Dyntra - The Transparency of Club Atlético Osasuna

Budget

Address

76.47%

78 out of 102 published indicators

Position	Index
1	dcdep

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Transparency Evaluation based on Index
DCDEP (Dyntra Clubes y Sociedades Anónimas Deportivas)

Institutional Transparency 53.85%

Information on the governing bodies and staff of the Club. It is published: 69.23%

(9 out of 13 indicators)

Published	ID	Index	Report broken link
	dcdep111	The organizational chart of the Club with those responsible for the different bodies, their functions and dependency relationships
	dcdep112	The biographical data of the Presidency and the members of the Board of Directors
	dcdep113	The professional career of the Presidency and the members of the Board of Directors
	dcdep114	The emails of the Presidency and the members of the Board of Directors
	dcdep115	The declaration of assets, activities and interests of the President and the members of the Board of Directors
	dcdep116	The professionalization agreement of the President and / or his/her working conditions or remuneration
	dcdep117	Remuneration, compensation of any kind and condition perceived, as the case may be, by the members of the Board of Directors / and the representative bodies of the Club
	dcdep118	The remuneration received by the top management members or the highest executive officers of the Club, as well as the representation expenses (individual or global) originated by them
	dcdep119	The travel expenses of the President and the directors of the Club
	dcdep1110	The general expenses of coaches and sports management personnel and the characteristics of their activity
	dcdep1111	The gifts received by the President and the Board of Directors
	dcdep1112	The institutional agenda of the Club's President
	dcdep1113	There is a mailbox of the Club's President

Information about the Club's Organization. It is published: 71.43%

(5 out of 7 indicators)

Published	ID	Index	Report broken link
	dcdep121	The strategic plans and / or annual and / or multi-year programs of the Club, as well as the activities, means and time foreseen for its achievement
	dcdep122	The legal, institutional and statutory regulations and other internal regulations that bind the Club
	dcdep123	The agreements of the General Assembly of the Club, as well as those taken by the Board of Directors or the Delegate Committee
	dcdep124	If the Club is, or not, in a situation of bankruptcy, or pre-contest or similar situation
	dcdep125	The relationship of the personnel hired by the Club and their remuneration
	dcdep126	The employment offer of the Club
	dcdep127	Information regarding the electoral processes of the Club

Information about the Club's Assets. It is published: 33.33%

(1 out of 3 indicators)

Published	ID	Index	Report broken link
	dcdep131	The relation of real estate and properties of the Club
	dcdep132	The inventory of property and rights in rem
	dcdep133	The relation of movable property, mobile park and those of high economic value of the Club

Compliance in the Club 100%

(6 out of 6 indicators)

Published	ID	Index	Report broken link
	dcdep141	A Compliance model exists in the Club and it is published
	dcdep142	There is a Whistleblowing Channel
	dcdep143	A Code of Ethics or Good Practices and/or Behaviors exists and is published
	dcdep144	There is an Ethics Committee or body to supervise good practices and to manage the information received through the Whistleblower Channel
	dcdep145	Measures or policies of a social nature or of social responsibility of the Club exist and are published
	dcdep146	An external audit procedure exists and is published about the Club's Compliance model.

Information on equality and the inclusion of women in sports 0%

(0 out of 10 indicators)

Published	ID	Index	Report broken link
	dcdep151	There is a list of women's teams in all categories and it is published.
	dcdep152	There is a Plan to promote the inclusion of women in Sport and within the Club, and it is published.
	dcdep153	The percentage of women athletes in the Club and its evolution during the last years is published.
	dcdep154	Data on attendance at women's sporting events and their evolution in recent years are published.
	dcdep155	The percentage of women in the Club is published indicating also the percentage they occupy in management positions.
	dcdep156	The budget item corresponding to the Women's Team is published.
	dcdep157	The percentage of the female budget with respect to the total budget is published.
	dcdep158	The agreement or labor conditions applicable to the women's team is published.
	dcdep159	The budget for advertising and promotion of the Women's Team is published.
	dcdep1510	The percentage of advertising and promotion of the Women's Team regarding the general budget in Advertising is published.

Communication and Relationship with Fans and the Public 88%

Institutional Communication 92.31%

(12 out of 13 indicators)

Published	ID	Index	Report broken link
	dcdep211	The institution has a web 2.0
	dcdep212	The institutional website is Responsive Design (adaptive for mobile devices)
	dcdep213	There is a news module on the web
	dcdep214	You can see the sitemap of the Club's website
	dcdep215	The institutional website is accessible or has an accessibility module
	dcdep216	There is an internal search engine within the Club's website
	dcdep217	Email addresses are specified for each of the sections or departments of the Club, as well as the general contact information of the Club
	dcdep218	A map of the Club's social networks is published and is integrated in the institutional website
	dcdep219	It has a built-in video channel
	dcdep2110	There is a complaints and claims mailbox
	dcdep2111	The website is translated into English
	dcdep2112	There is a transparency portal or the transparency information is structured within the institutional web
	dcdep2113	All transparency information is indexed within the institutional website or transparency portal

Information for members, fans and the general public. It is published: 83.33%

(10 out of 12 indicators)

Published	ID	Index	Report broken link
	dcdep221	There exists a members' area for club members/shareholders.
	dcdep222	Training courses are offered and/or taught so that employees and managers know the legal obligations that affect them in the development of their activity
	dcdep223	The list of teams, associations, groups or entities related to the Club and its basic data
	dcdep224	There is a space reserved on the Club's website for receiving suggestions, or requests from members, fans, clubs and/or associations.
	dcdep225	There is some online tool or form that allows requesting information from partners/shareholders and/or citizens in general
	dcdep226	The basic catalog of the Club's activities, as well as the venues of its services and equipment
	dcdep227	The number of spectators in the various sporting events held on the pitches, venues and facilities of the Club
	dcdep228	A calendar with the events, activities and competitions organized by the Club
	dcdep229	The specific rules and recommendations of the Club on behaviors, and against violence, in its facilities
	dcdep2210	The Club's internal regulations, and/or at least the measures adopted or planned against the potentially violent or radical groups that attend the Club's sports venue.
	dcdep2211	Decisions regarding the distribution and location of tickets for away games or finals, animation materials that are prohibited, and other rules on security and animation
	dcdep2212	The results of surveys made to members, fans and/or public about the satisfaction or quality of Club services exist and are published.

Economic-Financial Transparency 92.86%

Accounting information. It is published: 100%

(4 out of 4 indicators)

Published	ID	Index	Report broken link
	dcdep311	The date of deposit in the Mercantile Registry of the Club's last Annual Accounts
	dcdep312	The date of delivery of the Annual Accounts of the last season to the Higher Sports Council (CSD) or equivalent body
	dcdep313	The individual and consolidated interim financial statements
	dcdep314	The Club's Breakeven Point

Information about income and expenses. It is published: 80%

(8 out of 10 indicators)

Published	ID	Index	Report broken link
	dcdep321	The breakdown of the relevant income of the Club: a) Box office; b) Sponsorship and publicity; c) Retransmission rights; d) Commercial activities; e) Other operating income; f) Benefits for the alienation of federative rights; g) Capital gains on the sale of property, plant and equipment; h) Financial income; i) Income derived from non-monetary items; j) Revenue operations with related parties above the reasonable; k) Income from operations not related to the club; l) Treatment of income and expenses derived from reductions for the contests
	dcdep322	The detail of the relevant Expenses of the Club is published: a) Cost of sales / materials; b) Expenses in employee compensation; c) Other operating expenses; d) Amortization / impairment of federative rights; e) Losses due to the alienation of federative rights; f) Financial costs and dividends; g) Expense operations with related parties below the value reasonable; h) Expenses in quarry development activities; i) Expenditures on community development activities; j) Non-monetary debits / charges; k) Financial costs directly attributable to the construction of property, plant and equipment; l) Operating expenses not related to the club
	dcdep323	The total and detailed amount of donations, inheritances, legacies and awards given to the Club
	dcdep324	A report on the benefits obtained through the sports activities and competitions organized by the Club
	dcdep325	Indicator: % that represent the benefits obtained through the organization of activities and competitions
	dcdep326	Indicator: % that the subsidies represent in the global budget
	dcdep327	Indicator: % Expenses derived from the first team
	dcdep328	Indicator: % income quotas / total budget
	dcdep329	Indicator: % revenue sponsorships / total budget
	dcdep3210	The breakdown of spending on promotional campaigns.

Transparency in indebtedness. 100%

(6 out of 6 indicators)

Published	ID	Index	Report broken link
	dcdep331	The amount broken down by the Club's indebtedness: 1) Debt with the public administrations: a) Debt with the Public Treasury, b) Social Security Debts; 2) Other debts with banks or private entities.
	dcdep332	The evolution of the debt in the last 5 years
	dcdep333	Indebtedness: Total Club Debts / Relevant Revenues
	dcdep334	The list of debts with public administrations or the Certificate of being up to date with public finance and Social Security is published
	dcdep335	The list of debts and credits with employees is published
	dcdep336	The list of debts and credits with sports personnel is published

Economic and budgetary information 100%

(8 out of 8 indicators)

Published	ID	Index	Report broken link
	dcdep341	The budget for income and expenses, treasury, investments and divestments, financing and other documentation required in the budgetary rules
	dcdep342	The Annual Accounts / General Account, and if applicable, consolidated by the Club (Balance Sheet, Profit and Loss Account, Cash Flow Statements, Statement of Changes in the Net worth, Reports, etc.)
	dcdep343	The Annual Accounts / General Account of related entities
	dcdep344	External Audit Reports on Club accounts
	dcdep345	Financial Autonomy: Net equity / (Liabilities + Net equity)
	dcdep346	Economic relevance of the first team: Total remuneration of the first team / Total budget of the Club
	dcdep347	Amount invested in players of the first team / Revenue relevant to the last season
	dcdep348	An internal control and/or audit procedure of the Club exists and is described, and the reports of the economic control body or commission are published.

Contracting of Services 90%

Information on contracts, agreements and grants 90%

(9 out of 10 indicators)

Published	ID	Index	Report broken link
	dcdep411	The list of formalized Contracts formalized with any public entity (or under public control)
	dcdep412	Minor contracts (at least quarterly) formalized with any public entity
	dcdep413	The list and/or the amount of transactions with the most important suppliers, awardees and/or contractors of the Club
	dcdep414	The list of most important sponsors and amount of sponsorship of at least the last 3 years
	dcdep415	The list of Agreements signed by the Club, with indication of the signatory parties, object and duration, the obligated parties and the agreed economic obligations
	dcdep416	Subsidies and public aid received with indication of their origin, amount, objective or purpose
	dcdep417	The amounts received by the Club in terms of: a) The transfers and b) The signings made in the last two seasons (at least the number of players and the total amount)
	dcdep418	The amounts received by: a) The sale of players and b) The loan of players (at least the number of players and the global)
	dcdep419	The salary cap of the Club staff
	dcdep4110	The number of minors with license to the service of the Club in its different levels and sports sections