Several factors are behind why the Swedish Football Association's Board of Appeal gives green light to Östersund's elite license and thus secures the club's future in the Swedish next year - some more important than others.

One such factor is a new sponsorship income of SEK 15 million from a foreign company. No money has yet been paid out, but according to the Board of Appeal's judgment, the company has committed itself in writing to an agreement with the club.

- This sponsorship income is so big that it is very important for Östersund. If it does not fall in, I think it is quite worrying for them, says committee chairman Martin Holmgren to TT.

The fact that the licensing board denied ÖFK's elite license a month ago was partly based on the erroneous assumption that the expiry date for the sponsorship income expired on October 31 without any money coming.

- Östersund has argued that it had not expired at all, but that it is a continuing process around those 15 million, says Holmgren.

"Not remarkable"

What kind of company should sponsor the Jämtland football club, Östersund CEO Lennart Ivarsson does not want to answer.

- What we have for business agreements with different partners is between us and them, says Ivarsson.

- This is not so remarkable. It is clear that this is a big agreement, but it should be remembered that from a European perspective, ÖFK is well known and has a good reputation, he continues.

The club's sharp cuts in the staff side - where 13 offices, among other things, will disappear - are another factor highlighted by the Board of Appeal in its decision. There is also a delay in repaying a loan of almost SEK 4.5 million that does not have to be paid until January 31, 2021.

"Great uncertainty"

A dark cloud that has hung over both the club and the former ÖFK player Saman Ghoddos is the ongoing process of Ghoddo's player move to Amiens last year.

The Spanish club Huesca claims that Ghoddos had already signed a contract with them and accused the player of breach of contract.

Ghoddos was sentenced by the International Football Association (Fifa) to a four-month suspension and SEK 43 million in fines for breach of contract.

A deal was also penalized for ÖFK and where the club could be forced to pay part of Ghoddo's fine. However, both Östersund and Ghoddos have appealed the judgment to the sports arbitration court (Cas) and the Board of Appeal's assessment is that the judgment may be revoked.

"With regard to the decision of Fifa's: Dispute Resolution Chamber (DRC), the likelihood of a changed outcome in the Court of Arbitration for Sports (Cas) is good," the judgment states.

At the same time, Martin Holmgren points out that the Board of Appeal cannot guarantee that Östersund will have a good economy in 2020 without having valued the club's own tasks and statements instead.

- It is Östersund's responsibility. What we have done is an overall assessment that the economic conditions are not obviously unrealistic, he says.