Sentence examples for break even test from inspiring English sources
Following 18 months of accountancy work and liaison with clubs, in mid-April Uefa's Club Financial Control Body met to decide on which clubs had failed its "break even" test.
BBC Sport has learned the two - among nine clubs under examination by Uefa for failing the governing body's "break even" test - face similar penalties.
It is understood that PSG and Manchester City are among the clubs judged to have failed the break-even test and that both are likely to face a combination of financial and sporting sanctions.
Releasing its latest report, which showed cumulative losses of clubs across Europe ballooned from €0.6bn (£0.52bn) to a record €1.7bn between 2007 and 2011, Uefa said that a simulation exercise based on the last three years had showed 46 clubs would have failed the break-even test.
Thirteen clubs would have failed the break-even tests if the rules were applied now.
Kramer and his partners need to administer at least 250 tests per month to break even, he said.
With admission fees, they break even.
