Football

Jose Mourinho set to splash the Chelsea cash once more

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José Mourinho has claimed that Chelsea are finished in the transfer window, but it's pretty clear this is just another chapter of the Portuguese tactician's mind games.

If we break down the numbers, Chelsea spent £27 million on Cesc Fabregas, £20 million on Filipe Luís and £32 million on Diego Costa.

The financial fair play regulations state that these fees must be amortised across a three year period. This means that for this year, the cost of each transfer on Chelsea's books will be a third of the overall transfer fee - so £9 million, £6.6 million and £10.6 million, with the other two thirds spread across the next two years.

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When you break it down like this, Chelsea's transfers, although large sums in their full amount, become extremely affordable.

This is furthered by the sale of David Luiz to PSG for £50 million - incoming transfer fees from sales do not need to be amortised and so this will record a full £50 million profit on the books for this year.

When broken down across the three years, Chelsea's transfers so far have cost them just £26.2 million for this year, meaning they have a further £23.8 million of profit ready to be spent - and, as I've explained, with the expenditure being broken down across three years, Chelsea would be able to spend £71.4 million on a single player on top of what they've spent already and still break even on this year's financial fair play books.

Wages do add to a player's recorded cost on the books, but with the exits of three of the clubs highest earners in Frank Lampard, Ashley Cole & Samuel Eto'o; as well as some of the relatively high-earning fringe players such as Demba Ba & Patrick van Aanholt - wages are not an issue.

We all know to take Mourinho's comments in the media with a pinch of salt at the best of times but the numbers are there, and I believe this is only the beginning for Chelsea in this transfer window.

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Topics:
Chelsea
Premier League
Football

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