Article D4.2
Reporting Group
Financial Regulations
Article D4.2
Reporting Group
Chapter: ARTICLE D4: THE COST CAP
In Simple Terms
Each F1 team must define their 'Reporting Group' by including the main team and any related companies that together account for at least 98% of the team's F1 spending. Think of it like adding up all the expenses from the team and its subsidiaries until you've covered almost all the money spent. Importantly, each company can only belong to one team's reporting group to prevent creative accounting.
- The Reporting Group includes the F1 Team and related entities within its Legal Group
- Related entities must be included until at least 98% of total F1 Activity costs are captured
- The goal is to identify which costs belong to which team for budget cap and financial compliance purposes
- No single entity can be part of multiple teams' reporting groups to maintain financial integrity
Official FIA Text
An F1 Team's Reporting Group consists of the F1 Team itself and other entities within the F1 Team's Legal Group that have incurred the greatest amount of costs of F1 Team's F1 Activities until 98% or more of costs are included. No entity shall be included in the Reporting Group of more than one F1 Team.
reporting grouplegal groupf1 team costsf1 activitiesbudget cap
2026 Season Regulations