I don't think they are any more. I think in order the list is now Man City, Real Madrid, RS, then Man u then PSG.
Because their poor performance, massive wages, lagging income and huge debt, its going to put a lot of pressure on them for FFP. I think thats the reason they have been buying more rubbish recently. FFP might be starting to hit them. Where as the oil clubs of City and PSG have a growth rate is far superior to the non oil clubs. Mainly with bogus commercial deals.
Which begs the question how can City and PSG get round the FFP when we blew it and are in a total mess.