The general consensus is that the most vulnerable are those who receive the greatest protection. How does UEFA go about doing this for European leagues?
The table below is recreated from a recent UEFA benchmarking report and shows the breakdown of total revenue by income source (%) for each UEFA member. The categories making up total earnings are (i) UEFA revenue, (ii) Commercial/Sponsorship, (iii) Gate Receipts, (iv) Domestic TV and (v) Other. Transfer revenues are excluded but shown in the original report.The figures mostly relate to the financial year ending in 2018 and are compiled by UEFA based on data submissions by clubs/national associations through a UEFA online financial reporting tool.
There are vast differences across UEFA members in terms of a reliance on different income streams. This may offer some insight on relative exposure to the crisis and help UEFA identify the most vulnerable leagues.
I've ordered the table by gate receipts - the revenue source that has vanished. The second order is commercial/sponsorship, another income stream that will be impacted by fixture postponements. Worryingly, but not surprisingly, the League of Ireland is 4th on list - we rely on gate receipts relatively more as an income source given the absence of any lucrative TV deal.
Many of the smaller associations (at the end of the table) are, relatively speaking, not at as much risk, assuming there are no drastic cuts to UEFA or 'other' funding sources.
Some caveats. First, these figures should be taken as estimates (some UEFA figures are actually over and under 100%!). Second, obviously there are significant variations in total revenues, but I'm assuming this is reflected in costs bases. Third, this take is not giving much thought to the plight of clubs outside the top divisions. Fourth, I'm guessing leagues relying on TV money may be facing a haircut or entering some negotiations in terms of their deal (?) - this might come down to the contracts and payments already received. Fifth, gate receipt revenue may include season ticket sales, but I'm sure clubs will be offering refunds to fans here.