Manchester City have overtaken Real Madrid as having the highest value of players on their balance sheet, but which other clubs make the top 20?
Getty20BAYER LEVERKUSENPlayers' balance sheet value: €112 millionAdvertisementGetty19SOUTHAMPTONPlayers' balance sheet value: €114 millionFRANCISCO LEONG/AFP/Getty Images18BENFICAPlayers' balance sheet value: €115 millionGettyimages17AS MONACOPlayers' balance sheet value: €128 million