World Soccer

Tough financial requiremen­ts

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Formed in 1990 after the insolvency of 14 leading French clubs in the three previous years, the Direction Nationale du Controle de Gestion (DNCG) assesses the fiscal state of every club in France’s top five divisions and those not deemed to have sufficient backing to play in Ligue 1 or 2 have their profession­al status removed.

SeNt paCkiNG by the DNCG

arles-avignon Gained promotion to Ligue 1 in 2010 shortly after Arles and Avignon merged but only lasted a season. Stripped of their profession­al status after successive relegation­s to the National League.

Cannes Last played in Ligue 1 in 1997-98 and slumped into the National League in 2001-02. Relegated to the fifth tier by the DNCG in 2014.

evian tG Won promotion to Ligue 1 in 2011 but relegated five years later and went into liquidatio­n.

Gueugnon League Cup winners in 2000 but liquidated in 2011.

Grenoble Liquidated in 2011 with debts of € 2.9m just three years after opening a new 20,000-seat stadium. Reformed in the fifth tier and won immediate promotion to the fourth division. Returned to the third level last season.

Le Mans Built a new stadium but were relegated to Ligue 2 before work was completed and never recovered. Liquidated in 2013.

Luzenac Won promotion to Ligue 2 in 2014 but due to the size of their stadium they were forced to release their first team and play in the national leagues again.

SC bastia Sunk by a € 31m debt in 2017. Took the place of their reserve side in the fifth tier last season after belatedly reforming.

Strasbourg Ligue 1 winners in 1979, they slumped into the third tier in 2010 and went into liquidatio­n at the end of the following season. Restarted in the fifth tier in August 2011 and returned to Ligue 1 last season.

 ??  ?? Fifth tier...SC bastia (in blue) and Cannes
Fifth tier...SC bastia (in blue) and Cannes

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