Refactor Esports Financial Principles & Resource Allocation

Refactor Esports operates with a structured and transparent approach to how financial resources are managed and used within the organization.

As part of a Swedish registered company, all financial operations are handled within the company. This page provides a high-level overview of how resources are prioritized and allocated.

The financial model described here is intended as a general framework to guide decision-making. It reflects current priorities and principles but is not fixed. Adjustments may be made over time depending on the organization's financial situation, needs, and development.

The purpose of this model is to create clarity, sustainability, and shared understanding - ensuring that all participants understand how financial resources relate to the organization's activities.

Financial Philosophy

Refactor Esports follows a long-term and sustainability-focused financial approach:

• Resources are used to support the organization and its activities
• Financial decisions prioritize long-term development over short-term outcomes
• Growth is driven through reinvestment and careful allocation of resources
• Financial structure remains flexible and adapts as the organization evolves

Participation in the organization does not, in itself, create any right to compensation, profit sharing, or future financial claims.

Participation & Financial Relationship

Participation in Refactor Esports is based on a clearly defined model where the nature of each individual's involvement is determined, discussed, and agreed upon in advance.

Participation may occur either as:

• voluntary involvement without compensation, or
• a consultant engagement defined through a separate agreement

The form of participation is independent of the organization's internal financial model.

Being part of the organization does not create any automatic entitlement to financial compensation, regardless of contribution, role, or duration of involvement.

Resource Allocation Model

Refactor Esports uses an internal allocation model to guide how available resources are distributed across different areas of the organization.

This model:

• serves as a planning and prioritization tool
• reflects intended distribution, not guaranteed outcomes
• is adjusted based on actual financial conditions and organizational needs

All allocations are internal and flexible. They do not represent personal compensation or individual entitlements.

Organizational Resources

Use of Resources

Resources within the organization may be used to support:

• Team activities and competition participation
• Training, development, and performance improvement
• Tools, infrastructure, and operations
• Organizational growth and long-term initiatives

All equipment, assets, and resources remain the property of the company unless explicitly stated otherwise.

Compensation & Engagements

In certain cases, individuals may be engaged through separate agreements that define scope, deliverables, and compensation.

Such arrangements:

• are agreed upon individually and in advance,
• depend on the organization's financial situation and available resources,
• are not tied to fixed percentages of revenue or internal allocation categories

Compensation, where applicable, is determined based on the specific deliverables and does not arise automatically from participation in the organization.

Prize Money

Prize money and competition-related earnings are, unless otherwise specified by the event organizer, received and managed by the organization as company revenue. Such funds are allocated in accordance with the organization's financial model.

The participating team is prioritized in how resources are allocated, meaning that funds may be used to support that team's continued activities, development, and performance.

Any distribution of funds to individuals only occurs under specific circumstances or separate agreements and may constitute taxable compensation under applicable law.

Taxes & Individual Responsibility

Each individual is responsible for declaring and paying any applicable taxes on income, compensation, or benefits received in connection with the organization.

Resources or benefits provided - such as travel, equipment, or participation in activities - may in certain cases be considered taxable under applicable law and are assessed individually.

Flexibility & Changes

The financial structure and allocation model described on this page are not fixed.

Changes may be made at any time to:

• reflect financial conditions,
• adapt to organizational needs,
• support long-term sustainability and development

Updates do not create any entitlement to compensation or financial claims.

Ownership & Control

All financial operations, assets, contracts, and resources related to Refactor Esports are owned and managed by the company.

Participation in the organization does not imply ownership, profit sharing, or rights to company assets.

Legal Structure

Refactor Esports is a branded activity within Two-Dot-Oh, a registered Swedish company. The esports organization does not constitute a separate legal entity but forms part of the company's overall business operations.

Participation Model

Participation in Refactor Esports is structured under two distinct forms. The nature of each individual's relationship with the organization is clearly defined, discussed, and mutually agreed upon in advance of any involvement.

1. Contracted Consultants ("uppdragstagare")

   Certain individuals may be engaged as independent contractors. These engagements are regulated through separate written agreements defining scope, responsibilities, deliverables, mandates, and compensation.

2. Voluntary Contributors ("ideella deltagare")

   Other individuals may participate on a fully voluntary basis. This form of participation is based on personal initiative and interest in contributing to the organization.

Such individuals operate as external service providers and are not employees ("anställda") of Two-Dot-Oh.

Voluntary participation:

• is entered into freely and without any form of compensation,
• does not constitute employment ("anställning"), assignment, or any contractual work relationship,
• does not include formal responsibilities, performance requirements, or obligations to deliver specific outcomes,
• does not entitle the individual to salary, financial compensation, or other economic benefits.

Individuals participating as voluntary contributors explicitly acknowledge and accept, prior to their involvement, that:

• their participation is unpaid,
• their contributions are made without expectation of compensation,
• no demands, claims, or rights to remuneration arise from their involvement.

This structure reflects a voluntary, community-driven engagement where participation is motivated by personal interest, experience, and long-term development rather than financial compensation.

Financial Structure and Ownership

All financial operations, assets, contracts, and resources related to Refactor Esports are owned, controlled, and managed solely by Two-Dot-Oh.

Any revenues generated are used to support, operate, and develop the business and its activities. Organizational resources are allocated for operational and team-related purposes and are not intended as compensation to individuals unless explicitly agreed in written consultant agreements.

Participation in Refactor Esports does not imply any ownership rights, profit-sharing, or entitlement to company assets.

Organizational Structure and Future Status

The operation is currently conducted within the framework of Two-Dot-Oh and may, at the sole discretion of the company, be established as a separate legal entity in the future.