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Manchester City to play fair in title race

The difference between winning the Premier League and finishing second is about £30m but it is the annual loss of £195m reported in the last set of accounts that Manchester City must address to satisfy the Eufa fair play regulations.

Development plans around the Etihad stadium will help and last summer the club announced a ten year £300m deal for naming rights to the stadium and shirt sponsorship with Etihad, which caused considerable concerns because of the close relationship between the airline and the club's owners.

Roberto Mancini's team has overcome Newcastle 2-0 at the weekend and with another three points against QPR next Sunday the title will move across the city but it is the with sponsorships, board adverting, season tickets prices, executive boxes and Champions' League games that will make a big difference to the bottom line as Champions.

TS

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