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资深分析师指出，当纳入92.14亿英镑的财务失误，蓝月亮俱乐部过去九年的累积亏损已攀升至145.5亿英镑。
10月9日，体育新闻传来最新动态。知名媒体The Athletic的足球财经专家Chris Weatherspoon近日发布了一篇深入分析，揭示了曼城在商业领域的实际财务状况远不及公开报告所呈现的那样乐观。
Since making their maiden appearance in the UEFA Champions League during the 2011-12 campaign, Manchester City has maintained a consistent presence. Over the course of the following seven seasons leading up to 2018, the club has accumulated a staggering 277 million pounds in prize money from European football competitions, standing out as the top earner among English clubs and trailing only five overseas giants across the continent.
As the 2017-18 season drew to a close, Manchester City's broadcasting earnings soared past 200 million pounds, a figure that can be attributed solely to their exceptional on-field achievements. In stark contrast, Everton, who were struggling to keep pace with City at the time of the latter's acquisition, were receiving a broadcasting revenue that was a staggering 70 million pounds less than that of Manchester City.
尽管曼城若能成功上诉并证实其与阿布扎比的关联赞助价值符合规定，然而，与其他行业内的俱乐部相比，这些资金数额仍旧显得异常庞大。在2017-18赛季，曼城通过其与阿布扎比关联企业的商业合作，赚取了高达1.46亿英镑的收入，这一数字占其商业总收入的比例达到了63%。尽管这一比例相较于2012-13赛季的85%有所减少，但它也揭示了俱乐部从非阿布扎比来源获得收入的显著增长。
Since 2009, Etihad Airways has consistently adorned the front of Manchester City's jersey, yet the brand above has undergone several transformations. In 2013, when Umbro's annual sponsorship deal worth 6 million pounds came to an end, Nike stepped in and doubled the sponsorship fee. A report by UEFA, issued post-2024, revealed that during the 2013-14 season, Manchester City received a sponsorship payment of 15 million euros from Nike.
尽管球衣赞助为曼城带来的收益达到了原来的两倍，但在2014年的排名中，这一收益仅位列第18（若将所有商品销售额纳入考量，其排名可能更为靠后），其球衣及衍生品销售额比拜仁少近10亿英镑，与皇马相比差距达到6500万英镑，并且仅是曼联销售额的五分之一。尽管球衣赞助收益并不显眼，曼城在2013-14赛季的商业总收益仍然位居全球第五。
在当季的对比中，利物浦的球衣收入领先曼城4000万英镑，然而，其商业总收益却落后于曼城超过6000万英镑。这一差异表明，曼城在除球衣外的商业领域，相较于利物浦，多赚取了整整1亿英镑。正是在这一赛季，曼城从阿布扎比赞助商那里收获了高达1.275亿英镑的赞助，并在英超联赛中成功击败利物浦，夺得冠军。
在2019年，曼城经历了球衣赞助商的变革，由耐克易主彪马，这一转变带来了赞助费用的显著提升。这一增长趋势在2025年7月达到顶峰，当时球队与彪马签订了一份年均价值达1亿英镑的巨额合同，这一数字远超以往。这一变化凸显了曼城之前在赞助费用上与同行业相比的劣势。进入2024-25赛季，曼城从球衣赞助中获得的收入为7140万英镑，这一数字仅相当于曼联的一半。
尽管在战绩和商业运作的多个方面，曼城已经全面领先于曼联，但在球衣和周边产品的总销售额上，仍有超过10支球会位居曼城之上。近期，曼城在商业领域的收入增长遭遇了停滞，与此同时，皇马和巴萨等顶级俱乐部却继续保持强劲的增长势头。
The initial season under the ownership of the Abu Dhabi Group saw Manchester City revealing a substantial deficit of 93 million pounds when no deficit limits were in place. However, after hitting a low point of 197 million pounds in the 2010-11 season, the club's financial health began to improve dramatically with the full implementation of UEFA's Financial Fair Play (FFP) regulations in the 2012-13 campaign. By the 2014-15 season, the team had managed to turn a profit on their books.
在2024-25赛季，曼城遭遇了1000万英镑的赤字，这是该俱乐部自2013年以来第二次未能实现盈利，前一次是在疫情引发的严重财务困境中。然而，若将8.552亿英镑的虚增收入从计算中剔除，曼城的实际财务状况将显得更为严峻。据此推算，原本的1.97亿英镑亏损将攀升至2.26亿英镑，而2012-13赛季中，曼城表面上4700万英镑的税前亏损实际上高达1.82亿英镑。
In January 2013, the establishment of City Football Group (CFG) led to a significant shift in financial practices, notably the separation of employee salaries, predominantly those managing Manchester City's affairs but employed at the group level, from the club's individual financial records. Regardless of the financial discrepancies brought to light by the subsequent legal proceedings, it has become apparent that the true pre-tax profitability of Manchester City often contrasts unfavorably with the figures reported in the club's standalone financial statements.
各项统计数字均揭示，依据欧洲足球联盟的规定所核实的申报成绩与俱乐部自行公布的财务报表所展现的财务状况存在显著差异。在2019年至2025年的四个财政年度中，曼城公布的财务报表显示其累计净利润达到了1.16亿英镑。然而，根据欧洲足球联盟的评估，同一时期内曼城的实际财务表现则为累计亏损1.26亿英镑，这一差距达到了2.42亿英镑。
在2009年至2018年的赛季中，关于曼城向欧洲足球联合会提交的最终盈利或亏损的具体数额，我们无法确切掌握。然而，经过对2014至2018年城市集团全面运营的深入研究，我们发现曼城向欧足联申报的薪酬总额超出了其内部财务记录，高出金额达到了8200万英镑。
In a comprehensive analysis, Manchester City reported a pre-tax deficit of 452 million pounds over a span of nine years, yet managed to turn a profit in the last four years. However, when accounting for a staggering 9.214 billion pounds in financial misreporting, coupled with an additional 82 million pounds in salaries, which were logged under City Group but should have been attributed to Manchester City, the club's actual loss balloons to a stunning 14.55 billion pounds. This figure is particularly alarming when contrasted with the cumulative profit of all other Premier League clubs over the same nine-year period, which totaled only 730 million pounds.
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