| http://www.w3.org/ns/prov#value | - Thirteen clubs it did not name, including several from England, would have failed its break-even tests on their 2010 accounts.The biggest culprits were among the richest: of the more than 200 clubs playing in the Champions League and Europa League in the monitoring period, 65% outspent their earnings and three out of every four clubs with annual revenues exceeding ??42m also recorded a loss.The kn
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