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| Deloitte Football Money League | |
|---|---|
| Name | Deloitte Football Money League |
| Caption | Annual report ranking football clubs by revenue |
| Publisher | Deloitte |
| First | 1996 |
| Country | United Kingdom |
| Language | English |
Deloitte Football Money League The Deloitte Football Money League is an annual report published by Deloitte that ranks professional association football clubs by annual revenues. It is widely cited by media outlets such as BBC Sport, Sky Sports, The Guardian, and The Times and by governing bodies including FIFA, UEFA, and national associations like the Football Association as a benchmark for financial performance among clubs such as Real Madrid CF, FC Barcelona, Manchester United F.C., Bayern Munich, and Paris Saint-Germain F.C..
The Money League provides a comparative revenue table for clubs across competitions such as the UEFA Champions League, English Premier League, La Liga, Bundesliga, and Serie A. Its audience includes executives from clubs like Liverpool F.C., AC Milan, Juventus FC, Inter Milan, and Chelsea F.C., analysts from institutions like the International Monetary Fund, World Bank, and journalists from outlets including Financial Times and Bloomberg News. The report has been referenced during discussions involving stakeholders like Roman Abramovich, Qatar Investment Authority, Glazer family, Sheikh Mansour, and governing debates linked to proposals such as the European Super League.
Deloitte compiles audited financial statements, commercial agreements, matchday receipts, broadcasting deals, and sponsorship contracts from clubs and public filings, cross-referencing data from Companies House (United Kingdom), Registro Mercantil, and stock exchanges including the New York Stock Exchange and Borsa Italiana. The methodology distinguishes revenue streams like matchday income from fixtures at venues such as Old Trafford, Camp Nou, Santiago Bernabéu Stadium, and Allianz Arena; broadcasting income from rights holders like Sky Sports, BT Sport, DAZN, and Rai; and commercial revenue from partners such as Adidas, Nike, Inc., Emirates (airline), and Etihad Airways. The report aligns with accounting standards such as International Financial Reporting Standards and considers taxation jurisdictions like Spain, England and Wales, Italy, and Germany.
Each edition lists the top revenue-generating clubs, often dominated by teams participating in the UEFA Europa League and UEFA Europa Conference League qualifiers or group stages. Historical top positions have been occupied by Real Madrid CF, FC Barcelona, Manchester United F.C., Bayern Munich, and Paris Saint-Germain F.C., with emerging entrants like Tottenham Hotspur F.C., Arsenal F.C., Atletico Madrid, Borussia Dortmund, and Aston Villa F.C. moving up in certain years. The rankings are used by investors including Silver Lake Partners, 3i Group, and sovereign entities like the Abu Dhabi Investment Authority when valuing clubs before transactions exemplified by deals involving Manchester City F.C., AC Milan, Newcastle United F.C., and Inter Milan.
The report highlights trends such as globalization of commercial partnerships with multinationals like Coca-Cola, Mastercard Incorporated, and Heineken N.V., expansion of stadium-related revenue tied to projects at Anfield, Emirates Stadium, San Siro, and Parc des Princes, and the increasing role of international broadcasting agreements with conglomerates like Disney, Silva (company), and Amazon (company). It documents effects of external shocks such as the COVID-19 pandemic on matchday revenue and the influence of regulatory frameworks like UEFA Financial Fair Play Regulations and national licensing systems enforced by federations including Royal Spanish Football Federation and Italian Football Federation. Analysts from firms like KPMG, PwC, and Ernst & Young often cite the Money League when discussing valuation metrics, debt structures, and revenue diversification strategies adopted by clubs such as Sevilla FC, SS Lazio, Olympique Lyonnais, and AS Roma.
Scholars and commentators from institutions like London School of Economics, Harvard Business School, and University of Oxford have critiqued the report for focus on revenue rather than profitability, pointing to cases involving ACF Fiorentina and West Ham United F.C. where accounting treatments or one-off sales distort year-on-year comparisons. Critics reference legal and regulatory disputes involving entities such as Court of Arbitration for Sport, European Commission, and national courts when discussing competitive balance, and highlight potential conflicts when private equity groups like Elliott Management Corporation and CVC Capital Partners engage in football investments. Debates around proposals like the European Super League have used the Money League data to argue both for and against structural reforms.
The Money League influences commercial negotiations between clubs and partners including Nike, Inc., Puma SE, PepsiCo, and broadcasters like Sky Deutschland and Canal+. Leagues such as the Premier League (England) and LaLiga monitor rankings for marketing and distribution strategies, while clubs use the report to benchmark stadium expansions, youth academies tied to La Masia and Carrington Training Centre, and community initiatives linked with foundations like the Manchester United Foundation and Real Madrid Foundation. Policymakers at bodies including FIFA and UEFA consider the Money League when assessing financial sustainability, investor oversight, and reform proposals affecting competitions like the FIFA Club World Cup and continental formats.
Category:Association football economics