Transparency and Compliance

FC Barcelona makes public institutional, organisational information as well as information regarding planning, finance, budgeting and statistics in order to comply with the Law on Transparency

Institutional, organizational and planning information

1. Statutes

2. Applicable regulations

3. Executive structure

4. Contact details

5. Corporate social responsibility

Compliance

1. Compliance
1.1. Compliance Area
1.2. Ethical Code
1.3. Ethical Channel
1.4. Protocol for preventing and addressing harassment based on gender, sexual orientation, gender identity or gender expression
1.5. Workplace for preventing and addressing workplace harassment

Financial, budgeting and statistical information

1. Budgets
2. Annual accounts and auditing
2.1 Register of accounts
2.2 Debt

3. Conventions and Contracts with Public Bodies

4. Subsidies and public aid

5. Contracts with Sponsors and providers

You can find more information in our 2022/23 Annual Report.
You can also find information in our 2022/23 Foundation Report.

International transparency 

  •    

    1. Información sobre los órganos directivos y el personal del Club 

     

    1. Biographical details of the President and members of the Board of Directors/Council of Administration of the Club are published (minimum of four lines each).

    President and members of the Board of Directors/Council of Administration of the Club

    2. The generic e-mail addresses of the different sections or departments of the Club are specified, as well as the Club's general contact details (telephone, e-mail address and head office).

    Compliance Area

    Club Contact

    Sections contact

    Press department

    Club Commissions and Control Bodies

    3. The resolutions of the General Meeting of the Club/General Meeting of Shareholders of the SAD, as well as the resolutions taken by the Board of Directors are published and kept up to date on a regular basis. 

    Agreements of the Board of Directors

    4. An updated organisational chart of the Club (graphical representation) is published in detail to identify those responsible for the different areas.

    Executive Structure

    Football Organisational Chart

    Commissions and bodies

    2. Legal framework, organisational structure and assets of the Club

     

    5. The legal, institutional and statutory regulations to be complied with by the Club are published.

     

    Statutes

    Internal regulations

    6. A Code of Ethics or Code of Good Practice and/or sporting behaviour by the Club exists and is published.

     

    Code of Ethics

    LFP Best Practice Manual

    7. The Club's Internal Regulations exist and are published. 

    Internal regulations

    8. It is reported that the Club has an Ethics Committee or a Compliance Officer.

    Compliance Area

    9. Information is provided on whether or not the Club is in a situation of bankruptcy, pre-bankruptcy or similar situation. 

     

    Bankruptcy status indicator

    10. The basic data of the different existing football teams (professional, youth, children's, women's, etc.) and, if applicable, of divisions or sections of other sports are specified.

     

    Basic data on individual football teams and sections

  •    

    1. Characteristics of the Club’s Website

     

    11. A transparency portal (or specific section) has been implemented on the Club's website.

    Transparency of the Club

    12.There is a clearly visible internal search engine on the website..

    Search

    13. The website contains a specific Mailbox or Complaints Channel so that club members, affiliates and third parties can report any possible breaches of the law, regulations, bylaws or the Code of Ethics to their Club.

    Ethical Channel

    Síndico de los Socios

    2. Information and support for club members, employees and the general public

     

    14. A space reserved for club members and/or shareholders of the Club will be provided on the website.

    Club members

    15. A list of fan clubs related to the Club and their basic data is published.

    List of Fan Clubs

    16. There will be a space reserved on the Club's website to receive suggestions or requests from fan clubs and/or fan associations.

    OAP contact

    Member services

    17. The number of spectators at the various sporting events (at least those of the various official matches) held at the Club's fields, venues and facilities is published).

    Number of spectators at official matches

    18.The results of surveys conducted with club members and/or the public on satisfaction or quality of Club services are available and published (if no surveys have been conducted, this will be expressly indicated on the website).

    Observatori Blaugrana Results

    Club Members Observatori Blaugrana Results - Supporters

    3. Relations with society, security and the Club's stance against violence

     

    19.Specific rules and recommendations are published by the Club to fans regarding behaviour, and against violence, in its facilities and venues, as well as at events in which the Club participates in other venues).

    Conditions for access to sports facilities

    Internal regulations governing the operation of FCBDesplaçaments trips

    20. The Internal Regulations of the sports venue endorsed by LaLiga are published (Art. 6 RD 2023-2010 on the prevention of violence, racism and intolerance through sport.

    Internal regulation of the sports complex

    21. A Social Responsibility or Sustainability Report of the Club, or at least the Club's social or social responsibility measures or policies, is published).

    FC Barcelona Foundation Report  

    22. Information is provided on the Club's relations and/or special conditions with respect to supporters' clubs and/or associations (ticket reservations, space in the stadiums, etc.), or on the non-existence of such conditions.

    Information about Fan Clubs

    Fan Club Registration

    Fan Club Tickets

    List of Fan Clubs

    23. Information is provided on the regulations regarding the sale of tickets when the away club is the visiting club (named tickets sold through the visiting club). 

    Legal bases for the application and purchase of FC Barcelona Desplaçaments tickets.

    24. A Club profile(s) exists and is posted on the web on Social Media (Facebook or similar).

    Follow Barça on social media

  • 1. Información contable 

     

    25. The date of deposit of the Club's latest Annual Accounts with the Commercial Registry and/or the Higher Sports Council (Consejo Superior de Deportes [CSD]) is published.

    Date of deposit with the CSD

    26.The date for submission of the annual accounts and other mandatory economic-financial information to the Professional Football League (LFP) is published (deadline for sending: 31 October).

    Date sent to the LFP

    27. The Annual Accounts of related entities are published, especially the Accounts and the complete Annual Report of the Club Foundation if there is one (if there are no related entities, this will be expressly indicated on the website)

    Club Foundation Report

    28.  The Club's Break-even Point is published, as defined by the LFP Economic Control Regulations (difference between relevant Revenue and relevant Expenditure in a season) and the indicators that compose it (art. 12 RLFP) (according to art. 20).

    Breakeven Point Indicator

    2.  Revenue and expenditure information

     

    2.1 Revenue

     

    29. The breakdown of the Club's Relevant Revenues is published (Annex I.7 RLFP): (a) Box office; (b) Sponsorship and advertising; (c) Broadcasting rights; (d) Commercial activities; (e) Other operating revenue; (f) Profits on disposal of players' federative rights; (g) Capital gains on disposal of tangible fixed assets; (h) Financial revenue; i) Revenue from non-cash items; j) Rental transactions with related parties above what is reasonable; k) Revenue from non-football and non-club related transactions; l) Treatment of revenue and expenses arising from bankruptcy proceedings.

    Revenue

    2.2 Expenses

     

    30. Details of the Club's relevant Expenditure are published (Annex I.8 RLFP): (a) Cost of sales/materials; (b) Expenditure on employee remuneration; (c) Other operating expenses; (d) Depreciation/impairment of federative or players' rights; (e) Losses on disposal of federative rights of players; (f) Financial costs and dividends; (g) Expenditure transactions with related parties below fair value; h) Expenditure on youth development activities; i) Expenditure on community development activities; j) Non-cash debits/charges; k) Finance costs directly attributable to the construction of property, plant and equipment; l) Expenditure on non-football and non-club related operations.

    Expenses

    31. The breakdown of Expenses associated with the first team (according to League Regulations) is published.

    Expenditure associated with the first team

    The breakdown of expenditure associated with agents is published.
    Breakdown of the Associated Expenses of the agents is published.

    Agents' expenses

    3. Indebtedness data

     

    32. The Club indebtedness (CECSD-IV) is published in detail: 1) General government debt: a) Debt to the Treasury, b) Social Security debt; 2) Private debt: a) Debts to credit institutions, b) Other debts.

    Club Indebtedness

    33. The list of debts to the relevant public administrations is published (art. 18 League Regulations).

    Debts with corresponding public administrations

    34. The list of debts and claims against employees is published (Art. 12 League Regulations).

    Debts and credits with employees

  • 1. Procurement Information 

    35. The amounts received by the Club for: a) Transfers and b) Transfers made in the last two seasons are published (at least the number of players and the overall amount of both a) and b), and whether investment funds have participated in the operations (and their amount).

    Intangible sports fixed assets

    36. The amounts received for: a) The sale of players and b) The temporary loan of players is published (at least the number of players and the overall amount of both a) and b) are published.

    Intangible sports fixed assets

    37. The salary cap for the Club's roster is made public.

    Salary cap for the Club's staff

    38. The number of licensed minors in the Club's service at different levels and sporting sections is published.

    Minors at different levels and sporting sections

    2. Information about suppliers of goods and services 

     

    39. The list and/or amount of transactions with the Club's most important suppliers, procurers and/or contractors is published.

    FC Barcelona suppliers

  • 1. Club planning and organisation 

     

    40. The Club's annual and/or multi-annual Plans and/or Programmes (Season Calendar) are published.

    Strategic Plan

    First Team Calendar

    Women's Calendar

    Barça B calendar 

    Basketball Calendar  

    Handball Calendar  

    Indoor Football Calendar

    Roller Hockey Calendar

    2. Contracts, agreements and subsidies

     

    41. Each contract concluded with any public entity (or entity under public control) is published periodically, or at least a list of such contracts, indicating the signatories, their purpose and, where appropriate, the financial obligations entered into.

    Contracts with Public Entities

    42. A list of the Agreements signed with public entities is published, mentioning the signatory parties, their purpose and, where applicable, the economic obligations agreed.

    Agreements with Public Entities

    43. Subsidies and grants received from any public (or publicly controlled) entity are published, with an indication of their amount and purpose.

    Subsidies and grants received

    3. Governing bodies of the Club

     

    44. The remuneration received, if any, by the members of the Board of Directors/Council of Administration of the Club is published (if there is none, it will be expressly indicated on the website).

    Compensation to the Board of Directors

    45. The remuneration received by members of Senior Management or senior executives at the Club is published, as well as the legal representation expenses (individual or global) incurred by them is published.

    Compensation to the Steering Committee

    4. Economic and budgetary information 

     

    46. The Budget and other documentation required by the budgetary rules is published (according to the standard model approved by the LFP: art. 12 RLFP).

    Budget

    47. The Club's individual and, where appropriate, consolidated Annual Accounts are published: (art. 12 RLFP, according to art. 13).

    Club Annual Accounts

    48. External Audit Reports on the Club's accounts are published.

    External Audit Reports

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