CESIÓN: de los derechos futuros de televisión realizada por el Fútbol Club Barcelona en junio y julio de 2022 (II).

The article details the transfer of future television rights made by Fútbol Club Barcelona (FCB) in June and July 2022. FCB used an instrumental company called Locksley Invest, S.L., in which the club has a 49% stake and Sixth Street Partners has a 51% stake. Through this operation, FCB transferred 100% of the rights to Locksley Invest, S.L. The objective of FCB in creating this company was to record an additional accounting profit of 144,989,000 euros in the accounting of the temporary transfer of future television rights. However, controversy has arisen due to the accounting manipulations carried out by FCB, which recorded higher revenues than those generated in the operation and did not recognize a debt as a counterpart. In addition, FCB has changed auditors and has signed with Grant Thornton to review its accounts starting from the 2021-2022 season. These accounting manipulations have had a negative impact on the club's results. [Extracted from the article]