Overview
- The independent commission led by Atelli sent its rulings to the FIGC on Dec. 23 after reviewing accounts to Sept. 30, clearing 18 of 20 clubs for unrestricted activity.
- Napoli and Pisa exceeded the 0.8 expanded-labour-cost-to-revenue cap and may operate only on a saldo zero basis in January.
- Lazio met the threshold and regains full freedom in the winter window after last summer’s total block under the former Covisoc system.
- Como achieved compliance via a capital increase, and clubs may still seek revocation by injecting capital or recognizing future TV-rights receivables before the window opens.
- The limit tightens to 0.7 from next summer, a full market freeze can follow two consecutive breaches, and the next formal review uses data to March 31.