How smart clubs use amortisation

Amortisation sounds like and is deadly dull accountants speak, but smart clubs can and do use it to their advantage.   Basically it means spreading a transfer fee over the lifetime of a contract.  That allows for creative accounting opportunities to comply with financial fair play (FFP) regulations.

Sports lawyer Daniel Geey takes the example of the David Luiz transfer to explain how it makes it easier for both Paris Saint-Germain and Chelsea to comply with FFP.

Amortisation sounds like and is deadly dull accountants speak, but smart clubs can and do use it to their advantage.   Basically it means spreading a transfer fee over the lifetime of a contract.  That allows for creative accounting opportunities to comply with financial fair play (FFP) regulations.

Sports lawyer Daniel Geey takes the example of the David Luiz transfer to explain how it makes it easier for both Paris Saint-Germain and Chelsea to comply with FFP.