Can someone explain....in layman terms :)
My limited understanding from reading it are City are top because our money comes from Abu Dhabi and the people who wrote the report say Abu Dhabi financial centres can be dodgy, however, looking at it City's finances aren't dodgy. There were historical issues with FFP and related party sponsors (which we all knew about) but that's all sorted and we have very little debt so are financially sound but, well its Abu Dhabi so booooo!
Bolton are second as they just have a lot of dodgy overseas finance n variousbtax havens and nobody seems to know who owns them or where the money comes from.
Bournemouth are really dodgy as, like Bolton, nobody knows who owns them or where the money comes from or whether they pay tax.
Spurs are dodgy because their money is based in a Bahamas tax haven and they've used the local council and UK Government to get taxpayer money to pay somebof the costs involved with building their new stadium and surrounding areas. They've also been allowed to ignore part of the deal they made with the council to build affordable housing at the taxpayers expense. This tax payer money thats helped build Tottenhams stadium wont be recouped so all the profits that the new stadium brings will then inevitably end up in Joe Lewis Bahamas tax haven.
United have an incredibly complicated and morally dodgy structure but the entire pyramid is basically set up to allow the Glazers avoid some tax, pay more of a different tax but overall keep control of United while taking money out and putting nothing in.
To be honest the Bournemouth and Spurs stuff was most interesting as the stuff in the United section was all already pretty well known about. The United section is very complicated though so I've probably missed something.