Income earned from fans attending matches, including gate receipts from all competitive home matches (league, cups, international competitions), premium seating and hospitality packages, and revenue from season tickets and memberships.

Externally distributed income linked to competition participation and TV rights deals, including distributions from domestic leagues, revenue from international competitions, distributions from national cup competitions, and other broadcast agreements including overseas deals.

Income generated from a club's own commercial activities and relationships, including sponsorships (shirt, sleeve, training kit), merchandising and retail operations, stadium tours, and non-matchday events held at the stadium such as concerts.