Transparency Act

Club Atlético Osasuna, with VAT number G31080179 and registered office at C/ Sadar, s/n, 31006 Pamplona (Navarra), is registered in the Registry of Sports Associations of the Navarre Institute of Sport and Youth of the Government of Navarre with number 492.

A) About the football club

About our board members and staff

1. Biographical information about the President and the members of the Board of Directors/Council of Administration (minimum of four lines each).

2. Specify the e-mail addresses of the President and each of the different sections or departments of the Club, as well as the Clubs general contact information (telephone number(s), e-mail address(es), and head office).

3. The resolutions of the General Assembly of the Club/General Meeting of Shareholders of the SAD are published and adopted by the Board of Directors.

4. A detailed list or organization chart of the staff hired by the Club is published (with the number of employees per department).

Legal Framework, Organizational Structure, and Assets of the Club.

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

6. A Code of Ethics or best practices or sporting behavior by the Club is available

7. The Clubs Internal Regulations exist and are published

8. The Club has an Ethics Committee or a Compliance Officer

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

10. The information of the different existing football teams (professional, youth, childrens, womens, etc.) and, if applicable, of divisions or sections of other sports is specified

B) Relations with members, fans and the general public

Features of the Club Website

11. There is a page (or specific section) on the Clubs website regarding the Clubs transparency policy.

12. An internal search engine is visible on the web page (The engine is located at the top next to the social network icons).

13. The website contains a specific Mailbox or Complaints Channel so that internally and/or members and/or others can inform the Club of any breaches of the Code of Ethics.

Intormacon and attention to members, employees and the general public

14. The website includes a space reserved for members and/or shareholders of the Club

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

16. The Clubs website has a space reserved for suggestions or requests from supporter clubs and/or fan associations

17. Attendance at the various sporting events (at least those of official competitions) held in the Clubs fields, enclosures, and facilities is published

18. Surveys conducted with members and/or the public regarding the Club’s services quality and satisfaction are available and published (if no surveys have been conducted, they shall be expressly indicated on the website)

Relations with Society, Security and Position of the Club against Violence

19. The Club publishes specific rules and recommendations to fans regarding behavior against violence in its facilities and other venues

20. The Internal Regulations of the sports venue approved by LaLiga (Art. 6 R.D. 2023-2010 on preventing violence, racism, and intolerance in sport) is published

21. A Social Responsibility or Sustainability Report of the Club is published, or at least its actions or policies regarding its social responsibility nature

22. Information is provided on the Clubs relations and/or special conditions concerning supporters, clubs, and/or fan associations (ticket reservations, space in the stadiums, etc.) or on the non-existence of such conditions

23. Information on the regulations regarding ticket sales when the team plays on the road (nominative and sold through the visiting club)

24. The Club’s social networks (i.e., Facebook or similar) are published on the website.

C) Economic/financial transparency

Financial Information

25. The date of deposit of the Clubs latest Annual Accounts with the Mercantile Registry and/or the National Sports Council (CSD) is published

26. The date the Annual Accounts and other mandatory economic-financial information must be sent to the Liga de Fútbol Profesional (LaLiga) is published (deadline: October 31)

27. The annual accounts of related entities are published, especially the Accounts and the complete Annual Report of the Clubs Foundation, if any (if there are no associated entities, this will be expressly indicated on the website)

28. The break-even point of the club as defined by LaLigas Economic Control Regulations (difference between relevant income and relevant expenses in a season) and the indicators that compose it (Art. 12 of LaLigas Regulations) are published

Income and expenses

29. The clubs relevant income breakdown is published (Annex I.7). LaLiga Regulations): a) Box office. b) Sponsorship and advertising; c) Broadcasting rights; d) Commercial activities; e) Other operating income; f) Profits from the sale of players federative rights; g) Capital gains from the sale of tangible fixed assets; h) Financial income; i) Income derived from non-cash items; j) Income operations with related parties above what is reasonable; k) Income from operations not related to football or the club; l) Treatment of income and expenses derived from bankruptcy proceedings.

30. The detail of the clubs relevant expenses is published (Annex I.8). LaLiga Regulations). a) Cost of sales/materials; b) employee compensation expenses; c) other operating expenses; d) amortization/impairment of federative or players rights; e) losses on disposal of players federative rights; f) financial costs and dividends; g) expense transactions with related parties below fair value; h) expenses for youth development activities; i) expenses for community development activities; j) non-cash debits/charges; k) finance costs directly attributable to the construction of property, plant and equipment; l) expenses for non-football and non-club related operations.

31. Details of the Expenses associated with the first team are published (according to LaLiga Regulations).

Information Regarding Debt

32. A breakdown of the Clubs debt is published (CECSD-IV): 1) Debt with public administrations: a) Debt with the Treasury, b) Debt with the Social Security; 2) Private debt: a) Debt with credit institutions, b) Other debts.

33. The list of debts with the corresponding public administrations is published (Art. 12 RLFP) (according to Art. 18).

34. The list of debts and credits with employees is published (Art. 12 PGR) (according to Art. 17).

D) Transparency in Contracting and Supplies

Information on procurement

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 if any Investment Funds have participated in the operations (and their amount).

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

37. The Club’s salary cap is made public.

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

Information on suppliers of goods and services

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

E) Transparency Law Indicators

Club Planning and Organization

40. Clubs annual and/or multi-year Plans and/or Programs (season calendar).

Contracts, Agreements and Subsidies

41. Contracts signed with any public entity (or under public control) or at least a list of them mentioning the signatories, their purpose, and, where appropriate, the financial obligations incurred.

42. A list of signed Agreements, mentioning the signatory parties, their purpose, and, if applicable, the agreed-upon financial obligations.

43. Subsidies and aid received from any public entity (or under public control), indicating their amount and purpose.

Governing Bodies of the Club

44. Remuneration received by the members of the Board of Directors/Council of Directors of the Club (if there is none, it shall be expressly indicated on the website).

45. Remuneration received by Senior Management members or top executives in the Club and their representation expenses (individual or global).

Economic and Budgetary Information

46. Budgets and other documentation required by the budgetary rules (according to the standardized model approved by LaLiga: Art. 12 LaLiga Regulations).

47. The clubs individual and, if applicable, consolidated Annual Accounts (Art. 12 LaLiga Regulations, according to Art. 13).

48. The external audit reports on the clubs accounts.



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Minutes of the General Assemblies of Members of Club Atlético Osasuna

Annual General Assembly (12-11-2023)

Economic and Financial Information

The club provides, before each Ordinary General Assembly, information regarding the accounts of the previous fiscal year, budget execution, and the budget for the following season.

Annual accounts and budget

The Club provides, before each Annual General Assembly, the information regarding the accounts of the previous year, the budget execution, and the budget for the following season.


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Financial Report of the 2022-2023 season and budget for the 2023-2024 season.

Audit Reports

The club provides its members with the Audit Reports it submits to LaLiga every fiscal year.


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Audit Report as June, 2023

C.A. Osasuna Yearly Reports

At each Annual General Assembly, the Club provides a report on the previous season with a summary of the Club's sporting, social, and institutional activities and its Foundation. The Report contains C.A. Osasuna and Fundación Osasuna audits and the consolidated balance sheet of both entities.


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2022-2023 Report

Economic Control Committee Reports

C. A. Osasuna Economic Control Committee is an independent body of the Board of Directors and is regulated by the entity's bylaws. It comprises members with an economic background and a member of the Tax Authorities of the Autonomous Community of Navarre appointed by the Navarrese Executive (with voice but without vote). They are elected by the Assembly of Delegates by vote and have access to all the economic documentation available in the Club, with which they hold periodic meetings to evaluate the economic and financial management of the entity. Among their duties is to issue two semi-annual reports per year so that the members may know their point of view on the Club's accounts. The work of the Economic Control Committee shall be materialized in two written reports: one referring to the first half of the fiscal year and the other to the entire fiscal year, which shall be sent to the Board of Directors so that the latter, within a period not to exceed fifteen days, may present allegations to the same. Once the committee has analyzed these allegations, the Final Report shall be issued, made available to members upon request, and published on the Club's website. Each final Report shall critically evaluate the Club's situation and make observations and suggestions regarding the period under evaluation. The final reports are binding, meaning they are necessary for any decision by the General Assembly. It is mandatory to include the presentation of these final reports in all annual and extraordinary meetings of the General Assembly as a specific item on the agenda and always before discussing any item other than the approval of the minutes of the previous Assembly. All final reports of the committee, including individual votes, if any, shall be submitted to the Department of Finance and Financial Policy simultaneously with their submission to the club's Board of Directors. The final reports in which the work of the Economic Control Commission materializes shall express the well-founded opinion of its members regarding the solvency of the Club, compliance with the obligations arising from the Foral Law 26/2014, compliance with current tax obligations and compliance with the financial regulations of the sports authorities. Without prejudice to the provisions of article 52 of the Club's statutes, the representative of the Administration of the Autonomous Community of Navarra on the Economic Control Committee may be required by the latter to report at any time on the points indicated in this section. (Article 57. Statutes of C. A. Osasuna).


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2022-2023 Mid-Year Report

2022-2023 Annunal Report


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