See how a transfer fee is amortised through the income statement, and why selling a player creates 'book profit' — by moving the numbers yourself.
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Worked examples
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Example figures are approximations based on reported fees.
Results
Assumptions and caveats
This tool compares two amortisation models: full contract length versus a five-year cap. Actual financial statements follow the applicable accounting standards and domestic league rules, so full-contract amortisation is not universal (the Premier League, for example, applies its own five-year cap). UEFA's Annex G (financial sustainability) caps the amortisation period at five years — in force since 1 July 2023, with no retroactive effect on transfers completed before then.
Straight-line amortisation on a season (yearly) basis. Half-year proration for winter transfers is not modelled, and displayed figures are rounded to €0.1m (internal calculations are not rounded).
This tool assumes add-ons are added to the book value at the end of the season they are triggered, then amortised evenly over the remaining period (expensed immediately if none remains). Actual recognition timing and treatment depend on the applicable accounting standards and club policy.
For extensions, the tool models only one of the options UEFA allows: re-amortising the remaining book value over the new period, capped at five years from the extension date. Continuing the original schedule, and costs attached to the extension itself, are not modelled.
Sale margin = sale price minus remaining book value. It excludes directly attributable costs such as agent fees, solidarity payments or sell-on clauses (UEFA G.3.6), so it can overstate the profit defined by the rules.
The annual impairment review (UEFA G.3.4.4) is not modelled; book values and sale margins shown are pre-impairment simplifications.
This tool is an educational model of how the rules work, not a statement of any club’s actual accounts.