Accounts

The key figures for the selected season, compared with the year before. The season runs from 1 July to 30 June.

The accounts made simple: everything the club took in, everything it spent, and what was left.

Where the money came from each year. Player trading is selling and loaning out players, and it swings a lot from year to year.

What was left after all revenue and costs, including interest and tax. Above the line is a profit, below is a loss.

UEFA has two main rules. A club cannot spend too much of its revenue on players, and it cannot lose too much money over three years. Here is Milan measured against both.

Rule 1: Squad cost

Player wages and amortisation as a percentage of revenue. The limit tightens from 90% in 2023 to 70% from 2025.

Rule 2: Losses over three years

UEFA's football earnings rule says a club can have a combined loss of up to €5m over three years; the limit can rise to €60m if the owners cover the loss with new money or equity, and to up to €90m for clubs in good financial health.

Our calculations are based on the club's accounts. UEFA uses its own rules, counts by calendar year, includes agent fees, and deducts spending on the academy, women's team and facilities, among other things. The official figures may therefore differ slightly.

Does spending more on players bring more points? Each dot is a season. The further right, the more the squad cost. The higher up, the more Serie A points.

What did each point cost?

Player cost divided by Serie A points. Lower is better: the club gets more for its money.

Transfer market

What the club spent on new players each year, according to the accounts. Includes agent fees and other costs of the signings. Blank years lack reliable figures.