Otamendi

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Because we haven't had the money, nor the player (Negredo) for a long time.

It will be booked as Negredo & 3m.

No it won't. The Negredo fee has already been accounted for, they are two completely separate transactions and are dealt with separately. It will go down as whatever fee is agreed in its entirety (or however it's structured in terms of delayed payments or additional clauses) and will not have any mention of any Negredo money which as far as our accounts are concerned we've already received.
 
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