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v3.23.1

Related party | 12 Months Ended
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Dec. 31, 2022
Related party [Abstract] |
Related party | Note 22 — Related party The related parties had transactions and outstanding balances for the years ended December 31, 2022 and 2021 consist of the following:
Name of the related parties |  | Nature of relationship
Brera Calcio AS |  | Shareholder of the Company being the president of this entity
Fudbalski Klub Akademija Pandev |  | Goran Pandev, the director of the Company, is the founder and owner of this entity
Alessandro Aleotti |  | Shareholder, Chief Strategy Officer and Director of the Company
Marco Sala |  | Shareholder of the Company and former Director of Brera Milano
Max Srl |  | Shareholder of the Company
Stefano Locatelli |  | Shareholder of the Company
Christian Rocca |  | Shareholder of the Company
Sergio Carlo Scalpelli |  | Shareholder, Chief Executive Officer and Director of the Company
Adrio Maria de Carolis |  | Shareholder of the Company
Francesca Duva |  | Director of Brera Milano
|  | 2022 |  |  | 2021 |
|  | EUR |  |  | EUR |
Other receivables – related parties |  |  |  |  |  |
Alessandro Aleotti |  |  | 333 |  |  |  | 333 |
Marco Sala |  |  | 333 |  |  |  | 333 |
Sergio Carlo Scalpelli |  |  | 333 |  |  |  | 333 |
Christian Rocca |  |  | 334 |  |  |  | 334 |
Stefano Locatelli |  |  | - |  |  |  | 1,334 |
Brera Calcio AS |  |  | 3,076 |  |  |  | - |
Deposits and prepayments – related parties |  |  |  |  |  |  |  |
Max Srl |  |  | 38,856 |  |  |  | 14,545 |
Stefano Locatelli |  |  | 35,868 |  |  |  | 14,000 |
Sergio Carlo Scalpelli |  |  | 22,020 |  |  |  | - |
Trade and other payables – related parties |  |  |  |  |  |  |  |
Max Srl |  |  | 19,666 |  |  |  | 6,112 |
Stefano Locatelli |  |  | 9,867 |  |  |  | - |
Brera Calcio AS |  |  | - |  |  |  | 36,600 |
Sergio Carlo Scalpelli |  |  | 4,146 |  |  |  | - |
Francesca Duva |  |  | 3,090 |  |  |  | - |
Loan from a shareholder |  |  |  |  |  |  |  |
Sergio Carlo Scalpelli |  |  | - |  |  |  | 20,000 |
As of December 31, 2022 and 2021, balances due from and due to related parties primarily represent monetary advancements and repayments by the related parties for its normal course of business. During the years ended December 31, 2022 and 2021, Brera Milano engaged SWG S.p.A., or SWG, to provide certain polling services, free of charge, and without agreements in writing. SWG is beneficially owned by Adrio Maria de Carolis, a beneficial owner of Class A Ordinary Shares.

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