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The EuroLeague explained the listed terminology with the following texts:

"Each season, the league office will calculate the Average Licensed Clubs Defined Revenues or ALCDR, which serves as a representation of average revenues that EuroLeague licensed clubs earn during a specific time-frame. For the 2025-26 and 2026-27 seasons, the ALCDR will be calculated using a three-season average, but starting from the 2027-28 season, the ALCDR calculation will shift to a two-season average. ALDCR consists of all forms of basketball-related income, including: game day revenues (ticket sales, food & beverage sales, merchandise sales, advertisement, parking, etc.) commercial revenues (corporate partnerships, league’s economic distribution, merchandise sales, licensing, non-game programing, etc.) non-operating revenues (youth program revenues, player transfers, public sector revenues, etc.)

2025-26 Low Remuneration Level (LRL) - The minimum net expenditure required for clubs’ remunerations to players, varying by club license type.

2025-26 Base Remuneration Level (BRL) - The net amount any participating club may spend on registered players’ remuneration, excluding Anchor Players, U23 Players, Extended-Tenure Players, Long-Term Unavailability and Medium-Range Exceptions."