"The measurement of the fair value of Player Capital, which is periodically assessed according to the Thesaurus Football® standard and by reference to the market, allows a new presentation of the financial performance of soccer clubs.
The purpose is to measure the accumulation of value and the return on investment for shareholders.
Consequently, any increase in the value of Human-Player Capital due to revaluations of intangible assets (in particular players from the training center) constitutes a profit and contributes to the performance of the clubs.
The IC-Report football® performance reporting model thus complements the financial information of the clubs.
In preview, today, we will therefore present the financial statements as of 30/06/2018 of OL with integration of the Human-Player Capital at its fair value. I would like to take this opportunity to thank Vincent Ponsot here, Jean Michel Aulas and Thierry Sauvages who authorized us to present at the National Day of Intangible Assets (JNAI) the financial statements of the OL club with activation of the Human-Player Capital.
The publication of this new model of non-accounting financial communication is a world first...
