Barcelona, Manchester United structure, finances

© Reuters: The following factbox compares the structure and finances of Barcelona and Manchester United, the second- and third-richest clubs by revenue, who meet in Saturday's Champions League final at Wembley stadium:



STRUCTURE

Barcelona is one of four top-flight Spanish clubs owned by its members (along with Real Madrid, Athletic Bilbao and Osasuna). It has about 170,000 members and declares it is "more than a club" thanks to a strong emphasis on charitable work and its status as a symbol of Catalan nationalism.

United belongs to the American Glazer family, owners of the Tampa Bay Buccaneers National Football League team, who bought the English champions in 2005 for about 800 million pounds ($1.3 billion).

The club sits at the top of a web of subsidiaries but is ultimately dependent on a corporate entity based in Nevada in the United States called Red Football General Partner Inc.



REVENUES

Barca earned 398.1 million euros ($560 million) in the 2009/10 season, putting it second on Deloitte's ranking of the richest clubs by revenue behind Spanish rivals Real Madrid, who made 439 million euros. United were third with 350 million.

Barca's revenue has increased from 259 million in 2006, while United's has grown from 243 million over the same period.

The Catalan club's main source of income by far last season was from broadcast rights (178.1 million euros) while commercial revenue was 122.2 million and matchday income 97.8 million.

United's earnings were more evenly spread -- broadcast 128 million, matchday 122.4 million and commercial 99.4 million.



EXPENDITURE, NET INCOME AND DEBT

Barca's operating costs in the 2009/10 season were 459.2 million euros, or 115.3 percent of revenue, compared with 284.1 million for United, or 81.1 percent.

The Spanish club spent 234.8 million on personnel and players, while United's outlay was 161.1 million.

Barca made a net loss of 79.6 million euros, although club officials expect it to return to profit again this season, and United made a net profit of 20.5 million.

Barca's total debt was 548.6 million last season, compared with United's 975 million.



SHIRT SPONSORS

Barca, who previously paid UNICEF to display the organisation's name on their shirts, broke with tradition this season and signed their first commercial shirt sponsorship deal.

The agreement with Qatar Sports Investment guarantees them 165 million euros through to the end of the 2015/16 campaign and is the biggest of any reported shirt sponsorship deal.

United secured a new agreement with Aon Corporation which came into effect for the 2010/11 season and is worth 23.6 million euros.

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Sources: "FC Barcelona vs Manchester United, Quintaesencia de club ante capitalismo financiero a ultranza," Jose Maria Gay de Liebana y Saludas, University of Barcelona, May 2011; "The Untouchables", Football Money League 2011, Deloitte; SPORT+MARKT European Jersey Report, October 2010.