Finance

All values in millions (except ticket price)

Elite League
Team	Current Balance	Start of Season Balance	Wages	League Gates	Cup Gates	Stadium Maint	Transfers In	Transfers Out	Winnings	Sponsors	Academy Level	Ticket Price	Stadium & Academy Increase
Aberdeen	21.1	37.5	9.6	11.2	5.6	1.0	11.6	100.1	51.8	15.0	1	40	1.0
Arsenal	12.1	53.5	10.6	6.0	5.7	0.7	3.0	96.0	37.2	15.0	3	40	1.0
Aston Villa	6.9	21.7	10.0	12.0	0.0	0.7	41.0	117.6	46.5	15.0	4	40	1.0
Benfica	17.4	13.3	9.9	5.2	0.0	0.3	4.0	53.0	43.1	15.0	3	40	0.0
Barcelona	10.3	47.4	10.9	13.2	6.4	1.1	35.9	150.8	56.2	15.0	4	40	1.0
Celtic FC	1.9	79.9	13.5	9.8	0.0	0.6	9.7	169.9	86.5	15.0	4	40	15.0
Inter Milan	16.0	31.5	12.7	6.0	5.7	0.7	34.2	116.1	54.1	15.0	3	40	1.0
Manchester City	114.0	19.1	10.7	6.0	0.0	0.4	98.8	59.5	46.7	15.0	0	40	1.0
Marseille	224.0	32.5	13.5	15.6	0.0	0.9	170.7	69.6	75.3	15.0	2	40	1.0
Osasuna	5.8	34.9	13.1	13.7	0.0	0.8	61.4	112.3	71.1	15.0	4	40	64.0
Sao Paulo FC	37.5	51.9	12.2	6.4	6.1	0.8	59.1	60.9	66.9	15.0	1	40	94.0
Santos FC	12.6	52.3	10.0	12.0	6.0	1.0	6.3	98.9	31.9	15.0	2	40	1.0
Division 1
Team	Current Balance	Start of Season Balance	Wages	League Gates	Cup Gates	Stadium Maint	Transfers In	Transfers Out	Winnings	Sponsors	Academy Level	Ticket Price	Stadium & Academy Increase
Ajax	118.0	86.1	8.0	5.4	5.4	0.7	44.0	53.5	28.3	12.0	3	37	1.0
AS Roma	16.9	37.4	6.8	7.8	0.0	0.5	18.7	57.9	21.3	12.0	3	37	15.0
Bayern Munich	13.4	8.8	6.8	3.7	3.7	0.4	135.0	179.0	36.5	12.0	2	37	0.0
Borussia Dortmund	3.2	10.3	7.0	8.4	0.0	0.5	58.2	106.7	28.6	12.0	2	37	0.0
Everton	24.9	9.1	7.9	10.7	5.4	1.0	1.3	33.4	29.8	12.0	2	37	1.0
Feyenoord	9.6	56.5	7.4	10.5	0.0	0.7	73.4	132.3	49.5	12.0	3	37	52.0
Liverpool	40.3	20.4	7.6	3.3	3.3	0.4	8.9	3.7	43.0	12.0	1	37	39.0
Lyon	1.3	19.9	6.8	3.7	0.0	0.2	3.6	53.0	22.2	12.0	2	37	0.0
Newcastle	11.5	49.8	8.6	4.4	4.4	0.5	35.3	82.2	27.8	12.0	2	37	31.0
Paris Saint Germain	11.9	67.0	7.7	5.4	0.0	0.4	57.4	42.3	41.5	12.0	4	37	121.0
Rangers FC	45.8	49.7	7.4	10.7	5.3	1.0	42.0	106.1	40.6	12.0	3	37	0.0
Werder Bremen	21.0	13.0	8.9	7.4	0.0	0.4	32.8	60.3	25.4	12.0	1	37	0.0
Division 2
Team	Current Balance	Start of Season Balance	Wages	League Gates	Cup Gates	Stadium Maint	Transfers In	Transfers Out	Winnings	Sponsors	Academy Level	Ticket Price	Stadium & Academy Increase
Atletico Madrid	79.0	88.9	4.5	7.8	3.9	0.8	23.5	27.5	34.5	9.0	1	34	56.0
AC Milan	19.2	9.3	5.9	6.7	3.3	0.6	21.4	43.4	19.4	9.0	2	34	0.0
Chelsea	33.7	8.1	4.8	6.3	6.3	0.7	26.1	30.7	14.2	9.0	1	34	0.0
FC Porto	68.4	43.1	6.1	10.0	10.0	1.3	0.0	5.0	8.8	9.0	1	34	0.0
Hearts	11.7	11.0	5.7	3.4	6.8	0.6	15.3	33.3	5.8	9.0	1	34	0.0
Juventus	117.6	90.8	5.9	9.4	9.5	1.2	14.8	28.4	20.7	9.0	3	34	1.0
Manchester Utd	53.2	16.1	4.7	6.8	3.4	0.6	30.4	22.2	16.0	9.0	2	34	1.0
Real Madrid	59.9	112.5	5.2	4.9	10.1	1.0	69.8	154.5	15.4	9.0	4	34	1.0
Schalke 04	13.3	64.8	5.3	5.1	10.2	1.0	108.2	190.9	14.3	9.0	4	34	1.0
Sunderland	80.3	49.7	5.5	4.1	4.0	0.5	5.8	5.4	19.0	9.0	1	34	0.0
Tottenham	13.3	7.5	6.0	3.6	3.6	0.5	36.0	69.5	29.6	9.0	1	34	0.0
Valencia	0.9	0.8	4.1	5.1	4.7	0.7	96.5	137.1	26.7	9.0	4	34	0.0