David Owen: Liverpool and Balotelli: Why Reds set for a summer transfer profit despite £100m+ spree

Liverpool posted the biggest pre-tax loss in the Premier League in 2012-13. The previous year only Manchester City posted a bigger one. In such circumstances, you might have expected the Anfield club to be squirrelling away at least some of its Luis Suárez windfall; to be showing a modicum of restraint in this summer’s transfer market in the interests of its bottom-line. All the more so with UEFA’s Financial Fair Play (FFP) provisions hovering in the background.

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