1. Date of deposit of the last Annual Accounts in the Mercantile Registry.
The Annual Accounts for the 2017/2018 season were deposited at the Pontevedra Mercantile Registry on December 3rd, 2018.
2. Date on which the last annual accounts were submitted to the Consejo Superior de Deportes (CSD)
The Annual Accounts for the 2017/2018 season were submitted to the Higher Sports Council on the 15th of November 2018.
3. Date of submission to the LNFP of the Annual Accounts and other obligatory economicfinancial information.
The LNFP was forwarded on 29 November 2018 the following::
- The annual accounts and management report, together with the RC Celta audit report, on June 30th, 2018,
- Report on Agreed Procedures for the Balance Point Indicator,
- Report on Agreed Procedures of the Indicator Expenses Associated to the First Team,
- Report on Agreed Procedures of the Indicator Net Debt Ratio in relation to Relevant Revenues,
- Report on Agreed Procedures in Annex VI of the 2017/2018 season and Annex VI of the 2018/2019 season,
- Report of Agreed Procedures of Results generated by operations of transfer of federative rights of players
- Report on Agreed Procedures for Ticket and Season Ticket Collection for the 2017/2018 season.
4. Balance Point, as defined by the Economic Control Regulation of the LNFP (difference between Relevant Income and Relevant Expenses in a season) and its component indicators (Art. 12 LNFP).
Report on Agreed Procedures for the Break-even Indicator of RC Celta as of June 30th, 2018
5. Annual accounts of related entities.
1. Financial Autonomy Indicator: Shareholders’ Equity/(Liabilities + Shareholders’ Equity)=61,88%
2. Total remuneration indicator for the club’s first team/team’s overall budget.
The total remuneration of the first team on season 18/19 amounts to 46,035 thousand euros and the total expenses budget amounts to 65,491 thousand euros, which represents 70.29%.
3. Club debts/ relevant income (art. 12 LNFP)
Report on Agreed Procedures of the Net Debt Indicator Ratio in relation to Relevant Revenues
4.- Invested ammount on players / club’s overall income
The invested ammount on players from the first team despite the overall relevant income on season T17/18 represents 29.53% of the total.
INFORMATION ON INCOME AND EXPENSES
1. Breakdown of Relevant Revenues (Annex I.7 RLFP).
Breakdown of Relevant Revenues as for 06/30/2018. This corresponds to the breakdown reflected in section A of the Calculation of the Breakeven Point.
2. Relevant Expenses Breakdown (Annex I.8 RLFP).
Relevant Expenses Breakdown as for 06/30/2018. This corresponds to the breakdown reflected in section B of the Calculation of the Breakeven Point.
3. Breakdown of expenses associated with the first team (art. 12 RLFP)
Report on Agreed Procedures of the Expenses Indicator Related to the First Team
1. RC Celta Debt (CECSD-IV):
Report on Agreed Procedures of the Net Debt Indicator Ratio in relation to Relevant Revenues as for 06/30/2018
Report on Agreed Procedures of the Net Debt Indicator Ratio in relation to Relevant Revenues as for 12/31/2018
A breakdown is provided in Club Debt/Relevant Income (art. 12 LNFP) and further details are provided in the Annual Accounts.
2. Debts owed to public administrations (Art 12 RLFP).
Report on Agreed Procedures regarding debt with public administrations 31/12/2018
3. Debts and credits with sporting personnel (RLFP).
Report of Agreed Procedures for Debts with Employees 31/12/2018