<P> What constitutes cautionable unsporting behaviour is generally at the referee's discretion, though the Interpretation and Guidelines which accompany the Laws list a number of examples . These include simulation intended to deceive the referee, or attempting to score by handling the ball . Fouls which are committed recklessly or fouls which are committed with the intention of breaking up a promising attack are also considered unsporting behaviour and punishable with a yellow card . Fouls which are committed with excessive force, however, or which are deliberately committed to deny an obvious goalscoring opportunity for the player fouled (i.e. a professional foul), are punishable by a red card . </P> <P> The Laws state that goals may be celebrated, but that such celebrations should not be "excessive". Removing one's shirt or climbing onto a perimeter fence are listed in the rules as caution - worthy excesses . </P> <P> In most tournaments, the accumulation of a certain number of yellow cards over several matches results in disqualification of the offending player for a certain number of subsequent matches, the exact number of cards and matches varying by jurisdiction . In the UEFA Champions League, for instance, accumulating two yellow cards in a stage of the tournament will lead to a one - game suspension . In such situations players have often been suspected (and occasionally even admitted) to deliberately incur a second booking in a tournament when the following game is of little importance, deliberately resetting their yellow card tally to zero for subsequent games (known as "cleaning cards"). However, while technically within the rules of competition, this is considered unsportsmanlike, and UEFA have on occasion threatened additional fines and or suspensions . </P> <P> In 2017 IFAB approved temporary dismissals (sin - bins) for cautionable offences similar to that seen in other sports; however, this is only permitted for youth, veterans, disability and grassroots football . Competitions' use of this system--rather than' normal' yellow cards--is optional, and there are variations in how it can be implemented . For 90 - minute games, the length of the temporary dismissal is 10 minutes . </P>

When is a yellow card issued in soccer