METHODOLOGYDOC FMV-M-001·VERSION 1.0·EFFECTIVE 24 APR 2026

How FMV Index™ calculates fair market value.

#01

FMV

Fair market value (FMV) is the price of a sponsorship asset in an arms length transaction between two independent parties operating in their own commercial interests.

#02

Methodology

FMV Index™ valuations are built around three core inputs, processed through a sponsorship strength scorecard and calibrated using market regression analysis. The model is reviewed and recalibrated quarterly as new verified deal data is added to the database.

01

Sponsor Survey

A survey of brand leaders informs the criteria against which sponsorships are assessed.

02

Value Drivers Weighting

The criteria are weighted by observed market evidence of what drives sponsorship value.

03

Sponsorship Strength

Each property is scored across 100+ measures to produce a sponsorship strength score.

04

Fair Market Valuation

Score is applied to our market regression model. Intersection determines Fair Market Value (FMV).

Standards
IVS 105
Deal data points
250+
Approach
Market Regression
Review cadence
Quarterly
#03

Inputs

03.1
Survey of brand decision-makers

The Sponsor surveys brand and marketing leaders to identify the sponsorship attributes that matter most to those with budget allocation authority. These insights underpin the FMV Index™ Sponsorship Strength Scorecard.

03.2
Attribute-to-deal correlation

The Sponsor analyses which attributes consistently convert into signed deals - identifying the factors that sponsors actually pay for, not just those they say they value.

03.3
Commercial deal data

The Sponsor maintains a database of 250+ verified sponsorship deals across top European football leagues, secondary divisions and additional sports and entertainment properties. Deals are included where submitted directly by rights holders or brands, or where reported by three or more independent credible sources (e.g. The Athletic, BBC, Financial Times).

#04

Scorecard

The scorecard criteria are determined by The Sponsor's surveys and interviews with sponsors, identifying the factors they prioritise when evaluating sponsorship opportunities. Each property is assessed across three core categories — Reputation, Audience and Contribution — each with sub-categories and individual data points. The scorecard produces a relative strength rating for every asset evaluated.

REP

Reputation

Brand equity covering the asset's perceived value on and off the pitch.

  • ·History
  • ·Quality
  • ·Infrastructure
  • ·Cultural Relevance
AUD

Audience

To what extent will the sponsor brand be seen and by whom.

  • ·Reach
  • ·Frequency
  • ·Demographics
  • ·Engagement
CTR

Contribution

The positive social impact of the partnership.

  • ·Environment
  • ·Inclusion
  • ·Status
  • ·Community
#05

Market Regression

The relationship between the verified deal data points and their corresponding sponsorship strength scores is analysed using market regression analysis. The resulting model determines the Fair Market Value of each sponsorship based on current market evidence.

#06

Valuation Standards

FMV Index™ valuations are conducted in accordance with the principles of the International Valuation Standards (IVS). These are independent, market-based regression valuations using comparable sponsorship transactions and observable market data.

IVS 103–105Valuation Approaches · Data & Inputs · Valuation Models
International Valuation Standards Council

Independence

The Sponsor is an independent research publication with no vested or commercial interest in the outcomes of valuations. The Sponsor does not buy, sell or recommend sponsorships on behalf of brands or rights holders, and is entirely privately owned under no pressure from parent organisations or shareholders with a stake in the result.

View our published research.

Annual league valuations, stadium naming rights analysis and market commentary built on the FMV Index™ dataset.

View all research →
Search fair market sponsorship valuesSearch the FMV Index™ →