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v3.23.4

Related Party | 6 Months Ended
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Jun. 30, 2023
Related Party [Abstract] |
Related party | Note 23 – Related party The related parties had transactions for the six months ended June 30, 2023 and for the year ended December 31, 2022 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
Alessandro Aleotti |  | Shareholder
Leonardo Aleotti |  | Shareholder
Marco Sala |  | Shareholder
Max Srl |  | Shareholder
Stefano Locatelli |  | Shareholder
Rocca Christian |  | Shareholder
Scalpelli Sergio Carlo |  | Shareholder
Adrio Maria de Carolis |  | Shareholder
Goran Pandev |  | Shareholder
|  | June 30, 2023 |  |  | December 31, 2022 |
|  | EUR |  |  | EUR |
Other receivables – related parties |  |  |  |  |  |
Alessandro Aleotti |  |  | - |  |  |  | 333 |
Marco Sala |  |  | - |  |  |  | 333 |
Sergio Carlo Scalpelli |  |  | - |  |  |  | 333 |
Christian Rocca |  |  | - |  |  |  | 334 |
Stefano Locatelli |  |  | - |  |  |  | - |
Brera Calcio AS |  |  | - |  |  |  | 3,076 |
Deposits and prepayments – related parties |  |  |  |  |  |  |  |
Max Srl |  |  | - |  |  |  | 38,856 |
Stefano Locatelli |  |  | - |  |  |  | 35,868 |
Sergio Carlo Scalpelli |  |  | - |  |  |  | 22,020 |
Trade payables – related parties |  |  |  |  |  |  |  |
Max Srl |  |  | - |  |  |  | 19,666 |
Stefano Locatelli |  |  | - |  |  |  | 9,867 |
Sergio Carlo Scalpelli |  |  | - |  |  |  | 4,146 |
Francesca Duva |  |  | - |  |  |  | 3,090 |
Loan from a shareholder |  |  |  |  |  |  |  |
Sergio Carlo Scalpelli |  |  | - |  |  |  | - |
As at June 30, 2023 and December 31, 2022, balances due from and due to related parties primarily represent monetary advancements and repayments by the related parties for its normal course of business. From March 2016 to May 2022, 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 approximately 30.9% of our Class A Ordinary Shares and a former director of Brera Holdings.

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- Definition The entire disclosure for related parties. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2023-01-01 -Section Disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI -URIDate 2023-03-23 + Details
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