Cuerpo Superior
Audit firm KPGM have analysed over 150 football clubs and produced a ranking that analyses economic performance through the sale and purchase of players. It used four variables: profit/loss made from the sale of players, debt payments, costs associated with loans and deteriorations in value. The study spanned over the 2014/15 and 2015/16 seasons (i.e. did not include the last three transfer windows).
Sevilla FC were placed sixth in the rankings; the best performance of any Spanish club. Behind were Málaga CF (7th), Real Sociedad (11th) and Villarreal (13th). Benfica and Porto topped the table, followed by Schalke, Olympique de Marseille and AS Monaco. At the foot of the table sat the two Manchester clubs, as well as Paris Saint-Germain.