英超球隊股東貸款排名：埃弗頓4.51億鎊 槍手2.59億鎊 曼城和曼聯為零

"The verdict is in, and it's a huge win for Manchester City! The club has successfully overturned the APT rule in the Premier League, which means big implications for teams like Everton, Arsenal, and Liverpool.

The focus of the argument was the inclusion of shareholder loans in the APT rule. Currently, these loans are not covered by the regulation. Some argue that since these loans come directly from the owners and are transparent, they should be treated differently from inflated commercial revenues.

Manchester City argued that these loans are indeed APT transactions as they come directly from shareholders and are either interest-free or low-interest, therefore not reflecting fair market value.

Let's take a look at the shareholder loan situations of various clubs:

1. Everton: £451 million

2. Brighton: £373 million

3. Arsenal: £259 million

4. Chelsea: £146 million

5. Leicester City: £132 million

6. Bournemouth: £115 million

7. Liverpool: £71 million

8. Wolves: £65 million

9. Brentford: £61 million

10. Crystal Palace: £38 million

11. Leeds United: £28 million

12. Nottingham Forest: £23 million

13. Aston Villa: £10 million

14. Fulham: £1 million

Southampton, Manchester City, Manchester United, Newcastle, Tottenham, West Ham: £0

This ruling sets a precedent and could have significant financial implications for many clubs. As the dust settles, it will be interesting to see how this decision shapes the future of financial dealings in the Premier League."