- Jan 27, 2011
- 12,552
- 43,063
Deloitte also don't include revenue from player sales. Which makes the entire thing kind of pointless, given how fundamental a part of football finance it is.
In terms of clubs that regularly develop and sell players I'd say yes, the likes of Lyon and Ajax are probably poorly represented and misplaced as a result of this, similarly to how City, PSG and Chelsea are misplaced due to their sugar daddies not being factored in. However it is not a consistent stream of income for most clubs, especially at the top end, so for me actual funds generated are a more accurate metric of a club's general spending power.
Even the likes of Dortmund will have lean years of sales, and situations such as Lewa and Hummels leaving on a free, so I highly doubt they factor player sales when managing their wage bill for example.
Bale's transfer would probably have bumped us into the top 10 back when, however that would have been a massively false representation of our financial capabilities at the time IMO.