A recorded time for “Uriarte la Junta Directiva” and Ruiz-Longarte’s budget criteria

For “Uriarte la Junta Directiva”, the context data give the recorded time as the values 17 and 3, expressed in seconds. A separate context record lists recorded percentages of 52% and 42%.

Ruiz-Longarte explained that, applying maximum prudence in valuation, it had been considered appropriate to record a higher amount in amortisation for first-team players. According to his statement, this would result in lower amortisation in the future, while expenses considered multi-year in nature were brought forward in connection with the corresponding contract with Fundación Athletic.