Refactor Esports is built on transparency, structure, and long-term sustainability. This page outlines how financial resources are managed and used within the organization.
Our goal is to ensure that all resources are used to support the team, improve performance, and build a solid foundation for future growth of the organization.
This structure is designed to create clarity, fairness, and trust within the organization - ensuring that everyone understands how resources are managed and how the organization operates over time.
Financial Philosophy
Refactor Esports operates with a structured and long-term approach to finances:
- Funds are used to support the team, not individuals
- Resources are allocated transparently and systematically
- Growth is built through reinvestment and sustainability
- Financial decisions prioritize long-term development over short-term gains
- Participation in the organization does not entail any rights to compensation, profit sharing or future payments
- Participation does not require any performance, attendance or work effort towards the company.
Participation & Financial Model
Participation in Refactor Esports is on own initiative and does not imply any employment or assignment relationship.
Any budget or resource allocation within the organization is an internal model used to support activities such as tournaments, training, travel and equipment. It does not automatically constitute salary or remuneration. Tax assessment is determined according to current legislation.
All equipment and resources provided by the organization remain the property of the company and are intended solely for use within the scope of the organization's activities.
Budget Allocation
The allocation below represents a high-level internal model for how funds are intended to be distributed within the organization. It is designed to guide balance and prioritization, not to represent fixed or guaranteed amounts.
All funds within the organization are intended to support team activities and are not intended as personal compensation or salary.
| Budget Category | % | Purpose | Max Balance |
| Players | 35% | Team-related costs such as travel, bootcamps, or competitions | 10,000 kr → then transferred to Future Fund |
| Team Equipment & Performance | 10% | Equipment to improve team performance, prioritized for active players | 5,000 kr → then transferred to Players |
| Competition Fees | 15% | League and tournament entry fees | 5,000 kr → then transferred to Equipment & Performance |
| Operational Budget | 8% | Daily operations, unexpected costs, minor purchases | |
| Infrastructure | 4% | Website, hosting, tools, and technical infrastructure | 5,000 kr → then transferred to Operational Budget |
| Marketing | 7% | Branding, social media, advertising, and community building | |
| Merchandise | 10% | Team identity, jerseys, stickers, and merchandise | 5,000 kr → then transferred to Marketing |
| Future Fund | 4% | Savings for future investments and larger initiatives | |
| Administration | 4% | Legal, financial, and administrative costs | 5,000 kr → then transferred to Operational Budget |
| Operational Surplus | 3% | Surplus used to develop the organization or withdrawn by organisation owner | 5,000 kr → then transferred to Operational Budget |
Prize Money
Prize money and competition-related earnings are, unless otherwise specified by the event organizer, collected by and allocated to the organization. Prize money paid to the organization constitutes revenue for the company.
Any funds received are distributed according to the organization's internal budget allocation model.
If funds is nevertheless paid to people from the company, this may constitute taxable compensation.
Budget Allocation Over Time
This section explains how funds are allocated and made available within the organization over time.
- The organization's budget is allocated continuously over time
- All categories are funded proportionally based on the allocation model
- Funds become available gradually during the period
- The distribution is based on the organization's needs and planned activities
- Unused funds remain within the organization
Taxes & Individual Responsibility
Each individual is responsible for declaring and paying any applicable taxes on compensation, benefits, or income arising from their participation in the organization.
If prize money is paid directly to individual players by a third-party organizer, the player is responsible for any applicable taxes.
Benefits or resources provided, such as travel, equipment, or participation in activities, may in some cases be considered taxable benefits under applicable law. This is assessed on a case-by-case basis under applicable tax legislation.
Changes & Flexibility
The financial structure and allocation model described on this page is not final may be updated or adjusted at any time.
As the organization grows and evolves, changes may be made to ensure sustainability, reflect new priorities, or adapt to the needs of the team and its operations.
Changes in structure or resource allocation do not entitle you to financial compensation.
Any updates will be made with the intention of maintaining a structured, fair, and transparent approach to how resources are managed.
Legal Structure
Refactor Esports is a branded activity within Two-Dot-Oh, a registered Swedish company. The esports organization is not a separate legal entity, but part of the company's overall operations.
Participation in Refactor Esports is on one's own initiative and does not imply any employment or assignment relationship between the individual and the company. Participation also does not entail any right to remuneration, salary or other financial compensation.
All financial operations, assets and resources related to Refactor Esports are owned and managed by the company. Funds are used primarily to support the business and its activities and are not intended as compensation to individuals and does not necessarily constitute compensation under applicable legislation.
The operation is conducted within the framework of the company in a development phase, with the goal of eventually being able to be established as an standalone legal entity (e.g. non-profit association or limited company).