Ranking: Squad book value explains 60 per cent of league positions in the Premier League

15 June 2021

Fc Barcelona
Photo: Alamy FC Barcelona have the most valuable squad in Europe when looking at players registrations in the financial reports of 150 clubs

In 2020, the highest booked value of a player squad (initial transfer fee paid less amortisations) in Europe was that of FC Barcelona. However, Real Madrid really made a run for it with the addition of Eden Hazard prior to the 2019/20 season.

When looking at squad investments relative to revenue, it is evident that Italian clubs invests heavily. Note that Udinese changed their accounting method last year to that of expected sales value of a given player asset, instead of the acquisition value.

But is there any correlation between a club's squad value in their accounts and their on the pitch performance?

Joseph Mailil, analyst jm@offthepitch.com

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