Some obvious issues - we never sold Sane for £55m - the down payment nearer £42m (and it is a one off - we have never sold a single player for that sort of FFP profit before). Messi couldn't be on a 5 year deal at 33 so you'd need to amortise over 3 not 5 years. The wages look wrong according to the leaked contract (
https://www.spiegel.de/internationa...si-s-100-million-euro-contract-a-1187549.html) which says he gets €106m from Barca pa before bonuses. It is unlikely to be a free transfer it seems. We haven't sold anyone else yet so it is hard to conclude on that. And we need a top line striker imminently regardless of Messi - that is a signing required in the next 2 periods with a likely cost of £20m amortised plus £10m annual wages.