • associates; • joint ventures in which the reporting entity is a venture; • key management personnel of the entity or its parents; and • other related parties

Confirmation that related party transactions were made on terms equivalent to those that prevail in arm’s length transactions must be made if such items can be substantiated.

k) Contingent liabilities

Unless the possibility of any outflow in settlement is remote, the reporting entity shall disclose for each class of contingent liability at the statutory closing date a brief description of the nature of the contingent liability and, where practicable:

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i. an estimate of its financial effect;

ii. an indication of the uncertainties relating to the amount or timing of any

iii. outflow; and

iv. the possibility of any reimbursement.

l) Events after the balance sheet date

Material non-adjusting events after the balance sheet date must be disclosed (the nature of the event and an estimate of its financial effect, or a statement that such an estimate cannot be made). Examples of such events are:

i. Fixed-term borrowing approaching maturity without realistic prospects of renewal or payment;

ii. Substantial operating losses; iii. Discovery of material fraud or errors that show the financial statements are incorrect; iv. Management determining that it intends to liquidate the entity or to cease trading, or

that it has no realistic alternative but to do so; v. Player transactions where the amounts paid or received are significant;

vi. Transactions relating to property – for example, in relation to the club’s stadium.

m) Other disclosure

i. Agents’ fees

The total amount of payments made to or for the benefit of an agent must be disclosed.

ii. Players’ economic rights (or similar)

For any player for whom the economic rights or similar are not fully owned by the License Applicant, the name of the player and the percentage of economic rights or similar held by the License Applicant at the beginning of the period (or on acquisition of the registration) and at the end of the period must be disclosed.

iii. Tax expense

The components of tax expense must be disclosed separately. That is, the aggregate amount included in the determination of net profit or loss for the reporting period in respect of current and/or deferred tax.

iv. Miscellaneous

Any additional information or disclosure that is not presented on the face of the balance sheet, profit and loss statement or cash flow statement, but is relevant to an understanding of any of those statements and/or is required to meet the minimum financial information requirements, must be disclosed.

Additionally, please refer to Appendix III of the AFC Club Licensing Manual.

1.2.3.9 FINANCIAL REVIEW BY MANAGEMENT

The annual financial statements must include a financial review or commentary by management (sometimes referred to as a Directors’ Report) that describes and explains the main features of the reporting entity’s financial performance and financial position and the principal risks and uncertainties it faces. At a minimum, the review must include the list of Board members and the

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year-end position of the License Applicant. A sample of the financial review is as set out in Appendix III of the AFC Club Licensing Manual.

The annual financial statements must also include the names of persons who were members of the executive, or board of directors, and supervisory bodies of the reporting entity at any time during the year.

1.2.3.10 ACCOUNTING REQUIREMENTS FOR PLAYER REGISTRATION COSTS

Notwithstanding that each License Applicant has to prepare audited annual financial statements according to the IFRS, the manual does include a specific accounting requirement in relation to player registration costs carried as intangible fixed assets.

Player transfers are a particular feature of the football industry. The accounting treatment adopted by License Applicants in respect of player registration costs can have a significant impact on the reported financial results and financial position.

Therefore, AFC consider that certain minimum accounting requirements must be applied by License Applicants for the purpose of club licensing and to have a common approach within the Asian football family.

The License Applicants must ensure that costs relating to the acquisition of a player are capitalized, and not treated as an expense.

Additionally, the minimum accounting requirements for player registration costs are described as follows:

a) In respect of each individual player’s registration, the depreciable amount must be allocated on a systematic basis over its useful life. This is achieved by the systematic allocation of the cost of the asset as an expense over the period of the player’s contract.

b) Only direct costs of acquiring a player’s registration can be capitalised. For accounting purposes, the carrying value of an individual player must not be revalued upwards, even though management may believe market value is higher than carrying value. In addition, whilst it is acknowledged that a License Applicant may be able to generate some value from the use and/or transfer of local trained players, for accounting purposes, costs relating to an applicant’s own youth sector must not be included in the balance sheet – as only the cost of players purchased is to be capitalised.

c) Amortisation must begin on the start date of the contract. Amortisation shall cease at the earlier of the date that the asset is classified as held for sale or the date that the asset is derecognised (i.e. the registration is transferred to another club), whichever comes first.

In addition, the following principle must be applied: all capitalised player values must be reviewed individually each year by management for impairment. If the recoverable amount for an individual player is lower than the carrying amount on the balance sheet, the carrying amount must be adjusted to the recoverable amount and the adjustment charged to the profit and loss account as an impairment cost.

The minimum accounting requirements for the disposal of a player’s registration are as follows:

a) The profit/(loss) on the disposal of a player’s registration to another club to be recognized in the profit and loss account is the difference between the disposal proceeds and the residual carrying value of the player’s registration in the balance sheet as at the date of the transfer.

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b) Any profit in respect of a player for whom the License Applicant retains the registration must not be recognized in the profit and loss account. For the avoidance of doubt, any profit arising from the disposal of economic rights or similar of a player to any other party must be deferred, and a profit can only be recognized in the profit and loss account following the permanent transfer of a player’s registration to another club.

The License Applicant must prepare supplementary information (to be submitted to the Licensor) if the accounting requirements described in this sub-section are not met by the disclosures and accounting treatment in the audited annual financial statements. The supplementary information must include a restated balance sheet, profit and loss account and any associated notes to meet the requirements set out above.

There must also be included a note (or notes) reconciling the results and financial position shown in the supplementary information document to those shown in the audited financial statements (that were prepared under the national accounting practice). The restated financial information must be assessed by the auditor by way of agreed-upon procedures.

1.2.3.11 REQUIREMENT FOR PREPARATION OF A PLAYER IDENTIFICATION TABLE

Due to the specificity and, for many clubs, significance of player acquisition costs, License Applicants must prepare a player identification table. The player identification table is also a tool that can be used by management (and auditors) to reconcile the balance sheet and profit and loss account figures relating to player registrations to the underlying detail, and for annual impairment considerations.

The player identification table must be provided to the auditor and the Licensor. An illustration of a player identification table is included in Appendix 1d.

The minimum information for the content of the player identification table in respect of each relevant player’s registration held during the period is as follows:

a) Name and date of birth;

b) Start and end date of contract;

c) The direct costs of acquiring the player’s registration;

d) Accumulated amortisation brought forward and as at the end of the period;

e) Expense/amortisation in the period;

f) Impairment cost in the period;

g) Disposals (cost and accumulated amortisation);

h) Net book value (carrying amount); and

i) Profit / (loss) from disposal of player’s registration.

The relevant players about whom details are required in the table are all those players whose registration is held by the License Applicant at any time during the period and some direct acquisition cost has been incurred (at some point in time in the period or prior periods) in respect of the player(s).

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The following aggregate figures in the player identification table must be reconciled to the relevant figures in the balance sheet and profit and loss account in the audited annual financial statements.

a) The aggregate of the amortisation of player registrations in the current period as shown in the player identification table must agree/reconcile to ‘Amortisation of player registrations’ (disclosed on the face of, or in a note to, the profit and loss account for the period);

b) The aggregate of impairment provisions made in the current period as shown in the player identification table must agree/reconcile to ‘Impairment of player registrations’ (disclosed on the face of, or in a note to, the profit and loss account for the period);

c) The aggregate of profit/(loss) on disposal of player registrations in the player identification table must agree/reconcile to ‘Profit/(loss) from disposal of player registrations’ (disclosed on the face of, or in a note to, the profit and loss account for the period);

d) The aggregate of the net book value of players’ registrations in the player identification table must agree/reconcile to the figure for ‘Intangible assets – players’ in the balance sheet (on the face or in the notes thereto) for the period end.

Note: For License Applicants who have restated player accounting figures to meet the accounting requirements of the manual, these aggregate figures from the player identification table must agree/reconcile to the restated figures in the annual financial information.

1.2.4 EXTERNAL AUDITOR FOR THE ANNUAL FINANCIAL STATEMENTS

1.2.4.1 DETERMINATION OF THE AUDITOR

The License Applicant selects the independent auditor; independent in compliance with the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants.

The auditor must be a member of one of the relevant IFAC member bodies.

The License Applicant and the auditor enter into an engagement for the performance of the assessment procedures on the annual financial information prepared by management.

1.2.4.2 THE AUDITOR’S REPORT

The annual financial statements must be audited by an independent auditor (cf. Article 1.2.4.1) in accordance with the International Standards on Auditing.

The auditor’s report must include a statement confirming that the audit was conducted in accordance with the International Standards on Auditing and must be submitted to the Licensor together with the annual financial statements to form a basis for the licensing decision.

The auditors’ report must include a scope paragraph describing the nature of an audit, including a statement that the audit was conducted in accordance with International Standards on Auditing or in accordance with relevant national standards or practices as appropriate.

The type of audit opinion provided will have implications for the Licensor’s own assessment of the License Applicant’s audited annual financial statements.

The auditor shall review and assess the conclusions drawn from the audit evidence obtained, as the basis for the expression of an opinion on the financial statements. The auditor's report shall contain a clear written expression of opinion on the financial statements taken as a whole.

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In Appendix VI of the AFC Club Licensing Manual, further guidance is provided in relation to the basic elements of the auditor’s report and the meaning of different types of opinion. The different types of auditor’s opinion are described below, albeit there may be some variation in national requirements.

An unqualified opinion shall be expressed when the auditor concludes that the financial statements give a true and fair view (or are presented fairly, in all material respects) in accordance with the identified financial reporting framework (identifying the country of origin of the financial reporting framework when the framework used is not IFRS).

An auditor's report is considered to be modified in the following four situations:

i. Emphasis of matter;

ii. Qualified opinion;

iii. Disclaimer of opinion; or

iv. Adverse opinion.

Since the going concern assumption is a fundamental principle in the preparation of the financial statements, management of the License Applicant have a responsibility to assess the reporting entity’s ability to continue as a going concern. In turn, the auditor’s responsibility is to consider the appropriateness of management’s use of the going concern assumption in the preparation of the financial statements, and consider whether there are material uncertainties about the reporting entity’s ability to continue as a going concern that need to be disclosed in the financial statements. Matters relating to going concern can give rise to modifications to the audit report (any of the items i) to iv) above) and will have implications for the Licensor’s own assessment procedures (as set out in Article 1.2.5 below).

If the annual financial statements do not meet the minimum requirements for content and accounting, then the License Applicant must prepare some supplementary information (i.e. alternative 2 in Articles 1.2.1 and 1.2.3.4). The supplementary information must then be assessed by the auditor by way of performance of, as a minimum, agreed-upon procedures. The auditor will provide a report of the factual findings of the agreed-upon procedures.

The agreed-upon procedures shall, as a minimum, include:

a) Reading the supplementary information prepared by management;

b) Making enquiries of management regarding the compilation of the supplementary information; and

c) Comparing the supplementary information to the sources from which it was obtained.

International Standard on Related Services (ISRS) 4400, ‘Engagements to Perform Agreed-upon Procedures Regarding Financial Information’ provides guidance on the auditor’s professional responsibilities when an engagement to perform agreed-upon procedures is undertaken and on the form and content of the report that the auditor issues in connection with such an engagement.

Some further guidance is provided in Appendix V of the AFC Club Licensing Manual.

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1.2.5 ASSESSMENT PROCEDURES BY LICENSOR

The Licensor inspects the submitted information and addresses the consequences of any modifications to the audit report (compared to the normal form of unqualified report) and/or deficiencies compared to the minimum disclosure and accounting requirements. If the annual financial statements meet the minimum requirements for content and accounting defined by this manual, then no further supplementary information has to be provided (i.e. alternative 1 in Articles 1.2.1 and 1.2.3.4), unless the Licensor requests otherwise.

As a minimum, the Licensor must perform the following assessment procedures:

a) assess whether the selected reporting entity/entities is appropriate for club licensing purposes; b) assess whether all required reports, documentations and forms have been submitted; c) assess whether submitted reports, documentations and forms contain the minimum required

information and is according to the format as per the Regulations; d) Assess the information (annual financial statements that may also include supplementary

information) submitted to form a basis for the licensing decision. e) Read and consider the annual financial statements and the auditor’s report thereon. f) Address the consequences of any modifications to the audit report (compared to the normal

form of unqualified report) and/or deficiencies compared to the minimum disclosure and accounting principles stated in these Regulations.

1.2.6 LICENSOR DECISION

The License must be refused:

a) If the License Applicant have submitted annual financial statements, documents, reports and forms for the wrong reporting entity/entities;

b) If all the required annual financial statements, documents, reports and forms (cf. Articles 1.2.1 and 1.2.3), (including any supplementary information) are not submitted to the Licensor within

the defined deadline;

c) If the submitted annual financial statements, documents, reports and forms (including any supplementary information) do not contain all the minimum information and/or is/are not in accordance with the format as required in this Regulations (cf. Article 1.2.3);

d) If having assessed the annual financial statements, documents, reports and forms submitted, the Licensor is not convinced that the License Applicant is able to continue as a going concern until at least the end of the season to be licensed.

Having read the auditor’s report on the annual financial statements, the Licensor must assess it according to the points below:

e) If the auditor’s report has an unqualified opinion, without any modification, this provides a satisfactory basis for granting the License in respect of criterion F.01.

f) If the auditor’s report has a disclaimer of opinion or an adverse opinion, the License must be refused, unless a subsequent audit opinion without disclaimer of opinion or an adverse opinion is provided (in relation to another set of financial statements for the same financial year, that meet the minimum requirements) and the Licensor is satisfied with the subsequent audit opinion. The subsequent audit opinion must be submitted to the Licensor, together with the auditor’s report according to the deadline that has been set for the financial criteria (cf. Chapter 5 of the UAE Pro League Club Licensing Regulations).

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g) If the auditor’s report has, in respect of going concern, either an emphasis of matter or a qualified ‘except for’ opinion, the License must be refused, unless either:

i. a subsequent audit opinion without going concern emphasis of matter or qualification is provided, in relation to the same financial year. The subsequent audit opinion must be submitted to the Licensor, together with the auditor’s report according to the deadline that has been set for the financial criteria (cf. Chapter 5 of the UAE Pro League Club Licensing Regulations); or

ii. additional documentary evidence demonstrating the License Applicant’s ability to continue as a going concern until at least the end of the season to be licensed has been provided to, and assessed by, the Licensor to his satisfaction. The additional documentary evidence includes, but is not necessarily limited to, the information described in Article 1.7 (Future financial information). These additional documentary evidences must be submitted to the Licensor, together with the auditor’s report according to the deadline that has been set for the financial criteria (cf. Chapter 5 of the UAE Pro League Club Licensing Regulations).

If the auditor’s report in respect of the annual financial statements submitted in accordance with F.01 includes an emphasis of matter or a qualified ‘except for’ opinion in respect of going concern, then the License Applicant/licensee shall be in breach of indicator IND.01 (as set out in Article 1.7.4.2). As a result, the Licensor must undertake more extensive assessment procedures in respect of criterion F.06 (Future financial information) and, if granted a License, the licensee must also comply with criterion F.08 (Duty to update future financial information).

Submission of a subsequent audit opinion and/or additional documentary evidences does not automatically mean that the License Applicant will be granted a License. The Licensor must be convinced that the subsequent audit opinion and/or additional evidences demonstrate the ability of the License Applicant to continue as going concern until the end of the season to be licensed.

h) If the auditor’s report has, in respect of a matter other than going concern, either an emphasis of matter or a qualified ‘except for’ opinion, then the Licensor must consider the implications of the modification for club licensing purposes.

The License may be refused, unless additional documentary evidence is provided, and assessed, to the satisfaction of the Licensor. The additional evidence that may be requested by the Licensor will be dependent on the reason for the modification to the audit report.

i) If the License Applicant provides supplementary information (according to alternative 2 in Article 1.2.1) the Licensor shall additionally assess the auditor’s report of the agreed-upon procedures in respect of the supplementary information. If the auditor’s report of factual findings from the agreed-upon procedures includes reference to errors and/or exceptions found, the License may be refused.

Appendix VII of the AFC Club Licensing Manual provides a diagrammatic summary of implications on the licensing decision of different modifications to the audit report. The Licensor may ask for additional evidence to enable the assessment of the License Applicant to his satisfaction.

1.2.7 RELEVANT APPENDICES

UAE Pro League Club Licensing Manual: Appendices 1a, 1b, 1c and 1d

AFC Club Licensing Manual:

o Annual financial reporting: Overall considerations and underlying principles (Appendix II)

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o Annual financial reporting: Model financial statements and commentary (Appendix III)

o Annual financial reporting: Player identification table (Appendix IV)

o Annual financial reporting: Illustrative form of agreed-upon procedures on supplementary information (Appendix V)

o Annual financial reporting: Commentary regarding audit reports – contents and different forms of opinion

o Annual financial reporting: Diagrammatic summary of implications on the licensing decision of different modifications to the auditor’s report (Appendix VII)

o Promoted applicants: Guidance on relaxation of disclosure requirements (Appendix XXIV)

1.3 CRITERION F.02: INTERIM FINANCIAL STATEMENTS Requirements in Articles 1.3.1 to 1.3.4 are mandatory and constitute the minimum requirements for the License Applicant in order to fulfill criterion F.02.

1.3.1 THE CRITERION


F.02 A FINANCIAL STATEMENTS FOR THE INTERIM PERIOD – REVIEWED or AUDITED

The License Applicant must prepare and submit additional financial statements (reviewed or audited by an external auditor) covering an interim period, starting from the day immediately after the statutory closing date and ends on 31P

stP December the year preceding the season to be licensed (i.e. 1P

stP July to 31P

stP

December). The interim financial statements shall meet the minimum disclosure requirements and accounting principles defined by this manual (applicable for UAE Pro League competitions “c.f article 4.6.1 of UAE Pro League Club Licensing Regulation”).

Documents to be submitted: see also Article 1.3.3 below

i. Reviewed financial statements, including:

a. Balance Sheet (see Appendix 2a); b. Profit and Loss Statement (see Appendix 2b); c. Cash Flow Statement (see Appendix 2c); d. Explanatory notes to Financial Statements;

ii. Financial Review by Management (see Articles 1.2.3.9 and 1.3.3.1 below);

iii. Player identification table (see Article 1.3.3.3 below) according to format in Appendix 2d.

In case the interim report contain, in respect of going concern, either an emphasis of matter or a qualified ‘except for’ opinion, the License Applicant should also submit

iv. A subsequent audit opinion without going concern emphasis of matter or qualification;

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v. Additional documentary evidence demonstration the License Applicant’s ability to continue as a going concern until at least the end of the season to be licensed.


The interim financial statements shall cover the interim period beginning on the day immediately after the statutory closing date and ending 31P

stP December the year preceding the season to be

licensed (i.e. 1P


stP December 2020).


1.3.3.1 INTRODUCTION TO THE CONTENT OF INTERIM FINANCIAL STATEMENTS

License Applicants must prepare and present interim financial statements based on the IFRS requirements and these interim financial statements must be reviewed or audited by an independent auditor.

Notwithstanding the requirements of IFRS, the financial criteria do require License Applicants to present a minimum level of historic financial information to the Licensor. This manual sets out the minimum requirements for the content of interim financial reporting. The minimum requirements for the basis for recognition and measurement of transactions and other events in the interim financial statements must be as per the IFRS.

The interim financial statements provide a structured representation of the financial position and performance of the License Applicant.

Interim financial statements must include, as a minimum, the following components:

a) Balance sheet;

b) Profit and loss account;

c) Cash flow statement; and

d) Specific explanatory notes.

The explanatory notes must disclose any events or transactions that are material to an understanding of the current interim period.

If the License Applicant did not have to prepare interim financial statements for the comparable interim period of the immediately preceding financial year, comparative figures may refer to the figures from the financial statements of the immediately preceding full financial year. For example, this may be the case for a club promoted from a lower division not having previously undergone the licensing system in its preceding financial years (see Appendix XXIV of the AFC Club Licensing Manual).

The interim financial statements must be approved by management and this shall be evidenced by way of a brief statement and signature on behalf of the executive body of the reporting entity.

A License Applicant must apply the same accounting policies in its interim financial statements as are applied in its annual financial statements, except for accounting policy changes made after the date of the most recent full annual financial statements that are to be reflected in the next annual financial statements - in which case details shall be disclosed in the interim financial statements.

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The frequency of a License Applicant’s reporting should not affect the measurement of its annual results. To achieve that objective, measurements for interim reporting purposes are made on a year-to-date basis. In Appendix VIII of the AFC Club Licensing Manual, some further guidance notes are provided about recognition and measurement principles that may be appropriate for the management to consider in preparing interim financial statements.

Each component of the interim financial statements shall be identified clearly. In addition, the following information shall be displayed prominently, and repeated where necessary within the interim financial statements, for a proper understanding of the information presented:

a) the name (and legal form), domicile and business address of the reporting entity and any change in that information from the preceding statutory closing date;

b) whether the financial information covers the individual entity or a group of entities or some other combination of entities, and to describe the structure and composition of any such group or combination;

c) the balance sheet date and the interim period covered by the financial information; and

d) the presentation currency.

1.3.3.2 INTERIM FINANCIAL STATEMENTS

The content of the interim financial statements must include, as a minimum:

a) In respect of the balance sheet, each of the line items listed from (a) to (bb) in Article 1.2.3.5;

b) In respect of the profit and loss account, each of the line items listed from (a) to (ee) in Article 1.2.3.6;

c) In respect of the cash flow statement, report cash flows during the period classified separately by operating, investing and financing activities, in a manner which management consider most appropriate, and which is not inconsistent with the classification selected under Article 1.2.3.7 for annual financial statements;

d) Specific explanatory notes, being:

i. a statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements or, if those policies or methods have been changed, a description of the nature and effect of the change; and

ii. disclosure of any events or transactions that are material to an understanding of the current interim period.

Additional line items or notes shall be included if their omission would make the interim financial statements misleading. The minimum requirements for the explanatory notes, as set out above, are limited.

Appendix IX of the AFC Club Licensing Manual provides some additional commentary about what explanatory notes may be included as good practice.

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1.3.3.3 ACCOUNTING REQUIREMENTS FOR PLAYER REGISTRATION COSTS

Each License Applicant that has to prepare interim financial statements must also comply with specific accounting requirements in relation to player registration costs carried as intangible fixed assets.

For criterion F.02, the minimum accounting requirements and the License Applicants to whom they apply are the same as the requirements for criterion F.01 (that relates to the annual financial statements), as described in Article 1.2.3.10.

All those License Applicants that capitalise costs relating to the acquisitions of players must prepare a player identification table as at the interim reporting date. The minimum information for the content of the player identification table is the same as the requirements for criterion F.01, as described in Article 1.2.3.11. The player identification table must be provided to the Licensor.

1.3.4 EXTERNAL AUDITOR FOR THE INTERIM REPORT

1.3.4.1 DETERMINATION OF THE AUDITOR

The License Applicant selects the independent auditor; independent in compliance with the International Federation of Accountants (IFAC) Code of Ethics for Professional Accountants.

The auditor must be a member of one of the relevant IFAC member bodies.

The License Applicant then enters into an engagement for the performance of the assessment procedures on the interim financial statements prepared by management.

The auditor selected by the License Applicant to review the interim financial statements should be the same as the auditor selected to carry out the audit of the annual financial statements. The accumulated knowledge of an auditor from his experience of performing the audit in respect of the annual financial statements is an important requirement that assists the auditor to appropriately undertake the interim review work.

1.3.4.2 THE AUDITOR’S REVIEW REPORT

The interim financial statements must, as a minimum, be the subject of a review by an independent auditor in accordance with the International Standard on Review Engagements (ISRE) 2410, ‘Review of Interim Financial Information Performed by the Independent Auditor of the Entity’.

Alternatively, the License Applicant may choose to have the interim financial statements audited. The auditors’ report must include a scope paragraph describing the nature of the audit, including a reference to compliance with the International Standards on Auditing.

A review, in contrast to an audit, is not designed to obtain reasonable assurance that the financial information is free from material misstatement. A review consists of making inquiries, primarily of persons responsible for financial and accounting matters, and applying analytical and other review procedures. A review may bring significant matters affecting the financial information to the auditor’s attention, but it does not provide the evidence that would be required for an audit. As part of the work, the auditor considers whether any significant factors identified at the previous audit have changed to such an extent as to affect the appropriateness of the going concern assumption.

An illustrative form of reporting by the independent auditor for the scope of the review of the interim financial statements is set out in Appendix X of the AFC Club Licensing Manual.

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Based on the work performed, the auditor shall assess whether any information obtained during the review indicates that the interim financial statements do not give a true and fair view (or are not presented fairly, in all material respects) in accordance with IFRS.

The auditor’s report must:

a) include a statement confirming that the review was conducted in accordance with the International Standard on Review Engagements (ISRE) 2410, Review of Interim Financial Information Performed by the Independent Auditor of the Entity’; and

b) be submitted to the Licensor together with the interim financial statements to form a basis for the licensing decision.

If matters have come to the auditor’s attention, the auditor shall describe, in his review report, those matters that impair a true and fair view (or a fair presentation, in all material respects) in accordance with the identified financial reporting framework.

This description shall include, unless impracticable, a quantification of the possible effect(s) on the interim financial statements, and either:

a) Express a qualified conclusion; or

b) When the effect of the matter is so material and pervasive to the interim financial statements that the auditor concludes that a qualified conclusion is not adequate to disclose the misleading or incomplete nature of the interim financial statements, the auditor express an adverse conclusion.

If there has been a material scope limitation, the auditor shall describe the limitation and either:

c) Express a qualified conclusion in respect of the possible adjustments to the financial statements that might have been determined to be necessary had the limitation on the scope of the auditors work not existed; or

d) When the possible effect of the limitation is so significant and pervasive that the auditor concludes that no level of assurance can be provided, he shall not provide any assurance and disclaim a conclusion.

In certain circumstances, an emphasis of matter paragraph may be added to a review report, without affecting the auditor’s conclusion, to highlight a matter that is included as a note to the interim financial statements that more extensively discusses the matter.

Going concern is a fundamental accounting concept. Whilst management may not consider going concern as fully at the interim stage as they would for annual financial statements, they must undertake a review of their previous work performed in respect of the previous statutory closing date. They shall look at the position in respect of the previous statutory closing date to see whether any of the significant factors which they had identified at that time have changed in the interim to such an extent as to affect the appropriateness of the going concern assumption.

As part of the review, the auditor should inquire whether management has changed its assessment of the entity’s ability to continue as a going concern. When, as a result of this inquiry or other review procedures the auditor becomes aware of events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern, the auditor should inquire of management as to its plans for future action and consider the adequacy of the disclosures about such matters in the interim financial statements. If necessary, the auditor may consider that the uncertainties in respect

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of going concern need to be expressed in his review report and will, in turn, have implications for the Licensor’s own assessment procedures (as set out in Article 1.3.5 below).


In turn the Licensor inspects the submitted information and, if necessary, addresses the consequences of any modifications to the review report.

As a minimum, the Licensor must perform the following assessment procedures:

a) assess whether the selected reporting entity/entities is appropriate for club licensing purposes;

b) assess whether all required reports, documentations and forms have been submitted;

c) assess whether submitted reports, documentations and forms contain the minimum required information and is according to the format as per the Regulations;

d) Assess the information (interim financial statements that may also include supplementary information) submitted to form a basis for the licensing decision;

e) Read and consider the interim financial statements and the auditor’s report thereon;

f) Address the consequences of any modifications to the review or audit report (compared to the normal form of unqualified report) and/or deficiencies compared to the minimum disclosure and accounting principles according to these Regulations.



a) If the License Applicant have submitted annual financial statements, documents, reports and forms for the wrong reporting entity/entities;

b) If the interim financial statements, documents, reports and forms (cf. Articles 1.3.1 and 1.3.3) are not submitted to the Licensor within the defined deadline;

c) If the submitted interim financial statements, documents, reports and forms (including any supplementary information) do not contain all the minimum information and/or is/are not in accordance with the format as required in this Regulations (cf. Article 1.3.3);

d) If having assessed the annual financial statements, documents, reports and forms submitted, the Licensor is not convinced that the License Applicant is able to continue as a going concern until at least the end of the season to be licensed;

e) If the auditor’s report makes a reference to any situation where the License Applicant (or the registered member of the UAE FA which has a contractual relationship with the License Applicant) or any parent company of the License Applicant included in the reporting perimeter is seeking or has received protection from its creditors pursuant to laws or regulations (including voluntary or mandated administration procedures) within the 12 months preceding the License season.

Having read and considered the auditor’s review report on the interim financial statements, the Licensor must assess it according to the points below:

f) If the auditor’s review report states that nothing has come to the auditor’s attention, based on the review, that causes the auditor to believe the financial statements do not give a true and fair

158

view (or are not presented fairly, in all material respects) in accordance with the identified financial reporting framework (negative assurance), this provides a satisfactory basis for granting the License in respect of criterion F.02.

g) If the auditor’s report disclaims a conclusion or gives an adverse conclusion, the License must be refused, unless a subsequent audit opinion without disclaimer of opinion or an adverse opinion is provided (in relation to another set of financial statements for the same financial year, that meet the minimum requirements) and the Licensor is satisfied with the subsequent audit opinion. The subsequent audit opinion must be submitted to the Licensor, together with the auditor’s report according to the deadline that has been set for the financial criteria (cf. Chapter 5 of the UAE Club Licensing Regulations).

h) If the auditor’s review report expresses, in respect of going concern, either an emphasis of matter or a qualified conclusion, then the License must be refused, unless additional documentary evidence demonstrating the License Applicant’s ability to continue as a going concern until at least the end of the season to be licensed has been provided to, and assessed by, the Licensor to his satisfaction. The additional documentary evidence includes, but is not necessarily limited to, the information described in Article 1.7 (Future financial information). The additional documentary evidences must be submitted to the Licensor, together with the auditor’s report according to the deadline that has been set for the financial criteria (cf. Chapter 5 of the UAE Club Licensing Regulations).

If the auditor’s review report in respect of the interim financial statements submitted in accordance with F.02 expresses an emphasis of matter or a qualified conclusion in respect of going concern, then the License Applicant/licensee shall be in breach of indicator IND.02 (as set out in Article 1.7.4.2). As a result, the Licensor must undertake more extensive assessment procedures in respect of criterion F.06 (Future financial information) and, if granted a License, the licensee must also comply with criterion F.08 (Duty to update future financial information).

Submission of additional documentary evidences does not automatically mean that the License Applicant will be granted a License. The Licensor must be convinced that the subsequent audit opinion and/or additional evidences demonstrate the ability of the License Applicant to continue as going concern until the end of the season to be licensed.

i) If the auditor’s review report expresses, in respect of a matter other than going concern, either an emphasis of matter or a qualified conclusion, then the Licensor must consider the implications of the modification for club licensing purposes. The License may be refused, unless additional documentary evidence is provided to, and assessed by, the Licensor to his satisfaction.

Appendix XI of the AFC Club Licensing Manual provides a diagrammatic summary of the implications on the licensing decision of different modifications to the auditor’s review report.

If the interim financial statements have been subject to an audit, rather than a review, having read and considered the auditor’s report on the interim financial statements, the Licensor must assess it according to the points set out in (c) to (g) in Article 1.2.6.


UAE Club Licensing Manual: Appendices 2a, 2b, 2c and 2d

AFC Club Licensing Manual

o Interim financial reporting: Commentary on recognition and measurement (Appendix VIII)

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o Interim financial reporting: Commentary on specific explanatory notes (Appendix IX)

o Interim financial reporting: Illustrative form of review report that may be issued from an engagement to review interim financial statements (Appendix X)

o Interim financial reporting: Diagrammatic summary of implications on the licensing decision of different modifications to the auditor’s review report (Appendix XI)

o Promoted applicants: Guidance on relaxation of disclosure requirements (Appendix XXIV)

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1.4 CRITERION F.03: NO PAYABLES OVERDUE TOWARDS FOOTBALL CLUBS ARISING FROM TRANSFER ACTIVITIES

Unless mentioned specifically, the requirements in Articles 1.4.1 to 1.4.3 are mandatory and constitute the minimum requirements for the License Applicant in order to fulfill criterion F.03.

1.4.1 THE CRITERION


F.03 A NO PAYABLES OVERDUE TOWARDS FOOTBALL CLUBS ARISING FROM TRANSFER ACTIVITIES


• 31P

stP December 2020, unless by the following 31P

stP March 2021 they have

been fully settled, deferred by mutual agreement with the creditor or are subject to a not obviously unfounded dispute submitted to a competent authority. (applicable for UAE PRO LEAGUE competitions “c.f article 4.6.1 of UAE Club Licensing Regulation”) And

• 30P

thP June 2021, unless by the following 31P

stP August 2021 they have been

fully settled, deferred by mutual agreement with the creditor or are subject to a not obviously unfounded dispute submitted to a competent authority. (applicable for AFC competitions)


i. Player “Transfer Payables Table” (as of 31 P

stP December 2020 and 30P

thP

June 2021 (see Article 1.4.3.2 below and Appendix 3a);

ii. Player “Transfer Receivables table” (as of 31 P


thP

June 2021 (see Article 1.4.3.3 below and Appendix 3b);

iii. Any supporting evidence to explain overdue payables (written agreements, legal cases, etc.) see Articles 1.4.3.1 and 1.4.3.4 below.

iv. Confirmation letter declare all outstanding balances (Payables and Receivables) arising from transfer activities (see appendix 3c).

v. Letter from the License applicant’s lawyer or the legal advisor (to be dated and submitted on 31st March 2021 and 31 August 2021) declare that whether there is a legal cases or not that claimed from or against the License applicant as at 31 December 2020 and 30 June 2021, respectively (applicable for criteria F.03 and F.04). In addition, clarification of the pending legal cases status along with any financial liabilities which can be measured.

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1.4 CRITERION F.03: NO PAYABLES OVERDUE TOWARDS FOOTBALL CLUBS ARISING FROM TRANSFER ACTIVITIES


1.4.1 THE CRITERION


F.03 A NO PAYABLES OVERDUE TOWARDS FOOTBALL CLUBS ARISING FROM TRANSFER ACTIVITIES


• 31P

stP December 2020, unless by the following 31P

stP March 2021 they have

been fully settled, deferred by mutual agreement with the creditor or are subject to a not obviously unfounded dispute submitted to a competent authority. (applicable for UAE PRO LEAGUE competitions “c.f article 4.6.1 of UAE Club Licensing Regulation”) And

• 30P





i. Player “Transfer Payables Table” (as of 31 P


thP

June 2021 (see Article 1.4.3.2 below and Appendix 3a);

ii. Player “Transfer Receivables table” (as of 31 P


thP

June 2021 (see Article 1.4.3.3 below and Appendix 3b);

iii. Any supporting evidence to explain overdue payables (written agreements, legal cases, etc.) see Articles 1.4.3.1 and 1.4.3.4 below.

iv. Confirmation letter declare all outstanding balances (Payables and Receivables) arising from transfer activities (see appendix 3c).

v. Letter from the License applicant’s lawyer or the legal advisor (to be dated and submitted on 31st March 2021 and 31 August 2021) declare that whether there is a legal cases or not that claimed from or against the License applicant as at 31 December 2020 and 30 June 2021, respectively (applicable for criteria F.03 and F.04). In addition, clarification of the pending legal cases status along with any financial liabilities which can be measured.

1.4.2 REPORTING DATE

Regardless of the statutory closing date or interim financial reporting date of a License Applicant, the criterion is to be assessed as at 31st December 2020 and as at 30P

thP June 2021.

1.4.3 MINIMUM INFORMATION AND DOCUMENTS TO BE SUBMITTED BY LICENSE APPLICANT

1.4.3.1 INTRODUCTION TO THE CONTENT OF THE TRANSFER PAYABLES TABLE

Payables are considered as overdue if they are not paid according to the agreed terms.

For the purpose of criterion F.03, payables are only those amounts due to football clubs arising from the direct costs of acquiring a player’s registration. These include training compensation as defined in the “FIFA Regulations for the Status and Transfer of Players” as well as clauses for future compensation.

Payables are not considered as overdue, within the meaning of these regulations, if the License Applicant / licensee (i.e. debtor club) is able to prove by 31st August 2021 (for UAE Pro League competitions: 31st March 2021) respectively that:

a) it has paid the relevant amount in full; or

b) it has concluded an agreement which has been accepted in writing by the creditor to extend the deadline for payment beyond the applicable deadline (note: the fact that a creditor may not have requested payment of an amount does not constitute an extension of the deadline); or

c) it has brought a legal claim which has been deemed admissible by the competent authority under national law or has opened proceedings with the national or international football authorities or relevant arbitration tribunal contesting liability in relation to the overdue payables; however, if the decision-making bodies of the Licensor consider that such claim has been brought or such proceedings have been opened for the sole purpose of avoiding the applicable deadlines set out in these manual (i.e. in order to buy time), the relevant amount will still be considered as an overdue payment; or

d) it has contested a claim which has been brought or proceedings which have been opened against it by a creditor in respect of overdue payables and is able to demonstrate to the reasonable satisfaction of the relevant decision-making bodies of the Licensor that the claim which has been brought or the proceedings which have been opened are manifestly unfounded.

Agreements between clubs for the transfer of a player’s registration often include clauses for future compensation payments dependent on certain conditions being met at some stage in the future (i.e. contingent liabilities). Typically, these clauses are related to the future ‘success’ of the player concerned and/or the new club he plays for – for example, number of appearances, goals scored, international caps, promotion of the club, avoiding relegation, qualification for Asian competition. Until a particular condition is actually met, the associated liability is not a payable and cannot be overdue.

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1.4.3.2 TRANSFER PAYABLES TABLE

The License Applicant must disclose the transfer activities in a separate transfer payables table according to the format in Appendix 4a. This table must be prepared, in accordance to the format in Appendix 4a, even if there have been no transfers/loans during the relevant period.

The License Applicant must disclose all transfer activities (including loans) undertaken up to 31P

stP

December 2020 and 30P

thP June 2021, irrespective of whether there is an amount outstanding to be

paid at 31P


thP June 2021. In addition, the License Applicant must disclose all

transfers subject to a claim pending before the competent authority under national law or proceedings pending before a national or international football authority or relevant arbitration tribunal.

The transfer payables table must contain the following information as a minimum (in respect of each player transfer, including loans):

a) player (identification by name or number);

b) date of the transfer/loan agreement;

c) the name of the football club that formerly held the registration;

d) transfer (or loan) fee paid and/or payable (including training compensation and solidarity contribution);

e) other direct costs of acquiring the registration paid and/or payable;

f) amount settled/paid and payment date;

g) the balance payable at 31P


thP June 2021 in respect of each player

transfer including the due date for each unpaid element;

h) any payable as at 31P

stP August 2021 rolled forward from 30th

P June 2021 (for UAE Pro League competitions: as at 31st March 2021 rolled forward from 31st

P December 2020) including the due date for each unpaid element, together with explanatory comment; and

i) conditional amounts (contingent liabilities) not yet recognized in the balance sheet as of 31P

stP

December 2020 and 30P

thP June 2021.

The License Applicant must reconcile the total liability per the transfer payables table with the figure in the balance sheet (if applicable) for ‘Accounts payable relating to player transfers’. The License Applicant is required to report in this table all overdue payables even if payment has not been requested by the creditor.

The transfer payables table must be prepared on the License Applicant’s official letter head and stamped with the official seal of the License Applicant. The transfer payables table must be approved by management and this must be evidenced by way of a brief statement and signatures of the License Applicant’s CEO and the Financial Director of the License Applicant (as submitted in criteria P.04).

The Licensor may request further information.

1.4.3.3 TRANSFER RECEIVABLES TABLE

The License Applicant must also submit to the Licensor a transfer receivables tables in the format as shown in Appendix 3b. The transfer receivables table is the opposite of the payables table and outlines all incoming amounts in from other football clubs arising from the transfer of a player’s registration (direct costs of acquiring a player’s registration). These include training compensation as defined in the “FIFA Regulations for the Status and Transfer of Players” as well as clauses for future

163

compensation. This table assists the Licensor to reconcile player transfers and payments between UAE Clubs.

The transfer receivables table must be prepared on the License Applicant’s official letter head and stamped with the official seal of the License Applicant. The transfer receivables table must be approved by management and this must be evidenced by way of a brief statement and signatures of the License Applicant’s CEO and the Financial Director of the License Applicant (as submitted in criteria P.04).

1.4.3.4 OTHER EVIDENCES / DOCUMENTS

Where the License Applicant has payables overdue, it must submit to the Licensor additional documents and evidences to explain these overdues. The additional documents and evidences may include, but not limited to those that show that:

a) a legal claim has been admitted (and with no conclusion yet) to competent authority under national law or proceedings with the national or international football authorities or relevant arbitration tribunal contesting liability in relation to the overdue payables;

b) The License Applicant have contested a claim which has been brought or proceedings which have been opened against it by a creditor in respect of overdue payables and is able to demonstrate to the reasonable satisfaction of the relevant decision-making bodies of the Licensor that the claim which has been brought or the proceedings which have been opened are manifestly unfounded

c) The License Applicant has concluded an agreement which has been accepted in writing by the creditor to extend the deadline for payment beyond the applicable deadline (note: the fact that a creditor may not have requested payment of an amount does not constitute an extension of the deadline).

Submission of the above evidences and documents must be within the deadline announced and submission of these documents does not guarantee that criterion F.03 will be passed. The Licensor must study and assess the documents as per the process and procedures set out in Articles 1.4.4 and 1.4.5 below.


The Licensor must assess the information submitted by the License Applicant, in particular the transfer payables table and corresponding supporting documents, as detailed below.

a) Agree the total in the transfer payables table with the ‘Accounts payable relating to player transfers’ amount in the annual or interim financial statements as at 31 P

stP December 2020 and

30P

thP June 2021.

b) Check the mathematical accuracy of the transfer payables table.

c) Select a sample of player transfers/loans, compare the corresponding agreements with the information contained in the transfer payables table and highlight the select transfer / loans.

d) Select a sample of transfer payments, compare them with the information contained in the transfer payables table and highlight the selected payments.

e) If, according to the transfer payables table, there is an amount due as at 31P

stP August 2021 (for

UAE Pro League competitions: 31st March 2021), that concerns a transfer that occurred before 30th

P June 2021 (for UAE Pro League competitions: 31st December 2020), examine that by 31P

stP

August 2021 (for UAE Pro League competitions: 31st March 2021) at the latest:

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i. An agreement has been reached as per Article 1.4.3.1 b); or

ii. A dispute has arisen as per Article 1.4.3.1. c) or d).

f) If applicable: obtain and examine documents, including agreements with the relevant football club(s) and/or correspondence with the competent body, in support of article e) above.


The Licensor shall, as part of his assessment, read the information in respect of payables from transfer activities and also read the auditor’s report on the agreed-upon procedures, if such a report is submitted.


a) If the documents and information in respect of payables from transfer activities, as required in this Regulations (cf. Articles 1.4.1 and 1.4.3) is not submitted to the Licensor by the defined deadline;

b) If the License Applicant submits documents and information that does not meet the minimum disclosure requirements and/or is not in the format that is required as per the Regulations;

c) If according to the documents submitted by the License Applicant, that the License Applicant has payables overdue towards football clubs arising from transfer activities as at 30th June 2021 (for UAE Pro League competitions: as at 31P

stP December 2020) and no additional documents /

evidences have been submitted by the License Applicant to indicate that these payables overdue are due to reasons indicated in paragraphs a) to c) below..

For the purpose of the licensing system, if the License Applicant has overdue payables at 30th June 2021 (for UAE Pro League competitions: at 31P

stP December 2020) (see point c) above), the License

may still be granted if the License Applicant is able to prove by the following 31P

stP August 2021 (for

UAE Pro League competitions: 31st March 2021) that:

a) it has concluded an agreement which has been accepted in writing by the creditor to extend the deadline for payment beyond the applicable deadline (note: the fact that a creditor may not have requested payment of an amount does not constitute an extension of the deadline); or

b) it has brought a legal claim which has been deemed admissible by the competent authority under national law or has opened proceedings with the national or international football authorities or relevant arbitration tribunal contesting liability in relation to the overdue payables; however, if the decision-making bodies of the Licensor consider that such claim has been brought or such proceedings have been opened for the sole purpose of avoiding the applicable deadlines set out in these manual (i.e. in order to buy time), the relevant amount will still be considered as an overdue payment; or

c) it has contested a claim which has been brought or proceedings which have been opened against it by a creditor in respect of overdue payables and is able to demonstrate to the reasonable satisfaction of the relevant decision-making bodies of the Licensor that the claim which has been brought or the proceedings which have been opened are manifestly unfounded.


Transfer payables table (Appendix 3a)

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Transfer receivables table (Appendix 3b)

Confirmation letter (Appendix 3c)

Transfer payables reporting: Illustrative form of agreed-upon procedures (Appendix XIV of the AFC Club Licensing Manual)

166

1.5 CRITERION F.04: NO PAYABLES OVERDUE TOWARDS EMPLOYEES AND SOCIAL/TAX AUTHORITIES


1.5.1 THE CRITERION


F.04 A NO PAYABLES OVERDUE TOWARDS EMPLOYEES AND SOCIAL / TAX AUTHORITIES

The License Applicant must prove that, in respect of contractual and legal obligations with its current and former employees (including all professional players according to the applicable FIFA Regulations on Status and Transfer of Players, and the list of employees that include but “not limited to” the employees as per criteria P.03 – P.28), it has no payables overdue towards employees and social/tax authorities as at:

• 31P

stP December 2020, unless by the following 31st March 2021 they have

been fully settled, deferred by mutual agreement with the creditor or are subject to a not obviously unfounded dispute submitted to a competent authority. (applicable for UAE Pro League competitions “c.f article 4.6.1 of UAE Pro League Club Licensing Regulations”) And

• 30P





i. Employees Schedule and Players Schedule (as of 31P

stP December 2020

and 30P

thP June 2021 (see Article 1.5.3.2 below and Appendices 4b and

4c);

ii. Confirmation letter from each employee (P.03 – P.28) and each professional player confirming, in respect of contractual and legal obligations, there is no outstanding dues (i.e. salaries) , or any other payments arising on or before 31P

stP December 2020 and on or before

30P

thP June 2021.(see Appendix 4a);

iii. List of all professional players according to the applicable FIFA Regulations for the Status and Transfer of Players (see appendix 4d).

iv. Any supporting evidence to explain overdue employee/player payables (written agreements, legal cases, etc.) see Articles 1.5.3.1 and 1.5.3.1 below;

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1.5 CRITERION F.04: NO PAYABLES OVERDUE TOWARDS EMPLOYEES AND SOCIAL/TAX AUTHORITIES


1.5.1 THE CRITERION


F.04 A NO PAYABLES OVERDUE TOWARDS EMPLOYEES AND SOCIAL / TAX AUTHORITIES

The License Applicant must prove that, in respect of contractual and legal obligations with its current and former employees (including all professional players according to the applicable FIFA Regulations on Status and Transfer of Players, and the list of employees that include but “not limited to” the employees as per criteria P.03 – P.28), it has no payables overdue towards employees and social/tax authorities as at:

• 31P

stP December 2020, unless by the following 31st March 2021 they have

been fully settled, deferred by mutual agreement with the creditor or are subject to a not obviously unfounded dispute submitted to a competent authority. (applicable for UAE Pro League competitions “c.f article 4.6.1 of UAE Pro League Club Licensing Regulations”) And

• 30P





i. Employees Schedule and Players Schedule (as of 31P

stP December 2020

and 30P

thP June 2021 (see Article 1.5.3.2 below and Appendices 4b and

4c);

ii. Confirmation letter from each employee (P.03 – P.28) and each professional player confirming, in respect of contractual and legal obligations, there is no outstanding dues (i.e. salaries) , or any other payments arising on or before 31P

stP December 2020 and on or before

30P

thP June 2021.(see Appendix 4a);

iii. List of all professional players according to the applicable FIFA Regulations for the Status and Transfer of Players (see appendix 4d).

iv. Any supporting evidence to explain overdue employee/player payables (written agreements, legal cases, etc.) see Articles 1.5.3.1 and 1.5.3.1 below;

v. Salaries Payments Reconciliation (as of 31 December 2020) and 30 June 2021 for players and employees (see appendix 4e) along with copy of subsequent bank statements related to the payables overdue for the year and period end (for example, bank statements of January2021, February2021, etc..and July2021, August2021, etc…)

vi. Confirmation letter for social/tax authorities confirming, in respect of contractual and legal obligations, there is no outstanding dues, or any other payments arising on or before 31P

stP December 2020 and on or

before 30P

thP June 2021.(see Appendix 4a.1);

1.5.2 REPORTING DATE

Regardless of the statutory closing date or interim financial reporting date of a License Applicant, the criterion is to be assessed as at 31st December 2020 and as at 30P

thP June 2021.


1.5.3.1 INTRODUCTION TO THE CONTENT OF PAYABLES TOWARDS EMPLOYEES AND SOCIAL/TAX AUTHORITIES

Payables are considered as overdue if they are not paid according to the agreed terms. For the purpose of criterion F.04, the term ‘employees’ include but “not limited to” the following persons:

• All professional players according to the applicable FIFA Regulations for the Status and Transfer of Players, and

• Those administrative, technical and security staff who are, according to Chapter 8 of the UAE Pro League Club Licensing Regulations, graded “A and B” and more specifically, those listed in criteria P.03 – P.28.

Amounts payable at 31P

stP December 2020 and at 30 June 2021 will sometimes include amounts due

to people who, for various reasons, are no longer employed by the applicant. Regardless of the way such payables are accounted for in the financial statements, they fall within the framework of criterion F.04 which requires the obligation to be settled / paid within the period or duration stipulated in the contract and/or defined by law.

The Licensor may, if he chooses, also include within the requirements of this criterion employees other than those described above.

Payables are not considered as overdue, within the meaning of these regulations, if the License Applicant / licensee (i.e. debtor club) is able to prove by 31P

stP August 2021 (for UAE Pro League

competitions: 31st March 2021) respectively that:



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1.5.3.2 EMPLOYEES SCHEDULE (LIST OF EMPLOYEES)

The License Applicant shall prepare a schedule (see appendixes 4b & 4c) showing all employees (including professional players) who were employed at any time during the period /year to 31st December 2020 and to 30P

thP June 2021 respectively; i.e. not just those who remain at year/period

end. The schedule shall be submitted to the Licensor.

The following information must be given, as a minimum, in respect of each employee:

a) Name of the employee;

b) Position/Function of the employee;

c) Start date;

d) Termination date (if applicable); and

e) The balance payable as at 31st December 2020 and as at 30P

thP June 2021, including the due date

for each unpaid element; and

f) Any payable as at 31P

stP August 2021 rolled forward from 30P

thP June 2021 (for UAE Pro League

competitions: as at 31st March 2021 rolled forward from 31P

st December 2020), including the due date for each unpaid element, together with explanatory comments.

The employees and players schedules must be prepared, containing all the minimum information as above and illustrated in Appendices 4b and 4c, on the License Applicant’s official letter head and stamped with the official seal of the License Applicant. The schedules must be approved by the License Applicant’s CEO and the Financial Director of the License Applicant (as submitted in criterion P.04).

1.5.3.3 CONFIRMATION LETTER FROM EACH EMPLOYEE

The License Applicant must submit a confirmation letter from each employee (listed in P.03 – P.28) and each professional player under the License Applicant’s employment, confirming no outstanding dues (i.e. salaries) or any other payments arising on or before 31st December 2020 and on or before 30P

thP June 2021.

The letter must contain the following minimum information:

i. Name of employee; ii. Position of the employee;

169

iii. Start date of employment; iv. End date of employment (contract) or termination date of employment; v. Any overdue payable as at 31P

stP December and 30th June, together with explanatory

comments; vi. If there are no overdue payable, employee to state explicitly that there are no overdue

payable; vii. Signature of employee; viii. Date when letter is signed by the employee; ix. Signature of representative of the License Applicant (one of the authorized signatories as

submitted in criteria L.02) and date when letter is signed by the License Applicant; x. Stamp of the License Applicant.

Please see Appendix 4a for an illustration of the employee confirmation letter containing all the minimum information listed above. The confirmation letter must be on the letter head of the License Applicant and must be stamped with the official seal of the License Applicant.

For the purpose of criterion F.04, the term ‘employees’ include but “not limited to” the following persons:

• All professional players according to the applicable FIFA Regulations for the Status and Transfer of Players, and

• Those administrative, technical and security staff who are, according to Chapter 8 of the UAE Pro League Club Licensing Regulations, graded “A” and more specifically, those listed in criteria P.03 – P.28.

1.5.3.4 OTHER EVIDENCES / DOCUMENTS

Where the License Applicant has payables overdue towards its employees, it must submit to the Licensor additional documents and evidences to explain these overdues. The additional documents and evidences may include, but not limited to those that show that:

a) a legal claim has been admitted (and with no conclusion yet) to competent authority under national law or proceedings with the national or international football authorities or relevant arbitration tribunal contesting liability in relation to the overdue payables;

b) The License Applicant have contested a claim which has been brought or proceedings which have been opened against it by a creditor in respect of overdue payables and is able to demonstrate to the reasonable satisfaction of the relevant decision-making bodies of the Licensor that the claim which has been brought or the proceedings which have been opened are manifestly unfounded

c) The License Applicant has concluded an agreement which has been accepted in writing by the creditor to extend the deadline for payment beyond the applicable deadline (note: the fact that a creditor may not have requested payment of an amount does not constitute an extension of the deadline).

Submission of the above evidences and documents must be within the deadline announced and submission of these documents does not guarantee that criterion F.04 will be passed. The Licensor must study and assess the documents as per the process and procedures set out in Articles 1.5.4 and 1.5.5 below.

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1.5.3.5 DOCUMENTATION IN RESPECT OF PAYABLES TOWARDS SOCIAL/TAX AUTHORITIES

The License Applicant shall submit to the auditor and/or the Licensor the necessary documentary evidence showing the amount payable (if any), as at 31P

stP December 2020 and as at 30th June 2021,

to the competent social/tax authorities in respect of contractual and legal obligations with its employees.


The Licensor must assess the information submitted by the License Applicant, in particular the list of employees and other corresponding supporting documents, as detailed below.

a) Did the License Applicant submit all required document/information within the deadline?

b) Do the submitted documents / information contain the minimum required information as per Regulations?

c) Obtain the list of employees prepared by the management.

d) Agree the total payable in the list of employees with the ‘Accounts payable to employees’ amount in the interim or annual financial statements as at 31P

stP December 2020 and as at 30th

June 2021 respectively.

e) Obtain and inspect a randomly selected sample of employee confirmation letters and compare the information to that contained in the list of employees.

f) If, according to the Licensor, there is an amount due as at 31P

stP August 2021 (for UAE

PPro League competitions: 31st March 2021) that refers to payables in respect of contractual and legal obligations towards its employees that arose before the 30th June 2021 (for UAE Pro League competitions: 31st December 2020), examine that, by 31P

stP August 2021 (for UAE Pro League competitions: 31st March 2021) at the

latest:

i. An agreement has been reached as per Article 1.5.3.1 b); or

ii. A dispute has arisen as per Article 1.5.3.1. c) or d).

g) Examine a selection of bank statements in support of payments.

h) If applicable: examine documents, including agreements with the relevant employee(s) and/or correspondence with the competent body, in support of the representations under article d) above.

The Licensor also must assess all supporting documents in respect of payables to social and tax authorities in respect of contractual and legal obligations towards the License Applicant’s employees. In particular, he must perform the following steps:

a) Agree the recorded balance of payroll taxes as at 30th

thP June 2021 (for UAE Pro League

competitions: as at 31st December 2020) to the payroll records of the club.

b) If there is an amount due as at 31P

stP August 2021 (for UAE Pro League competitions: 31st March

2021) that arose before the 30P

thP June 2021 (for UAE Pro League competitions: 31st December

2020), examine that, by 31P

stP August 2021 (for UAE Pro League competitions: 31st March 2021)

at the latest:

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1. An agreement has been reached as per Article 1.5.3.1 b); or

2. A dispute has arisen as per Article 1.5.3.1. c) or d).

c) If applicable: examine documents, including agreements with the tax/social authorities and/or correspondence with the competent body, in support of article b) above.


The Licensor shall, as part of his assessment, read the information in respect of payables towards employees and social/tax authorities and also read the auditor’s report of factual findings, if such a report is submitted.


a) If the required information / documents (Articles 1.5.1 and 1.5.3) are not submitted to the Licensor within the defined deadline;

b) If the License Applicant submits documents / information that does not meet the minimum disclosure requirements and/or is not in accordance to the format required.

c) If according to the documents submitted by the License Applicant, the License Applicant has payables overdue towards employees and social/tax authorities as at 30th June 2021 (for UAE Pro League competitions: as at 31P

stP December 2020) and no additional documents / evidences have

been submitted by the License Applicant to indicate that these payables overdue are due to reasons indicated in paragraphs a) to d) below.

For the purpose of the licensing system, if the License Applicant has overdue payables at 30P

thP June

2021 (for UAE Pro League competitions: 31st December 2020) (see point c) above), the License may still be granted if the License Applicant is able to prove by the following 31P

stP August 2021 (for UAE

Pro League competitions: 31st March 2021) that:






UAE Pro League Club Licensing Manual: Appendix 4a (Employee’s confirmation letter)

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UAE Pro League Club Licensing Manual: Appendix 4a.1 (Confirmation letter for social/tax authorities)

UAE Pro League Club Licensing Manual: Appendix 4b (Employees Schedule)

UAE Pro League Club Licensing Manual: Appendix 4c (Players Schedule)

UAE Pro League Club Licensing Manual: Appendix 4d (list of all professional players)

UAE Pro League Club Licensing Manual: Appendix 4e (Salaries payments reconciliation)

Employee payables reporting: Illustrative form of agreed-upon procedures (Appendix XV of the AFC Club Licensing Manual)

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1.6 CRITERION F.05: WRITTEN REPRESENTATIONS PRIOR TO THE LICENSING DECISION


1.6.1 THE CRITERION

No. Grade Criteria

F.05 A WRITTEN REPRESENTATIONS PRIOR TO THE LICENSING DECISION

Within seven working days prior to the start of the period in which the licensing decision is to be made by the First Instance Body, the License Applicant must make written representations to the Licensor.

The written representations must confirm the following:

i. That all documents submitted to the Licensor are complete and correct;

ii. Whether or not any significant change in relation to all the licensing criteria has occurred (note: not just financial criteria but all the criteria);

iii. Whether or not any events or conditions of major economic importance have occurred, that may have an adverse impact on the License Applicant’s financial position since the balance sheet date of the preceding audited annual financial statements or reviewed interim financial statements (if applicable). If any events or conditions of major economic importance have occurred, the management representations letter must include a description of the nature of the event or condition and an estimate of its financial effect, or a statement that such an estimate cannot be made;

iv. Whether or not the License Applicant (or the registered member of the UAE FA which has a contractual relationship with the License Applicant) or any parent company of the License Applicant included in the reporting perimeter is seeking or has received protection from its creditors pursuant to laws or regulations (including voluntary or mandated administration procedures) within the 12 months preceding the License season.


i. Written Representations Letter (see sample in Appendix 5) from the highest decision-making body of the License Applicant, signed by the Finance Director of the License Applicant (as declared in criteria P.04) and the License Applicant’s CEO


The License Applicant must prepare and submit to the Licensor a management representations letter, within the seven (7) working days period prior to the start of the period in which the licensing decision is to be made by the FIB.

• 31st December of the year preceding the season to be licensed, unless by the following 31st March they have been fully settled, deferred by mutual agreement with the creditor or are subject to a not obviously unfounded dispute submitted to a competent authority. (applicable for UAE Pro League competitions “c.f article 4.6.1 of UAE Pro League Club Licensing Regulations”) And



F.04 NO PAYABLES OVERDUE TOWARDS EMPLOYEES AND SOCIAL / TAX AUTHORITIES

A

The License Applicant must prove that, in respect of contractual and legal obligations with its current and former “employees”, it has no payables overdue towards employees and social/tax authorities as at:

• 31st December of the year preceding the season to be licensed, unless by the following 31st March they have been fully settled, deferred by mutual agreement with the creditor or are subject to a not obviously unfounded dispute submitted to a competent authority. (applicable for UAE Pro League competition “c.f article 4.6.1 of UAE Pro League Club Licensing Regulations”) And


The term “employees” shall include but not limited to:

a. all professional players according to the applicable FIFA Regulations on the Status and Transfer of Players; and

b. the administrative, technical, medical, and security staff specified in the UAE Pro League Club Licensing Regulations.


F.05 WRITTEN REPRESENTATIONS PRIOR TO THE LICENSING DECISION A Within seven working days prior to the date on which the licensing decision is to be made by the First Instance Body, the License Applicant must make written representations to the Licensor.


a) That all documents submitted to the Licensor are complete and correct b) Whether or not any significant change in relation to all the licensing criteria has

occurred c) Whether or not any events or conditions of major economic importance have

occurred that may have an adverse impact on the License Applicant’s financial position since the balance sheet date of preceding Audited Annual Financial Statements or Reviewed Interim Financial Statements (if applicable). If any events or conditions of major economic importance have occurred, the management representatives letter must include a description of the nature of the event or condition and an estimate of its financial effect, or a statement that such an estimate cannot be made; and












date on



1.6.1 THE CRITERION

No. Grade Criteria














1.6.1 THE CRITERION

No. Grade Criteria














1.6.1 THE CRITERION

No. Grade Criteria












Within seven working days prior to the date on which the licensing decision is to be made by the First Instance Body, the License Applicant must make written represen-tations to the Licensor.



i.ii.

iii.

iv.

or

behalf

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The deadline date must be defined by the Licensor and communicated, in advance, to the License Applicants in writing.


Each License Applicant must prepare and submit to the Licensor a management representations letter. The management representations letter must state whether or not there have been any events or conditions of major economic importance since the balance sheet date of the preceding audited annual financial statements or reviewed interim financial statements. If any events or conditions of major economic importance have occurred, the management representations letter must include a description of the nature of the event or condition and an estimate of its financial effect, or a statement that such an estimate cannot be made.

Approval by management shall be evidenced by way of signatures from the License Applicant’s Finance Director (as declared in criteria P.04) and the License Applicant’s CEO. The letter must be prepared on the official letter head of the License Applicant and stamped with the official seal of the License Applicant.

The Licensor may request additional information and/or representations from management.

Appendix 5 provides an illustration of a management representations letter to the Licensor.

Examples of events or conditions which, individually or collectively, may be considered of major economic importance include:

a) Fixed term borrowing approaching maturity without realistic prospects of renewal or repayment;

b) Indications of withdrawal of financial support by financiers and other creditors;

c) Substantial operating losses since the last submitted financial statements;

d) Inability to pay creditors on due dates;

e) Inability to comply with the terms of loan agreements with finance providers;

f) Discovery and confirmation of material fraud or errors that show the financial statements are incorrect;

g) Determination of pending legal proceedings against the applicant that result in claims that are unlikely to be satisfied;

h) The executive responsibilities of the License Applicant are being undertaken by a person(s) under some external appointment, relating to legal or insolvency procedures, rather than by the management;

i) A significant change of key management;

j) Management determines that it intends to liquidate the entity, cease trading, or seek protection from creditors pursuant to laws or regulations, or that it has no realistic alternative but to do so.

This listing is not all-inclusive, nor does the existence of one or more of the items always signify that an adverse impact on the License Applicant’s financial position exists.

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The deadline date must be defined by the Licensor and communicated, in advance, to the License Applicants in writing.


Each License Applicant must prepare and submit to the Licensor a management representations letter. The management representations letter must state whether or not there have been any events or conditions of major economic importance since the balance sheet date of the preceding audited annual financial statements or reviewed interim financial statements. If any events or conditions of major economic importance have occurred, the management representations letter must include a description of the nature of the event or condition and an estimate of its financial effect, or a statement that such an estimate cannot be made.

Approval by management shall be evidenced by way of signatures from the License Applicant’s Finance Director (as declared in criteria P.04) and the License Applicant’s CEO. The letter must be prepared on the official letter head of the License Applicant and stamped with the official seal of the License Applicant.

The Licensor may request additional information and/or representations from management.

Appendix 5 provides an illustration of a management representations letter to the Licensor.

Examples of events or conditions which, individually or collectively, may be considered of major economic importance include:

a) Fixed term borrowing approaching maturity without realistic prospects of renewal or repayment;

b) Indications of withdrawal of financial support by financiers and other creditors;

c) Substantial operating losses since the last submitted financial statements;

d) Inability to pay creditors on due dates;

e) Inability to comply with the terms of loan agreements with finance providers;

f) Discovery and confirmation of material fraud or errors that show the financial statements are incorrect;

g) Determination of pending legal proceedings against the applicant that result in claims that are unlikely to be satisfied;

h) The executive responsibilities of the License Applicant are being undertaken by a person(s) under some external appointment, relating to legal or insolvency procedures, rather than by the management;

i) A significant change of key management;

j) Management determines that it intends to liquidate the entity, cease trading, or seek protection from creditors pursuant to laws or regulations, or that it has no realistic alternative but to do so.

This listing is not all-inclusive, nor does the existence of one or more of the items always signify that an adverse impact on the License Applicant’s financial position exists.

1.6.4 ASSESSMENT PROCEDURES BY THE LICENSOR

The Licensor shall, as part of his assessment, read and consider the information in respect of any event or condition of major economic importance, in combination with the historic financial information, future financial information and any additional documentary evidence provided by the License Applicant. The Licensor must assess the club’s ability to continue as a going concern until at least the end of the License season.



a) If the management representations letter is not submitted to the Licensor within the defined deadline;

b) If management representations letter does not contain the minimum information and/or the required signatories;

c) If based on the management representations letter, documents previously submitted are found to be untrue and/or incorrect;

d) If, based on the information in respect of any event or condition of major economic importance, historic financial information and future financial information that the Licensor has assessed, in the Licensor’s judgement, the applicant may not be able to continue as a going concern until at least the end of the season to be licensed;

e) If the License Applicant (or the registered member of the UAE FA which has a contractual relationship with the License Applicant) or any parent company of the License Applicant included in the reporting perimeter is/was seeking protection or has received/is still receiving protection from its creditors pursuant to laws or regulations (including voluntary or mandated administration procedures) within the 12 months preceding the License season. For the avoidance of doubt, the License must still be refused even if the concerned entity is no longer receiving protection from its creditors at the moment the licensing decision is taken.


Illustrative management representations letter to Licensor (Appendix 5)

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1.7 CRITERION F.06: FUTURE FINANCIAL INFORMATION Unless mentioned specifically, the requirements in Articles 1.7.1 to 1.7.3 are mandatory and constitute the minimum requirements for the License Applicant in order to fulfill criterion F.06.

1.7.1 THE CRITERION

No. Grade Criteria

F.06 A FUTURE FINANCIAL INFORMATION

Future financial information shall be prepared and submitted by the License Applicant, consisting of: d) A budgeted profit and loss account; e) A budgeted cash flow; and f) Explanatory notes including assumptions and risks and comparison of

budget to actual figures. The future financial information shall be based on assumptions that are not unreasonable and meet the minimum disclosure requirements defined by this manual.

Documents to be submitted: i. Budgeted financial statements for the two year period, starting from 1P

stP

January 2021 and ending 31P

stP December 2022, including:

i. Budgeted Profit and Loss Statement (see Appendix 6a); ii. Budgeted Cash Flow Statement (see Appendix 6b);

iii. Explanatory notes; (see AFC Club Licensing Manual Appendix XX); iv. Representation letter by Management (see Appendix 6c).




The License Applicant must prepare future financial information covering the period commencing immediately after the later of the statutory closing date of the annual financial statements (submitted in accordance to criterion F.01) or, if applicable, the balance sheet date of the interim financial statements (submitted in accordance with criterion F.02); and covering the entire season to be licensed. Future financial information must be prepared, as a minimum, on a quarterly basis.

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1.7.3.1 MINIMUM REQUIREMENTS FOR THE CONTENT OF FUTURE FINANCIAL INFORMATION

The future financial information must include, as a minimum:

a) In respect of the budgeted profit and loss account, the equivalent of each of the line items listed from (a) to (dd) in Article 1.2.3.6, plus the total equity at the beginning of the period and budgeted for the end of the period;

b) In respect of the budgeted cash flow, budget cash flows during the period(s) classified by operating, investing and financing activities, in a manner which management consider most appropriate;

c) Explanatory notes, including a brief description of each of the significant assumptions (with reference to the relevant aspects of historic financial and other information) that have been used to prepare the budgeted profit and loss account and cash flow statement, as well as of the key risks that may affect future financial results; and

d) Representation letter by Management.

Additional line items or notes shall be included if they provide clarification or if their omission would make the future financial information misleading.

There must also be a statement that the future financial information has been prepared on a consistent basis with the audited annual financial statements and follow the same accounting policies as those applied for the preparation of the annual financial statements, except for accounting policy changes made after the date of the most recent annual financial statements that are to be reflected in the next annual financial statements – in which case details must be disclosed.

In addition, the following information shall be disclosed:

a) The name (and legal form) of the reporting entity and any change in that information from the preceding statutory closing date;

b) Whether the financial information covers the individual entity or a group of entities or some other combination of entities; and

c) The presentation currency.

The future financial information must be based on assumptions that are not unreasonable.

The future financial information, together with the assumptions upon which they are based, must be approved by management and this must be evidenced by way of a brief statement and signatures from one representative of the License Applicant’s board, the License Applicant’s Finance Director (as declared in criteria P.04) and the License Applicant’s CEO.

This manual does not prescribe the basis for recognition or measurement of transactions and other events and does not prescribe the basis for determining reasonable assumptions, except that the bases adopted should be consistent with those used in the License Applicant’s historic financial information. Hence, each of the significant assumptions should be described by reference to the relevant aspects of historic financial and other information. Some commentary about the preparation of future financial information is contained in Appendix XIX of the AFC Club Licensing Manual. The

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minimum disclosure requirements for future financial information in accordance with criterion F.06 are also illustrated in Appendices 6a and 6b.

For the purpose of the minimum requirements of criterion F.06, there is no requirement for a balance sheet to be prepared. However, it is good practice for the License Applicant to prepare a balance sheet, integrated with the profit and loss account and cash flow, covering the same period.

All pages of the budgets and document submitted must be signed by the License Applicant’s Finance Director (as declared in criterion P.04) and the License Applicant’s CEO.

If budgets and documents are not prepared on the letterhead of the License Applicant, then the stamp of the License Applicant must appear on every page of the documents to be submitted.

1.7.4 ASSESSMENT PROCEDURES OF THE FUTURE FINANCIAL INFORMATION BY THE LICENSOR

1.7.4.1 INDICATORS

All License Applicants must submit future financial information that meet the minimum requirements for content set out in Article 1.7.3. If the License Applicant’s historic financial information exhibits certain warning signs, the future financial information must be assessed by the Licensor and/or an independent auditor and, subsequently, the licensee is required to prepare and submit updated future financial information during the season to be licensed. The warning signs are measured by a set of financial indicators that, if breached, may indicate to the Licensor some concern about the financial performance and future prospects of that License Applicant.

The indicators are defined in Article 1.7.4.2. The Licensor is responsible for assessing whether or not an indicator is breached.

The indicators are part of the risk-based approach, whereby those License Applicants that exhibit certain ‘warning signs’ will be subject to more extensive requirements. If a License Applicant breaches one or more of the indicators, then:

a) The Licensor will undertake more extensive assessment procedures on the information submitted in respect of criterion F.06 (cf. Article 1.7.4.3); and

b) If the applicant is granted a License, subsequently it has an obligation to submit updated future financial information during the year thereafter (cf. Article 1.9; criterion F.08).

In some respects, this risk-based approach should encourage better financial management and results by clubs. It also enables the Licensor to focus efforts on those License Applicants exhibiting ‘warning signs’ that may indicate to the Licensor some concern about the financial performance and future prospects of that License Applicant.

For implementation within the national club licensing manual, if some Licensors want to have additional criteria, indicators, information requirements and assessment procedures, as some already do, they can do so.

The requirement for an independent auditor and/or the Licensor to examine and report on the future financial information enhances the credibility of the information and the process undertaken by management to prepare it.

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1.7.4.2 DEFINITION OF THE INDICATORS

If a License Applicant exhibits any of the conditions described by IND.01, IND.02 or IND.03 (below), the License Applicant shall be in breach of the indicator(s).

No. Description

IND.01 The auditor’s report in respect of the audited annual financial statements submitted in accordance with criterion F.01 includes an emphasis of matter or a qualified ‘except for’ opinion in respect of going concern. (cf. Article 1.2.6).

IND.02 The auditor report in respect of the reviewed or audited interim financial statements submitted in accordance with criterion F.02, includes an emphasis of matter or a qualified ‘except for’ opinion in respect of going concern. (cf. Article 1.3.6).

IND.03 In the audited annual financial statements (including where required the supplementary information) submitted in accordance with criterion F.01, there is disclosed a net liabilities position that has deteriorated relative to the comparative figure at the preceding statutory closing date. (cf. Article 1.2.3.5 and Appendix XXI of the AFC Club Licensing Manual).

IND.04 In the reviewed or audited interim financial statements (including where required the supplementary information) submitted in accordance with criterion F.02, there is disclosed a net liabilities position that has deteriorated relative to the comparative figure at the preceding statutory closing date. (cf. Article 1.3.3.2 and Appendix XXI of the AFC Club Licensing Manual).

1.7.4.3 ASSESSMENT PROCEDURES

No breach of indicators

If the License Applicant is not in breach of any indicator, the Licensor may evaluate the future financial information provided to it and check the following:

a) whether or not the budget is submitted, by the defined deadline, according to the minimum information and/or format required by the Regulations;

b) Whether or not the future financial information is arithmetically accurate.

Breach of indicators

If the License Applicant is in breach of any indicator, the future financial information must be subject to certain minimum assessment procedures carried out by the Licensor or an independent auditor.

The assessment procedures must include, as a minimum, the following:

a) whether or not the budget is submitted, by the defined deadline, according to the minimum information and/or format required by the Regulations;

b) check whether the future financial information is arithmetically accurate;

, IND.03 or IND.04 (below),

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c) through discussion with management and review of the future financial information, determination whether the future financial information has been prepared using the disclosed assumptions and risks;

d) check that the opening balances contained within the future financial information are consistent with the balance sheet shown in the immediately preceding audited annual financial statements or reviewed interim financial statements (if such interim statements have been submitted); and

e) check that the future financial information has been formally approved by the highest decision-making body of the License Applicant. Approval by the highest decision-making body of the License Applicant shall be evidenced by way of signatures from the License Applicant’s Finance Director (as declared in criterion P.04) and the License Applicant’s CEO.

If an independent auditor is involved, the work can be carried out by way of agreed upon procedures. The auditor should be the same as the auditor selected to carry out the audit of the immediately preceding annual financial statements. The License Applicant must submit to the Licensor a copy of the future financial information approved by highest decision-making body of the License Applicant and demonstrated by way of signatures from the License Applicant’s Finance Director (as declared in criterion P.04) and the License Applicant’s CEO.

The License Applicant must also submit a copy of the auditor’s report of factual findings which must be assessed by the Licensor.


No breach of indicators

a) The License Applicant must be sanctioned if it does not submit future financial information that meets the minimum requirements for the content within the defined deadline. The criteria must be failed if:

i. The all of the required documents as required by the Regulations (cf. Articles 1.7.1 and 1.7.3) are not submitted to the Licensor within the defined deadline;

ii. If the submitted documents do not contain the minimum required information as per the Regulations;

iii. If the submitted documents are not in accordance to the format required in the Regulations.

Breach of indicators

a) The License must be refused if:

i. The all of the required documents as required by the Regulations (cf. Articles 1.7.1 and 1.7.3) are not submitted to the Licensor within the defined deadline;

ii. If the submitted documents do not contain the minimum required information as per the Regulations;

iii. If the submitted documents are not in accordance to the format required in the Regulations.

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iv. based on the historic financial information and future financial information, in the Licensor’s judgement, the applicant may not be able to continue as a going concern until at least the end of the season to be licensed.

b) If, in the Licensor’s judgement, the License Applicant is in breach of any indicator then, subsequent to the licensing decision, the licensee must also fulfill criterion F.08 (Duty to update future financial information), as set out in Article 1.9.


UAE Club Licensing Manual: Appendices 6a, 6b and 6c

AFC Club Licensing Manual:

o Future financial information: Commentary on preparation (Appendix XIX)

o Illustrative future financial information (Appendix XX)

o Indicators: Guidance on interpretation of IND.03 in respect of net assets/liabilities (Appendix XXI)

o Future financial information: Commentary on possible additional assessment procedures (Appendix XXII)

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1.8 CRITERION F.07: DUTY TO NOTIFY SUBSEQUENT EVENTS Unless mentioned specifically, the requirements in Articles 1.8.1 to 1.8.3 are mandatory and constitute the minimum requirements for the License Applicant to fulfill criterion F.07.

1.8.1 THE CRITERION


F.07 B DUTY TO NOTIFY SUBSEQUENT EVENTS

Following the licensing decision by the decision-making body, the licensee must promptly notify the Licensor in writing about any subsequent events that may cast significant doubt upon the licensee’s ability to continue as a going concern until at least the end of the season for which the License has been granted, within seven (7) working days of becoming aware of such an event. Examples of events or conditions which, individually or collectively, may be considered of major economic importance are listed above under Article 1.6.3. Compliance with this criterion shall be assessed by the Licensor in respect of the following licensing cycle.


i. Official letter informing the Licensor of any event (refer to Article 1.6.3 for list of examples) that casts significant upon the licensee’s ability to continue as a going concern up to the end of the season for which the License has been granted, sent within seven (7) working days of becoming aware of such an event.


After it has been issued a License, up until the end of the season for which the License has been granted, the licensee must promptly notify the Licensor in writing of any subsequent event (refer to Article 1.6.3 for a list of such events) that may cast significant doubt upon the licensee’s ability to continue as a going concern up to the end of the season for which the License has been granted. The Licensor must receive notification within seven (7) working days of License Applicant becoming aware of any such event.

At any time, the Licensor may request information and/or written representations from management about any possible such events or conditions.

1.8.3 MINIMUM INFORMATION AND DOCUMENTS TO BE SUBMITTED BY THE LICENSEE

The information prepared by management must include a description of the nature of the event or condition and an estimate of its financial effect, or a statement (with supporting reasons) that such an estimate cannot be made. The Licensor may request additional information and/or representations from management.

Some examples of events or conditions which, individually or collectively, may cast significant doubt about the licensee’s ability to continue as a going concern until at least the end of the season for which the License has been granted are listed in Article 1.6.3.

A

183

The letter must be on the licensees’ letter head, signed by the licensees’ CEO.


The Licensor shall assess whether or not:

a) The relevant document / information had been submitted to the Licensor within seven (7) working days of the said event;

b) The event / events has / have any implication on the licensees ability to continue as a going concern until the end of the season to be License.


Compliance with criterion F.07 shall be assessed by the decision-making bodies in respect of the following licensing cycle.

The licensee must be sanctioned if any subsequent event that may cast significant doubt about the licensee’s ability to continue as a going concern until at least the end of the season for which the License has been granted, is not notified to the Licensor within seven (7) working days of the said event.

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1.9 CRITERION F.08: DUTY TO UPDATE FUTURE FINANCIAL INFORMATION Unless mentioned specifically, the requirements in Articles 1.9.1 to 1.9.3 are mandatory and constitute the minimum requirements for the License Applicant in order to fulfill criterion F.08.

1.9.1 THE CRITERION


F.08 B DUTY TO UPDATE FUTURE FINANCIAL INFORMATION

If the licensee is in breach of one or more of the indicators, then the licensee must prepare and submit an updated version of the future financial information (prepared according to criterion F.06). In addition, the prepared information shall include a comparison of budget to actual figures including explanations of variances. The updated version of the future financial information must be prepared, as a minimum, on a six-month basis.

The updated future financial information shall meet the minimum disclosure requirements defined by this manual. Compliance with this criterion shall be assessed by the Licensor in respect of the following licensing cycle.


In the event one of the criterion F.06 indicators has been triggered, the License Applicant must submit updated financial statements for the following:

i. Budgeted financial statements for the two year period, starting 1P

stP July

2020 and ending 30P

thP June 2022, including:

a. Budgeted Profit and Loss Statement; b. Budgeted Cash Flow Statement;

ii. Explanatory notes; (see AFC Club Licensing Manual Appendix XX)

iii. Representation letter by Management (see Appendix 9c).


The licensee must prepare, as a minimum, updated future financial information on a six month basis; e.g. in respect of the period from the interval date of 1P

stP July and 31P

stP December of the licensing

season through to 30P

thP June of the following year.

The updated future financial information must be submitted to the Licensor within the set deadlines. The deadline for submission of the updated future financial information must be no later than three months after each of the interval dates.

1.9.3 MINIMUM INFORMATION AND DOCUMENT TO BE SUBMITTED BY THE LICENSEE

1.9.3.1 MINIMUM DISCLOSURE REQUIREMENTS FOR THE UPDATED FUTURE FINANCIAL INFORMATION

The licensee must prepare and submit updated future financial information consisting of:

A

185

a) Budgeted profit and loss account;

b) Budgeted cash flow statement; and

c) Explanatory notes, including assumptions and risks and comparison of budget to actual figures. There must also be a statement that the future financial information has been prepared on a consistent basis with the preceding audited annual financial statements and a summary of the significant deviations between the budget and actual figures.

To comply with criterion F.08, the licensee must prepare and submit the same minimum level of detail in the future financial information schedules as set out in Article 1.7.3 above. This manual does not prescribe the basis for recognition or measurement of transactions and other events and does not prescribe the basis for determining reasonable assumptions.

The comparative financial information that must be included within the updated future financial information schedules is described below in Article 1.9.3.2.

In addition, the following information shall be disclosed:

a) The name (and legal form) of the reporting entity and any change in that information from the preceding statutory closing date;

b) Whether the financial information covers the individual entity or a group of entities or some other combination of entities; and

c) The presentation currency.

The updated future financial information must be based on assumptions that are not unreasonable.

The updated future financial information, together with the assumptions upon which they are based, must be approved by highest decision-making body of the License Applicant and this must be evidenced by way of a brief statement and signature on behalf of the executive body of the License Applicant.

All pages of the budgets and document submitted must be signed by the License Applicant’s Finance Director (as declared in criterion P.04) and the License Applicant’s CEO. If budgets and documents are not prepared on the letterhead of the License Applicant, then the stamp of the License Applicant must appear on every page of the documents to be submitted.

1.9.3.2 COMPARATIVES DISCLOSURE REQUIREMENTS FOR THE UPDATED FUTURE FINANCIAL INFORMATION

The updated future financial information schedules must also include, as a minimum:

a) The original budgeted profit and loss account and cash flow figures in respect of the six-month period immediately preceding the interval date (as submitted in accordance with criterion F.06);

b) The actual profit and loss account and cash flow figures for the six-month period immediately preceding the interval date; and

c) The difference between the budgeted and actual figures for the six-month period immediately preceding the interval date. That is, brief explanations of significant differences between the budgeted and actual results for the preceding six month period (e.g. ending 30P

thP June or 31P

stP

December, as appropriate).

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For an illustrative summary of the updated future financial information to be prepared by the relevant licensees at each interval date see Appendix XXIII of the AFC Club Licensing Manual.

For the following licensing cycle, some of the information requirements for criteria F.06 and F.08 may coincide and duplication of information should be avoided.

1.9.4 ASSESSMENT PROCEDURES

In respect of criterion F.08, there is no requirement for the updated future financial information prepared and submitted by the licensee to be subject to assessment procedures by an independent auditor.

The Licensor may choose to perform or request performance by the applicant’s independent auditor of any reasonable assessment procedures it believes are necessary in relation to the matters notified to the Licensor.

If an auditor is used, the auditor selected by the licensee for criterion F.08 should be the same as the auditor who carried out the audit of the preceding annual financial statements.

The Licensor shall read and consider the future financial information provided to it.

The Licensor may request any additional information it believes is necessary.


Compliance with criterion F.08 shall be assessed by the decision-making bodies in respect of the following licensing cycle.

For the following licensing cycle, the licensee must be sanctioned:

a) If the updated all documents (cf. Article 1.9.1) for the future financial information is not submitted within the defined deadline;

b) If the licensee submits information that does not meet the minimum information requirements for the content (as set out in Article 1.9.3).

c) If the licensee does not submit further information and/or representations from management regarding its plans for the future, if such information/representations have been requested by the Licensor, or if such information/representations are not complete.


UAE Pro League Club Licensing Manual: Appendices 8a, 8b and 8c

Updated future financial information: Summary of information to be provided as part of the updated future financial information (Appendix XXIII of the AFC Club Licensing Manual).

1.10 CRITERION F.09: APPOINTMENT OF AUDITOR(S) Unless mentioned specifically, the requirements in Articles 1.10.1 to 1.10.3 are mandatory and constitute the minimum requirements for the License Applicant in order to fulfill criterion F.09.

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1.10.1 THE CRITERION

No. Grade Criteria

F.09 A APPOINTMENT OF AUDITOR(S)

In the event that multiple auditors are required to audit separate entities of the License Applicant or its parent entity, then copies of all auditor appointment letters should be submitted.

The auditor must have his name entered in the list of auditors in compliance with the provisions of UAE Federal Law No. (12) for the year 2014 Concerning Auditing Profession which repealing the old UAE Federal Law No. (22) for the year 1995 (as amended).


i. Auditor(s) appointment letter (see article 1.10.3.1 and Appendix 9a)

ii. Eligibility and consent letter by auditor(s) (see article 1.10.3.2 and Appendix 9b)

iii. Signed engagement contract with the auditor. Submission of engagement contract exempts the License applicant from points i and ii mentioned above as long as it covers minimum required information.

iv. Documentary evidence of qualification and eligibility. Required only if the auditor is not an internationally recognized company.


Auditor(s) appointment letter should cover the following periods:

• Interim period from 1P


stP December 2020 and

• Financial year starting on 1P

stP July 2020 and ending 30P

thP June 2021.


1.10.3.1 AUDITOR(S) APPOINTMENT LETTER

Each License Applicant must submit to the Licensor an auditor(s) appointment letter.

The letter must contain the following minimum information:

a) Legal entity/entities covered by the engagement b) The period(s) covered by the engagement c) Agreed upon fees

The letter must be prepared on the License Applicant’s official letter head and stamped with the official seal of the License Applicant. The letter must be approved by the board of directors.

Appendix 9a provides an illustration of the auditor(s) appointment letter.

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1.10.3.2 ELIGIBILITY AND CONSENT LETTER

The License Applicant must submit to the Licensor a copy of the auditor’s response to the appointment letter and must include at a minimum, the following:

a) Whether the auditor accepts or refuses the engagement. b) Qualification and eligibility to perform the audit. c) Positive confirmation that the auditor is in compliance with the provisions of UAE Federal Law

No. (12) for the year 2014 Concerning Auditing Profession which repealing the old UAE Federal Law No. (22) for the year 1995 (as amended).

d) Documentary evidence of qualification and eligibility (i.e. Entry number in the Schedule of Auditors, registration certificate and/or License to practice the profession).

The letter must be prepared on the auditor’s official letter head and stamped with their official seal.

Appendix 9b provides an illustration of the eligibility and consent letter.


The Licensor must assess the information submitted by the License Applicant, and other corresponding supporting documents, as detailed below.


b) Do the submitted documents / information contain the minimum required information and signatories as per Regulations?

c) Obtain and compare information of the signed engagement contract signed by both parties to the documents submitted, when applicable.



a) If the required documents as per regulations (articles 1.10.3.1 and 1.10.3.2) are not submitted to the Licensor within the defined deadline;

b) If submitted documents do not contain the minimum information and/or the required signatories.


UAE Pro League Club Licensing Manual: Auditor(s) appointment letter (Appendix 9a)

UAE Pro League Club Licensing Manual: Eligibility and consent letter by auditor (Appendix 9b)

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1.10.3.2 ELIGIBILITY AND CONSENT LETTER

The License Applicant must submit to the Licensor a copy of the auditor’s response to the appointment letter and must include at a minimum, the following:

a) Whether the auditor accepts or refuses the engagement. b) Qualification and eligibility to perform the audit. c) Positive confirmation that the auditor is in compliance with the provisions of UAE Federal Law

No. (12) for the year 2014 Concerning Auditing Profession which repealing the old UAE Federal Law No. (22) for the year 1995 (as amended).

d) Documentary evidence of qualification and eligibility (i.e. Entry number in the Schedule of Auditors, registration certificate and/or License to practice the profession).

The letter must be prepared on the auditor’s official letter head and stamped with their official seal.

Appendix 9b provides an illustration of the eligibility and consent letter.


The Licensor must assess the information submitted by the License Applicant, and other corresponding supporting documents, as detailed below.


b) Do the submitted documents / information contain the minimum required information and signatories as per Regulations?

c) Obtain and compare information of the signed engagement contract signed by both parties to the documents submitted, when applicable.



a) If the required documents as per regulations (articles 1.10.3.1 and 1.10.3.2) are not submitted to the Licensor within the defined deadline;

b) If submitted documents do not contain the minimum information and/or the required signatories.


UAE Pro League Club Licensing Manual: Auditor(s) appointment letter (Appendix 9a)

UAE Pro League Club Licensing Manual: Eligibility and consent letter by auditor (Appendix 9b)

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UAE PRO LEAGUE CLUB LICENSING REGULATIONS & MANUAL … · 2020. 12. 1. · AFC Stadium Regulation...

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