Clauses...*fingers crossed*. To boldly go, where no man has gone before
First of all, the following analysis is one way to do it. Other people might disagree, but that doesn't mean that someone is wrong. It's just a matter of defining clauses (well, as anything in language, really)
So, here goes...
The Financial Times reported that the financing package to be presented to the board included up to 4 billion euros in financing backed by France, Germany, Britain and Spain.
The Financial Times reported that... Ok. First flag here ("that"). The main clause has finished and whatever comes after "that" is its subclause
With the following sub-subclauses...
the financing package to be presented to the board included. "The financial package....included" is a clause, with "to be presented to the board" a non-finite subclause (which functions as a modifier)
the financing package ...included up to 4 billion euros in financing backed by France, Germany, Britain and Spain .. Still in this sentence, (marked in blue) there is another non-finite clause (the one marked in red), again a modifier
But let's wait for more opinions, because some "grammar schools" don't always recognize non-finite subclauses...
Student or Learner