Schedule of Consolidated Financial Statements

These unaudited interim condensed consolidated financial statements are presented in thousands of US dollars (the Company’s presentation currency).

Entity		Functional Currency
Brera Holdings PLC		United States dollar (“US$”)
Brera Milano S.r.l.		Euro (“EUR”)
Brera FC		Euro (“EUR”)
Fudbalski Klub Akademija Pandev		Macedonian Denar
UYBA Volley S.s.d.a.r.l.		Euro (“EUR”)
Tiverija Brera AD Strumica		Macedonian Denar
SS Juve Stabia SpA		Euro (“EUR”)
Solmate USA Inc.		United States dollar (“US$”)

Schedule of Company’s Current Credit Risk-Grading Framework

The Company’s current credit risk-grading framework comprises the following categories:

Category	Description	Basis of recognizing Expected Credit Loss (“ECL”)
Low risk	The counterparty has a low risk of default and does not have any past-due amounts	12-month ECL

Doubtful	There have been significant increases in credit risk since initial recognition through information developed internally or external resources.	Lifetime ECL - not credit impaired

In default	There is evidence indicating the asset is credit impaired.	Lifetime ECL - credit impaired

Write-off	There is evidence indicating that the debtor is in severe financial difficulty and the Company has no realistic prospect of recovery.	Amount is written off

Schedule of Recognized at their Fair Value at the Date of Acquisition and are Subsequently Amortized on a Straight-Line Basis

Player contracts, broadcasting rights, brands, and customer relationships were acquired as part of a business combination. They are recognized at their fair value at the date of acquisition and are subsequently amortized on a straight-line basis as follows:

Player contracts	2 years (FKAP)
Brands	Indefinite
Broadcasting rights	5 years (FKAP)