Transfer Rater: Steven Gerrard to Celtic, Kostas Manolas to Chelsea

The latest rumours from the world of football.
Here are today's most talked about transfer moves and the likelihood of the transfer actually happening on a scale of 0.0 (player is going nowhere) to 5.0 (player is packing his bags), courtesy of Football Whispers. 
For more transfer news and rumours, go to Transfer Talk. 
Memphis Depay to Everton
Various new outlets report Memphis Depay is available for loan in January and, after the exploits of the Everton social media team, it appears the Merseysiders are really in for the player….

Atletico Madrid announce ¬3.9m profit as plans for stadium move continue

Atletico Madrid want to move into La Peineta for next season.
Atletico Madrid have announced an after tax profit of €3.9 million for 2015-16 and predicted that revenues for 2016-17 would hit €266m.
Atleti have struggled financially for decades but are in a more secure position after sustained success under coach Diego Simeone and the regularising of tax arrears, along with investment from Chinese group Wanda.
The results were announced at a private meeting of shareholders, where the accounts approved by a huge majority.
Chief executive Miguel Angel…

Do Manchester City and Pep Guardiola miss Samir Nasri amid slump in form?

ESPN FC's Craig Burley and Steve Nicol have revealed their Top 5 Premier League players, but did they omit anybody?
Having started the 2016-17 season on fire, Manchester City are currently stumbling through the autumn in something of a lull. After 10 matches of the campaign, Pep Guardiola's team were already being touted as champions elect in some corners — they'd beaten every single team they'd faced and hadn't even fallen behind to that point either.
That changed in a 3-3 draw with Celtic in the Champions League, and since then it's been hit and miss for City. Other teams around them in the table have started…

Barcelona agree four-year shirt sponsorship deal with Rakuten

ESPN FC's Shaka Hislop is surprised Lionel Messi's contract negotiations with Barcelona have hit such a stalemate.

Alejandro Moreno believes that at the moment Philippe Coutinho's spot at Barcelona would be on the bench.

Paul Mariner says there is no doubt Barcelona would want to take on Phillipe Coutinho and can properly utilise him.
Barcelona have announced a new four-year sponsorship deal with Japanese e-commerce company Rakuten, which will replace Qatar Airways as the club's shirt sponsor from the start of next season.
The agreement could be worth as much as €61.5 million per season if the club win La Liga and the Champions League, which would top Manchester United's £52m-a-season deal with Chevrolet, which was the most lucrative in Europe last season, based on current exchange rates. Barca's current Qatar…

Borussia Dortmund CEO: ‘I don’t want to see fans milked like in England’

Borussia Dortmund players celebrate with their supporters.
Borussia Dortmund CEO Hans-Joachim Watzke has voiced fears that rules governing the ownership of German clubs could change, telling Sport Bild: "I don't want the fans to be milked as is happening in England."
The Bundesliga success of RB Leipzig, funded by Austrian soft drink company Red Bull, has sparked debate about the future direction of German clubs.
Although Leipzig formally abide by the 50+1 rule which stipulates that more than 50 percent of a club must be owned by its members, the influence…