All revenue figures in the Money League report are based on the 2010-11 season or the most recent available calendar year. It focuses on the revenue generated by each club, not expenditure such as wages and debt management.



Commenting on the impact of Uefa’s financial fair play break-even requirement, Paul Rawnsley, a Director in the Sports Business Group at Deloitte, stressed that the measurements are likely to have a positive influence on the balance between revenue and expenditure.



"The focus on football’s future financial sustainability is more prevalent in Europe than at any time in the past 20 years. We remain keen to see that translated into a better balance between revenue and expenditure.



"Uefa’s break-even requirement, to be assessed for the first time in 2013, is helpful in driving this improvement. It is encouraging more owners to consider the longer term development of their clubs, in terms of generating revenues, investing in facilities and youth development, and controlling their expenditures."