OB1
Well-Known Member
As long as we get paid. It's irrelevant how we get paid (within reason, not over 100 years for example).
City will put the money through our books however we see fit.
Theoretically we could:
Put the €55m through our books this season.
Sign Haaland for €75m (release clause), spread it across 5 seasons, €15m each season.
Make €40m profit this season (across the 2 deals).
Hard to know if you have any idea what you are talking about but City cannot put the money through their books as they please. This is not a theoretical matter.
They will (have to) book a profit on the disposal of Torres' registration in the current year, which will be the price paid by Barca (excluding potential add-ons) less the written down value (WDV) of his registration.
The fee paid to buy any player's registration will be amortised (written-off) over the length of the player's contract. If a player extends before the end oh the initial contract, the amortisation period extends and the remaining WDV is amortised over the period to the end of the new contract.
If the recoverable value of a player's registration is believed to be lower than its existing WDV, an additional charge to amortisation should be made as an impairment charge.