1. Where the terms of an article of a FIFA Regulation and the terms of a Circular do not precisely coincide, because the Circular appears to go further than the article, they should be read in such a way as to make them workable together. In this respect, the Panel should ignore the Circular insofar as the latter appears to go further than the provision. Regulations cannot be amended or expanded by circular unless the express power to act in that way is given. FIFA’s statutes do not give that power. The Regulations are, in effect, acts of FIFA passed in its legislative capacity. According to the CAS case law, the Circular is a purely administrative act of FIFA’s executive.