Wages in Gibraltar football climbed 26% in the 2017 financial year, according to the latest available data.
According to an annual UEFA benchmarking report, the total amount spent on wages actually exceeded total revenue for Gibraltar's clubs. Over 70% of total club revenue came from UEFA sources.
Four of the six clubs providing data reported significant loss margins of more than 20%.
The GFA was also also shown to be one of just eight associations with a hard minimum requirement on home-grown players, meaning this requirement must be met in order for teams to compete.
In Gibraltar, this means three locals must be on the pitch at all times.