
"The Deloitte Football Money League calculates revenue based on the annual,, reported income from football operations (excluding player transfer fees, VAT, and other sales taxes)."
"The total revenue is broken down into three primary streams: Matchday (tickets, hospitality), Broadcast (TV rights, UEFA distributions), and Commercial (sponsorships, merchandising)."
Deloitte Football Money League calculates club revenue using the annual reported income from football operations. The revenue definition excludes player transfer fees, VAT, and other sales taxes to focus on operational income. Total revenue is divided into three primary streams. Matchday covers ticket sales and hospitality. Broadcast includes television rights and distributions from UEFA. Commercial encompasses sponsorship agreements and merchandising income. This breakdown enables comparison across clubs by standardizing which income types are counted and which are excluded. The approach separates recurring operational revenues from one-off or tax-influenced items for clearer financial analysis.
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