LONDON: For only the third time in its history the ESM Golden Shoe for Europe’s leading marksman has been shared.

Liverpool’s Luis Suarez and Real Maderid’s Cristiano Ronaldo both scored 31 goals over the closing campaign.

No provision exists in the rules to split players with a consideration of penalties, assists and games.

In fact Suarez scored his 31 goals in 33 games with no penalties and also provided 12 assists while Ronaldo played 30 games, converted six penalties and provided nine assists.

The last time the Golden Shoe was shared was in 2004-2005 when Arsenal’s Thierry Henry and Villarreal’s Diego Forlan each netted 25 goals.

The previous share was in 1989-1990 between another Real Madrid star, Mexican Hugo Sanchez, and Bulgarian Hristo Stoichov who both scored 38 goals.

All goals in domestic regular season league competition count for the Golden Shoe.

Players’ goals totals are multiplied by a 1-2-3 ranking of the countries according to the UEFA Ranking of last July 1. That means the goals from numbers one (Spain) to five (Portugal) are doubled, goals from places six  (France) to 22 (Croatia) are multiplied by 1.5.

Goals in league tournament playoffs do not count.

Golden Shoe standings

(Ranking multiplication based on UEFA coefficient status)

1. Cristiano Ronaldo (Real Madrid) 31 x 2 = 62
— Luis Suarez (Liverpool) 31 x 2 = 62
3. Lionel Messi (FC Barcelona) 28 x 2 = 56
4. Diego Costa (Atlético Madrid) 27 x 2 = 54
5. Jonatan Soriano (Red Bull Salzburg) 31 x 1,5 = 46,5
6. Ciro Immobile (Torino) 22 x 2 = 44
7. Alfred Finnbogason (sc Heerenveen) 29 x 1,5 = 43,5
8. Daniel Sturridge (Liverpool) 21 x 2 = 42
9. Robert Lewandowksi (Borussia Dortmund) 20 x 2 = 40
Jackson Martinez (FC Porto) 20 x 2 = 40
Luca Toni (Hellas Verona) 20 x 2 = 40
Yaya Touré (Manchester City) 20 x 2 = 40
13. ‘Alan’ Douglas Borges De Carvalho (Red Bull Salzburg) 26 x 1,5 = 39
Zlatan Ibrahimovic (Paris Saint-Germain) 26 x 1,5 = 39
15. Alexis Sánchez (FC Barcelona) 19 x 2 = 38
Carlos Tevez (Juventus) 19 x 2 = 38
17. Mario Mandzukic (Bayern München) 18 x 2 = 36
18. Graziano Pellè (Feyenoord) 23 x 1,5 = 34,5
19. Sergio Agüero (Manchester City) 17 x 2 = 34
Karim Benzema (Real Madrid) 17 x 2 = 34
Josip Drmic (1.FC Nürnberg) 17 x 2 = 34
Gonzalo Higuaín (SSC Napoli) 17 x 2 = 34
Antonio Di Natale (Udinese Calcio) 17 x 2 = 34
Rodrigo Palacio (Internazionale) 17 x 2 = 34
Wayne Rooney (Manchester United) 17 x 2 = 34
26. Duje Cop (Dinamo Zagreb) 22 x 1,5 = 33
27. Aritz Aduriz (Athletic de Bilbao) 16 x 2 = 32
Domenico Berardi (US Sassuolo) 16 x 2 = 32
Wilfried Bony (Swansea City) 16 x 2 = 32
Van’Derley’ Dias Marinho (SC Maritimo) 16 x 2 = 32
Edin Dzeko (Manchester City) 16 x 2 = 32
‘Roberto Firmino’ Barbosa de Oliveira (TSG Hoffenheim 1899) 16 x 2 = 32
Olivier Giroud (Arsenal) 16 x 2 = 32
Antoine Griezmann (Real Sociedad) 16 x 2 = 32
Fernando Llorente (Juventus) 16 x 2 = 32
Adrian Ramos (Hertha BSC Berlin) 16 x 2 = 32
Marco Reus (Borussia Dortmund) 16 x 2 = 32
Giuseppe Rossi (ACF Fiorentina) 16 x 2 = 32
39. Omer Damari (Hapoel Tel Aviv) 21 x 1,5 = 31,5
40. ‘Luiz Adriano’ de Souza (Shakhtar Donetsk) 20 x 1,5 = 30
Gareth Bale (Real Madrid) 15 x 2 = 30
José Maria Callejón (SSC Napoli) 15 x 2 = 30
Kevin Gameiro (Sevilla FC) 15 x 2 = 30
Alberto Gilardino (Genoa CFC) 15 x 2 = 30
‘Javi Guerra’ Rodríguez (Real Valladolid) 15 x 2 = 30
Stefan Kiessling (Bayer 04 Leverkusen) 15 x 2 = 30
Romelu Lukaku (Everton FC) 15 x 2 = 30
Shinji Okazaki (FSV Mainz 05) 15 x 2 = 30
Sergio Betanin ‘Paulinho’ (AS Livorno) 15 x 2 = 30
‘Pedro‘ Rodríguez Ledesma (FC Barcelona) 15 x 2 = 30
Jay Rodriguez (Southampton FC) 15 x 2 = 30
Marcin Robak (Piast Gliwice/MKS Pogon Szczecin) 20 x 1,5 = 30
53. Shkelzen Gashi (Grasshopper GC) 19 x 1,5 = 28,5
Aluísio Júnior Moraes (Metalurh Donetsk) 19 x 1,5 = 28,5
55. Carlos Arturo Bacca (Sevilla FC) 14 x 2 = 28
Mario Balotelli (AC Milan) 14 x 2 = 28
Eden Hazard (Chelsea) 14 x 2 = 28
Rodrigo José ‘Lima‘ dos Santos (Benfica SL) 14 x 2 = 28
Clecildo ‘Rafael Martins‘ (Vitoria Setúbal) 14 x 2 = 28
‘Nolito’ Manuel Agudo Durán (Celta de Vigo) 14 x 2 = 28
Ivica Olic (VfL Wolfsburg) 14 x 2 = 28
‘Raffael’ Caetano de Araújo (Borussia Mönchengladbach) 14 x 2 = 28
Loïc Remy (Newcastle United) 14 x 2 = 28