Uefa has made a number of temporary changes to its financial fair play rules to allow clubs to adjust to the effects of the Covid-19 pandemic: https://www.uefa.com/insideuefa/news/newsid=2642261.html
In particular the financial years for 2020 and 2021 will be assessed as one financial period. The combined deficit of the two years will be averaged and there will also be specific Covid-19 adjustments.
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