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分析表明，当纳入92.14亿英镑的财务失误后，曼城在九年间的累积净损失攀升至145.5亿英镑。
10月9日，体育新闻传来消息，The Athletic足球财经专栏的Chris Weatherspoon撰写了一篇深入分析，揭示了曼城在商业收入方面的真实情况。他指出，根据多份数据，曼城的财务状况实际上远比公开报告的要严峻。
Since their debut in the UEFA Champions League during the 2011-12 season, Manchester City has consistently maintained their presence, never missing a single tournament. Over the course of the following seven seasons up to 2018, the club has amassed an impressive total of 277 million pounds in prize money from European competitions, standing out as the leading English club and ranking just behind five esteemed overseas giants across the continent.
By the conclusion of the 2017-18 season, Manchester City's broadcasting revenue had soared past 200 million pounds, a feat attributed entirely to their exceptional on-field achievements. In stark contrast, Everton, who were locked in a fierce battle with Manchester City for rankings at the time of the latter's acquisition, saw their annual broadcasting revenue fall short by a staggering 70 million pounds compared to Manchester City's.
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，这些资金数额依旧显得异常庞大。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 maintained its spot as the principal sponsor on the front of Manchester City's jerseys, yet the logo above has undergone multiple transformations. When the annual jersey sponsorship deal with Umbro, valued at 6 million pounds, expired in 2013, Nike stepped in and doubled the sponsorship amount. A report by UEFA post-2024 revealed that during the 2013-14 season, Manchester City secured a sponsorship payment of 15 million euros from Nike.
尽管球衣赞助为曼城带来了显著的增长，其收益几乎翻了一番，但在2014年，这一收益仅使他们在全球球衣赞助收入排行榜上攀升至第18位（若将所有商品销售额纳入考量，其排名可能更加靠后）。与拜仁相比，曼城的球衣及衍生品销售额少了近10亿英镑，与皇马相差6.5亿英镑，且仅为曼联的五分之一。尽管球衣赞助收益并不显著，曼城在2013-14赛季的商业总收入仍位居全球第五。
在对比之下，利物浦在那一年度的球衣销售收入超过了曼城4000万英镑，然而，在商业收入总额方面，利物浦却落后于曼城超过6000万英镑。这一差距凸显出曼城在球衣之外的商业收益上比利物浦多出了整整1亿英镑。正是在那个赛季，曼城凭借阿布扎比赞助商的支持，获得了高达1.275亿英镑的收入，并在英超联赛中击败利物浦，夺得了冠军。
在2019年，曼城与耐克的合作关系告一段落，转而与彪马携手，这一转变使得赞助费用显著攀升。在2025年7月，双方签订了一份年均价值达1亿英镑的巨额合同，这一举措在之前已经明显提升了赞助金额，凸显了曼城之前所获得的赞助金额与同行业相比偏低。在2024-25赛季，曼城从球衣赞助中获得的收入达到了7140万英镑，这一数字仅仅是曼联的一半。
尽管在战绩和商业运营的多个层面，曼城已经超越了曼联，但在球衣和周边产品的销售收入上，曼城仍落后于10家俱乐部。最近，曼城在商业收入方面的增长遭遇了阻碍，与此同时，皇马和巴萨等顶级俱乐部仍保持着强劲的增长势头。
Prior to the establishment of any deficit restrictions, Manchester City, under the ownership of the Abu Dhabi group, revealed a deficit of 93 million pounds during their first season under this new regime. However, following a steep decline of 197 million pounds in the 2010-11 season, the club's financial health began to improve significantly with the introduction of UEFA's Financial Fair Play (FFP) regulations in the 2012-13 season. By the 2014-15 season, Manchester City had turned a profit on paper.
在2024-25赛季，曼城遭遇了1000万英镑的净亏损，这是该俱乐部自2013年以来首次未能实现盈利，而前一次亏损则是在疫情爆发期间。然而，若将8.552亿英镑的虚报收入从计算中剔除，曼城的实际财务状况将显得更为严峻。据此推算，原本的1.97亿英镑亏损将增至2.26亿英镑，而2012-13赛季的税前亏损，原本为4700万英镑，实则高达1.82亿英镑。
Upon the establishment of City Football Group (CFG) in January 2013, significant expenditures—predominantly compensation for staff handling Manchester City matters but employed at the group level—were legally excised from the club's individual financial records. Even in the absence of the financial discrepancies brought to light by the subsequent legal proceedings, it was common for Manchester City's actual pre-tax earnings to be far less favorable than the figures depicted in the club's standalone financial statements.
通过对各项数据的深入分析，我们发现依据欧洲足球联盟的规定所计算的申报业绩，与俱乐部公布的财务报表相比，呈现出显著的不一致。具体来看，在过去的四个财年，即2019年至2025年期间，曼城在其财务报表中公布的净利润总计达到了1.16亿英镑。然而，根据欧洲足球联盟的评估报告，同一时期内，曼城的实际财务状况却呈现出1.26亿英镑的净亏损。这一差额高达2.42亿英镑，揭示了两者之间的巨大差异。
在2009年至2018年的赛季中，关于曼城向欧洲足球协会提交的最终盈利或亏损的具体数额，我们无法获得确切信息。然而，经过对2014至2018年城市集团全面运营的深入研究，我们发现曼城向欧洲足球协会申报的工资支出总额，比俱乐部内部记录的数字高出8200万英镑。
Over a span of nine years, Manchester City's reported pre-tax financial performance showed a deficit of 452 million pounds. However, in the final four years, the club achieved a reported profit. However, when considering a staggering 9.214 billion pounds in financial misstatements, along with an additional 82 million pounds in salaries, which were booked under the City Group but should have been attributed to Manchester City, the club's actual adjusted loss skyrockets to 1.455 billion pounds. This figure is jarring, especially when contrasted with the cumulative profit of 730 million pounds accumulated by all other Premier League clubs over the same period.
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