It would, this financial year. But this deal is only going to happen if it would be something like 100m (Bruno G) & 50m (Nunes). Thats what would help Newcastle with their PSR problems, which is the whole reason to why they could be open to selling.
But for us, if the fee in reality would be 50m + Nunes, the financials will over a 5 year period be the same regardless if it's 50m & 0m or 100m & 50m. Any loss in the books this year would be money saved other years.
If we pay 20m more than we think Bruno G is worth just so we can get 20m more for Nunes so we wont make a book loss on him, it's essentially a 20m loss anyway. The only difference is what financial years that will be affected.
Not the end of the world making a book loss on a player, thats the cost of doing bad business. In the end of the day, selling a 50m signing thats failed after 1 year for 30m, meaning a 10m book loss is still "better" business then selling a 50m signing for 20m after 3 years, even if it means no book loss. Since 30m in is more than 20m in.