Source data
Selected first-year CBF financial sustainability reporting milestones
Sources checked
- 10 December 2025Regulation and explanatory guide published
CBF released the system text and guide. Source 1
- 1 January 2026New regulation took effect
Obligations incurred from this date came under the new rules. Source 3
- 31 March 2026First overdue payments filing
Clubs were directed to report overdue amounts for obligations through 28 February. Source 2
- 30 April 2026Financial and ownership disclosures
Initial filing included financial statements for 2023 through 2025, corporate control and key management. Source 2
- 31 July 2026Second solvency check
A further overdue payments review was scheduled. Source 3
- 30 November 2026Third solvency check
The regulator also identified this as the end of the adjustment period for older debts. Source 3
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- 15 December 2026Next-year budgets
Clubs were scheduled to deliver budgets for the following financial year. Source 3
The timing depends on the kind of filing or payment obligation.
Selected first-year CBF financial sustainability reporting milestones
This timeline describes the first-year rollout published by the CBF and ANRESF. Some dates identify a declaration deadline, and others mark which obligations enter the new system.
| Source | |||
|---|---|---|---|
| 10 December 2025 | Regulation and explanatory guide published | CBF released the system text and guide. | Source 1 |
| 1 January 2026 | New regulation took effect | Obligations incurred from this date came under the new rules. | Source 3 |
| 31 March 2026 | First overdue payments filing | Clubs were directed to report overdue amounts for obligations through 28 February. | Source 2 |
| 30 April 2026 | Financial and ownership disclosures | Initial filing included financial statements for 2023 through 2025, corporate control and key management. | Source 2 |
| 31 July 2026 | Second solvency check | A further overdue payments review was scheduled. | Source 3 |
| 30 November 2026 | Third solvency check | The regulator also identified this as the end of the adjustment period for older debts. | Source 3 |
| 15 December 2026 | Next-year budgets | Clubs were scheduled to deliver budgets for the following financial year. | Source 3 |