FC Twente is the only premier football club to have its financial affairs in good order, according to the latest category list released on Monday by the football federation KNVB.

The federation decided to start publishing its category list in 2010 in the hope this would encourage clubs to do something about their financial position. Category 1 is unsatisfactory, category 2 is satisfactory and category 3 is good.
Of the premier clubs, only FC Twente is in category 3.
Excelsoir, Feyenoord, NAC Breda, NEC and Road JC Kerkrade are all in category 3 and in a parlous financial state. The rest are in category 2.
Things have improved since the list was last published, says the federation. This year all the clubs began the season with nil points. In the season 2010-2011 seven clubs started with minus points given for financial irregularities.