WAGNH CFC FFP Wage Database2

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    Chelsea FFP player wa

    WAGNH Chelsea FFP Wage Database

    PLAYER TRANSFER FEE

    TRANSFER

    YEAR

    Fernando Torres 51,480,000 2011

    Eden Hazard 35,200,000 2012

    Willian 32,000,000 2013

    John Terry 0 1998

    Schurrle, Andre 19,500,000 2013

    David Luiz 26,400,000 2011Samuel Eto'o 0 2013

    Ashley Cole 18,000,000 2006

    Frank Lampard 11,000,000 2001Demba Ba 7,000,000 2013Oscar 19,400,000 2012Gary Cahill 7,392,000 2012

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    Michael Essien 24,400,000 2005

    Petr Cech 7,000,000 2004

    Ramires 18,300,000 2010

    Branislav Ivanovic 10,000,000 2008

    John Obi Mikel 16,000,000 2006

    Nemanja Matic 20,800,000 2014Marco van Ginkel 8,272,000 2013

    Oriol Romeu 6,000,000 2011

    Marko Marin 6,800,000 2012Cesar Azpilicueta 7,500,000 2012

    Lucas Piazon 10,000,000 2012

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    Matej Delac 2,600,000 2010

    Nathaniel Chalobah 0 2012

    Patrick van Aanholt 0 2009

    Thorgan Hazard 1,000,000 2012

    Cristian Cuevas 1,600,000 2013

    Ulises Davila 1,760,000 2011

    Gael Kakuta 0 2009Henrique Hilario 0 2006

    Wallace 4,700,000 2013

    George Saville 0 2011

    Billy Clifford 0 2010Milan Lalkovic 0 2010

    Sam Hutchinson 0 2007

    Thibault Courtois 7,000,000 2011

    Victor Moses 9,000,000 2012Jamal Blackman 0 2011

    Mario Pasalic 1,640,000 2014

    Lamisha Musonda 0 2012

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    Joao Rodriguez 0 2012Todd Kane 0 2011

    Jhon Pirez 0 2011Daniel Pappoe 0 2013

    Anjur Osmanovic 0 2012John Swift 0 2012Lewis Baker 0 2012

    Sam Walker 0 2010

    Amin Affane 0 2013

    Jeffrey Bruma 0 2009

    Kevin de Bruyne 8,000,000 2012

    Juan Mata 23,500,000 2011

    Raul Meireles 12,000,000 2011

    James Ashton 0 2010

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    Rohan Ince 0 2010

    Yossi Benayoun 5,500,000 2010

    Daniel Sturridge 6,500,000 2009

    Ross Turnbull 0 2009

    Yuri Zhirkov 18,500,000 2009

    Nicolas Anelka 15,000,000 2008

    Jose Bosingwa 16,000,000 2008

    Ben Gordon 0 2007

    Florent Malouda 13,500,000 2007

    Slobodan Rajkovic 4,576,000 2006

    Jack Cork 0 2006

    Michael Mancienne 0 2006

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    ge database

    (@JakeFCohen)

    AMORTISED

    TRANSFER FEE

    CONTRACT

    LENGTH

    WEEKLY

    WAGES

    9,360,000 June 2016 175,000

    7,020,000 June 2017 185,000

    6,400,000 June 2018 85,000

    0 June 2014 175,000

    3,900,000 June 2018 78,000

    3,420,000 June 2017 75,0000 June 2014 135,000

    0 June 2014 120,000

    0 June 2014 125,0002,000,000 June 2016 80,0003,880,000 June 2017 40,0001,344,000 June 2017 80,000

    https://twitter.com/JakeFCohenhttps://twitter.com/JakeFCohen
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    1,400,000 June 2015 100,000

    0 June 2016 100,000

    2,196,000 June 2017 55,000

    600,000 June 2016 65,000

    0 June 2017 75,000

    0 June 2019 70,0001,654,400 June 2018 35,000

    1,500,000 June 2015 33,000

    1,360,000 June 2017 35,0001,500,000 June 2017 30,000

    1,820,000 June 2017 15,000

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    2,640,000 June 2019 40,000

    3,800,000 June 2016 40,000

    2,000,000 June 2019 30,000

    0 June 2016 30,000

    700,000 June 2017 15,000

    910,000 June 2017 10,000

    700,000 June 2018 12,000

    0 June 2018 25,000

    420,000 June 2018 15,000273,000 June 2017 15,000

    0 June 2017 40,0000 June 2014 20,000

    0 June 2018 20,000

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    520,000 June 2015 8,000

    0 June 2018 30,000

    0 June 2015 15,000

    250,000 June 2016 10,000

    320,000 June 2018 8,000

    352,000 June 2016 6,000

    0 June 2016 25,0000 June 2014 12,000

    855,000 June 2018 20,000

    0 June 2015 8,000

    0 June 2015 8,0000 June 2014 8,000

    0 June 2014 8,000

    1,400,000 June 2016 33,000

    1,800,000 June 2017 30,0000 June 2014 5,000

    298,000 June 2019 4,000

    June 2017 4,000

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    June 2017 4,0000 June 2014 4,000

    0 June 2014 4,0000 June 2016 4,000

    0 June 2014 4,0000 June 2015 4,0000 June 2016 4,000

    0 January 2014 4,000

    0 May 2013 4,000

    0 June 2014 8,000

    1,455,000 June 2017 30,000

    4,700,000 June 2016 67,000

    3,000,000 June 2015 50,000

    0 January 2013 4,000

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    0 January 2013 4,000

    1,833,000 June 2013 80,000

    1,625,000 June 2013 65,000

    0 June 2013 17,000

    4,625,000 June 2013 80,000

    2,500,000 January 2012 150,000

    1,500,000 June 2012 75,000

    0 June 2012 4,000

    1,700,000 80,000

    610,000 June 2012 6,000

    0 June 2012 8,000

    0 June 2013 8,000

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    0 June 2012 60,000

    0 June 2013 40,000

    0 January 2012 100,000

    0 June 2012 120,000

    ANNUAL FFP WAGE

    BILL

    FIRST MONITORING PERIOD

    REVENUES

    MATCHDAY REVENUE

    COMMERCIAL REVENUE

    BROADCASTING

    REVENUE

    LESS SHARE OF JOINT VENTURE TURNOVER

    TOTAL REVENUE

    EXPENSESTOTAL EXPENSES

    Other One-Time Profits + Exceptional Item

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    Total Profit / Loss (pre-tax)

    FFP EXCLUSIONS

    WAGE EXCEPTION

    YOUTH DEVELOPMENT

    EXCEPTIONAL ITEMS

    TOTAL FFP

    EXCLUSIONS

    FFP RESULT

    ALLOWED LOSSES

    CHELSEA MEETS BREAKEVEN RE

    FIRST MONITORING PERIOD

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    2011-2012 FFP

    cost

    2012-2013 FFP

    cost

    2013-2014 FFP

    cost

    18,460,000 18,460,000 18,460,000

    0 16,660,000 16,660,000

    10,820,000

    9,100,000 9,100,000 9,100,000

    7,956,000

    3,660,000 7,320,000 7,320,0007,020,000

    6,500,000 6,500,000 6,500,000

    7,800,000 7,800,000 6,500,0003,080,000 6,160,000

    0 5,960,000 5,960,0002,752,000 5,504,000 5,504,000

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    6,600,000 0 5,400,000

    5,200,000 5,200,000 5,200,000

    6,520,000 5,056,000 5,056,000

    2,290,000 3,980,000 3,980,000

    3,900,000 3,900,000 3,900,000

    0 0 3,700,0003,474,400

    3,262,000 3,262,000 3,262,000

    3,180,000 3,180,0003,060,000 3,060,000

    1,300,000 2,600,000 2,600,000

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    936,000 936,000 936,000

    390,000 390,000 780,000

    780,000 780,000 780,000

    770,000 770,000

    736,000

    664,000 664,000 664,000

    1,300,000 1,300,000 650,000624,000 624,000 624,000

    968,000 595,000

    208,000 416,000 416,000

    208,000 416,000 416,000416,000 416,000 416,000

    416,000 416,000 416,000

    1,400,000 1,000,000 400,000

    3,360,000 300,000260,000 260,000 260,000

    253,000

    208,000 208,000

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    208,000 208,000208,000 208,000 208,000

    208,000 208,000 208,000208,000

    208,000 208,000208,000 208,000208,000 208,000

    208,000 208,000 104,000

    208,000 0

    416,000 416,000 -2,500,000

    1,510,000 2,235,000 -10,840,000

    8,184,000 8,184,000 -23,600,000

    5,600,000 1,100,000

    208,000 104,000

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    208,000 104,000

    3,913,000 4,953,000

    5,005,000 -6,885,000

    884,000 884,000

    -3,950,000

    6,400,000

    5,400,000

    0 104,000

    5,860,000 5,860,000

    778,000

    -739,000

    -2,000,000

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    3,120,000

    2,080,000 2,080,000

    -4,200,000

    6,240,000

    142,575,000 157,000,000 143,419,400

    2011-2012 2012-2013

    77,700,00067,000,000 79,600,000

    112,800,000

    -1,800,000255,700,000 255,800,000

    304,600,000 305,200,000

    s

    50,300,000

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    1,400,000 -49,400,000

    0 0

    0

    1,400,000 -49,400,000

    38,000,000

    UIREMENT DURING

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    2014-2015 FFP

    cost

    2015-2016 FFP

    cost

    2016-2017 FFP

    cost

    18,460,000 18,460,000

    16,660,000 16,660,000 16,660,000

    10,820,000 10,820,000 10,820,000

    7,956,000 7,956,000 7,956,000

    7,320,000 7,320,000 7,320,000

    6,160,000 6,160,0005,960,000 5,960,000 5,960,0005,504,000 5,504,000 5,504,000

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    5,200,000 5,200,000

    5,056,000 5,056,000 5,056,000

    3,980,000 3,980,000

    3,900,000 3,900,000 3,900,000

    7,400,000 7,400,000 7,400,0003,474,400 3,474,400 3,474,400

    3,262,000

    3,180,000 3,180,000 3,180,0003,060,000 3,060,000 3,060,000

    2,600,000 2,600,000 2,600,000

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    936,000

    1,560,000 1,560,000 1,560,000

    780,000

    770,000 770,000

    736,000 736,000 736,000

    664,000 664,000

    1,300,000 1,300,000

    1,895,000 1,895,000 1,895,000

    416,000

    416,000

    3,110,000 3,110,000

    3,360,000 3,360,000 3,360,000

    506,000 506,000 506,000

    208,000 208,000 208,000

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    208,000 208,000 208,000

    208,000 208,000

    208,000208,000 208,000

    0 0 0

    0 0

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    164,068,400 156,490,400 110,550,400

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    2017-2018 FFP

    cost

    2018-2019 FFP

    cost Is player on loan?

    NO

    NO

    10,820,000 NO

    NO

    7,956,000 NO

    NONO

    NO

    NONONONO

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    NO

    NO

    NO

    NO

    NO

    7,400,000 7,400,000 NO3,474,400 NO

    YES

    YESNO

    YES

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    4,720,000 4,720,000 YES

    YES

    3,560,000 3,560,000 NO

    YES

    NO

    YES

    1,324,000 YES

    1,300,000 YES

    1,200,000 YESYES

    YESNO

    1,040,000 NO

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    YES

    1,560,000 YES

    YES

    YES

    736,000 YES

    YES

    YESNO

    1,895,000 YES

    YES

    YESYES

    NO

    YES

    YESNO

    506,000 506,000 YES

    YES

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    YESYES

    YESNO

    NONONO

    NO

    NO

    N/A

    N/A

    NO

    N/A

    N/A

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    N/A

    N/A

    N/A

    N/A

    N/A

    N/A

    N/A

    N/A

    N/A

    N/A

    N/A

    N/A

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    N/A

    N/A

    N/A

    N/A

    47,491,400 16,186,000

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    NOTES

    Torres signed a 5.5 year deal after coming over from Liverpool in January 2011

    Hazard signed a 5 year deal after coming over from Lille in July 2012.

    Willian signed a 5 year deal after coming over from Anzhi in August 2013

    Terry signed a five year extension in 2009.

    Schurrle signed a five year deal after coming over from Leverkusen in July 2013. .

    deal he signed after coming over from Benfica in January 2011). Note that since Luizrenegotiated his contract, I conservatively estimated the book value on his transfer fee atEto'o signed a 1 year deal after coming over from Anzhi on a free in August 2013Cole signed a 1 year extension in January 2013. Note that the amortised transfer fee is notexactly 0, but it is most likely well under 100,000 because the "book value" on Cole'stransfer fee is so low given his tenure at Chelsea. Also note that the transfer fee was 5m plusWilliam Gallas, whose fair market value at the time is conservatively estimated at 13m.Lampard signed a 1 year extension in May 2013 worth ~125k p/w. He had previously beenon a 5 year deal worth ~150k p/w. Note that the amortised transfer fee is not exactly 0, butit is most likely well under 100,000 because the "book value" on Lampard's transfer fee is solow given his tenure at Chelsea.Ba signed a 3.5 year deal after coming over from Newcastle in January 2013.Oscar signed a 5 year deal in July 2012 after coming over from Internacional.Cahill signed a 5.5 year deal on 80K p/w in January 2011

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    to last until June 2013. As such, the remaining book value of 7m was re-amortised over thelife of the new contract (to 1.4m annually). Assuming that Real Madrid paid 100% ofEssien's wages in 2012-2013. Essien left on a free transfer to AC Milan in January 2014, andas such, his entire remaining book value became due (2.8m). In addition to the book value,Chelsea must also account for six months of wages already paid during the 2013-14 season

    (2.6m). Full details available athttp://weaintgotnohistory.sbnation.com/2014/1/24/5342030/michael-essien-to-ac-milan-the-financial-impact-of-the-transferCech signed a 4 year extension in May 2012. Note that the amortised transfer fee is not exactly0, but it is almost certainly close to 0 because the "book value" on Cech's transfer fee is solow given his tenure at Chelsea.Ramires signed a new 5 year deal in September 2012, effectively replacing the original deal hesigned after coming over from Benfica in August 2010). Note that since Ramires renegotiatedhis contract, the book value on his transfer fee was reduced to 10.98m.Ivanovic signed a new 5.5 year deal in February 2011 just months before the original 3.5 year

    deal was set to expire. I conservatively estimated the book value on his transfer fee at 3m.Note that while 2011-2012 wages are exempt under Annex 11 2, it is unlikely that theamortised transfer fee will be exempt. Further, only the first six months of wages wereexcluded (signed new contract mid-season with a raise from 28.5k p/w. The new contract isnot exempt from the wage calculation).Mikel signed a new 5.5 year deal in December 2012. Note that the amortised transfer fee isnot exactly 0, but it is most likely well under 100,000 because the "book value" on Mikel'stransfer fee is so low given his tenure at Chelsea.Matic's 2011-2012 transfer cost was rolled into the David Luiz entry, given that he went toBenfica as part of the deal that brought Luiz over in July 2011. Matic was purchased (again)

    by Chelsea in January 2014 from Benfica and was signed to a 5.5 year deal. Transfer fee andwages figures represent 2014 purchase (as opposed to original 2009 purchase). Full detailsavailable at http://weaintgotnohistory.sbnation.com/2014/1/15/5304278/nemanja-matic-transfer-chelsea-financesVan Ginkel signed a five year deal in July 2013 after coming over from VitesseRomeu signed a 4 year deal in August 2011 after coming over from Barcelona. Do not havespecifics on the Valencia loan deal, so taking the conservative approach and imputing hiswages to Chelsea. Also note that salary is based on several recent news reports, as opposed tothe sporting intelligence data I rely on elsewhere.Marin signed a five year deal in July 2012 after coming over from Werder Bremen. Do nothave specifics on the Sevilla loan deal, so taking the conservative approach and imputing his

    wages on Chelsea.Azpilicueta signed a five year deal in August 2012 after coming over from Marseille.Piazon signed a 5.5 year deal in January 2011 after coming over from Sao Paulo. Piazon's basetransfer fee is 6.6m, but balloons to 10m should Piazon activate certain performanceclauses. This spreadsheet assumes that Piazon will activate those clauses.

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    Zouma signed a 5.5 year deal after coming over from Saint-tienne in January 2014. Notethat transfer fee was reported as 12m with 2.5m in potential add-on bonuses. Assumingadd-ons will be paid and for simplicity, including it in overall transfer fee. Assuming Chelseapays 100% of Zouma's wages while he's loaned back to Saint-tienne. For details, seehttp://weaintgotnohistory.sbnation.com/2014/1/31/5361304/kurt-zouma-chelsea-transfer-

    financesLukaku signed a 5 year deal in August 2011 after coming over from Anderlecht. Lukaku's basetransfer fee is 13m, but balloons to 19m should Lukaku activate certain performanceclauses. This database assumes that Lukaku will activate these clauses (if he hasn't already).Also assumes that West Brom paid 50% of Lukaku's wages during the 2012-2013 season. Notethat Everton pays 100% of Lukaku's wages while he's on loan in addition to the estimated 2mloan fee.Salah signed a 5.5 year deal after coming over from Basel in 2014. For details, seehttp://weaintgotnohistory.sbnation.com/2014/1/26/5338244/mohamad-salah-chelsea-transfer-financial-impact

    Academy product, signed his first professional contract in 2010. Signed an extension inDecember 2011 through June 2016. Assuming Chelsea pays 100% of his wages when he's onloan.

    Kalas signed a 3 year deal after coming over from Sigma Olomouc in January 2011. Signed a 5year extension in 2012. Assuming that he was on 8k p/w prior to signing the extension.Since Kalas' transfer fee had a "book value" of ~3.47m when he signed the 2012 extension,the transfer fee was written down to 700k per year for FFP accounting.Omeru signed a 5.5 year deal after coming over from ADO Den Haag. Have no informationregarding transfer fee, so estimated 5m (probably high). Assuming Chelsea pays 100% ofwages while he's on loan.

    Atsu signed a 5 year deal after coming over from Porto in August 2013. Assuming Chelseapays 100% of his wages when he's on loan to Vitesse.Traore agreed to sign his first professional contract in October 2013, and put pen to paper inJanuary 2014 (a 4.5 year deal). Wage is an estimate on the higher end to account for completelack of information regarding any potential fee paid to Traore's former club, AssociationJeunes Espoirs De Bobo-Dioulasso.Perica signed a 5 year deal after coming over from NAC Breda in August 2013. AssumingChelsea is paying 100% of his wages while he's on loan.Bamford signed a 5.5 year deal after coming over from Nottingham Forest in January 2012.Bertrand is an academy product, although Chelsea did have to compensate Gillingham

    ~800,000 over the years as Bertrand has met specific performance clauses. This is notcalculated as a transfer fee. Assuming Aston Villa pays 100% of Bertrand's wages while he's onloan.Signed a 1 year deal on a free in July 2013.Ake came over from Feyenoord in 2011. Chelsea did have to compensate Feyenoord~250,000, but this is not calculated as a transfer fee. Ake signed a five year extension inAugust 2013. Wages prior to 2013-2014 season are estimated at 6k p/w.

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    Delac signed a five year deal after coming over from Inter Zapresic in July 2010 (note that thiswas originally an option-to-buy that Chelsea exercised)Academy product, signed his first professional contract in January 2012. Signed a new 5 yeardeal in August 2013 (was on 15k p/w before signing the new contract). Assuming Chelseapays 50% of wages while he's on loan.

    Signed his first professional contract in July 2009 after coming over as a youth from PSV'syouth system in July 2007. Signed a 4 year extension in 2011. Assuming Chelsea pays 100%of van Aanholt's wages while he's on loan.Hazard signed a 4 year deal after coming over from Lens in July 2012. Assuming that Chelseapays 100% of Hazard's wages while he's on loan.Cuevas signed a 5 year deal in July 2013 after coming over from O'Higgins. Assuming Chelseais paying 100% of his wages while he's on loan to Vitesse.Davila signed a 5 year deal after coming over from Chivas Guadalajara in August 2011.Assuming Chelsea pays 100% of Davila's wages when he's on loan.Kakuta has signed a number of contract extensions since coming over as a youth from Lens in

    2008 and signing his first professional contract in 2009. 2011-2012 wages are exempt underAnnex 11 2. Assuming Chelsea paid 100% of his wages while he was on loan to Vitesse, andfurther assuming Lazio pays 100% of Kakuta's wages whilst he's in Italy.Joined on a free in 2006. 2011-2012 wages are exempt under Annex 11 2.Signed a 5.5 year deal after coming over from Fluminese in January 2013. Inter payingChelsea 1.3m as loan fee.Academy product, signed his first professional contract in July 2010 and signed a 3.5 yearextension in January 2012. Assuming his wages were raised from 4k p/w to 8k p/w whenhe signed the extension.Academy product, signed his first professional contract in July 2010 and signed a 4 yearextension in September 2011. Assuming his wages were raised from 4k p/w to 8k p/wwhen he signed the extension.Academy product, signed a 1 year extension in July 2013.Academy product, signed his first professional contract in 2007. Signed an extension inDecember 2011 after recovering from a severe knee injury (assuming Chelsea kept him on hiswages after he "retired," since he was working at the academy during that time). AssumingChelsea pays 100% of his wages while he was on loan to Vitesse.Courtois signed a 5 year deal after coming over from Genk in July 2011. Assuming thatAtletico Madrid paid 100% of Courtois' wages every year that he's been on loan, in addition toa 400k loan fee in 2012-2013, and a 1m loan fee in 2013-2014.Moses signed a 5 year deal in August 2012 after coming over from Wigan. Assuming that

    Liverpool paid 100% of Moses' wages in addition to a 1.5m loan fee in 2013-14.Academy product, signed his first professional contract in July 2011.Pasalic signed a 5.5 year deal after coming over from Hajduk Split in January 2014. AssumingChelsea pays 100% of wages while he's on loan.Musonda signed a 5 year deal after coming over from Anderlecht in August 2012. AssumingChelsea pays 100% of wages while he's on loan.

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    Academy prospect by way of Quindio in Colombia. Assuming Chelsea pays 100% of wageswhile he's on loan.Academy product, signed his first professional contract in July 2011.Not technically an academy product, but he has been with the club since 2008. Signed his firstprofessional Chelsea contract in 2011 (previous deal had been a youth scholarship). Assuming

    Chelsea pays 100% of his wages when he's on loan to CD Legans.Academy product, signed his first professional contract in July 2013.Osmanovic came over as a youth from Lrje-Angereds IF in 2011. Signed his first professionalcontract in July 2012. Assuming Chelsea paid 100% of Osmanovic's wages when he wasloaned back to Lrje-Angereds.Academy product, signed his first professional contract in July 2012.Academy product, signed his first professional contract in July 2012.Academy product, signed his first professional contract in July 2010. He signed withColchester on a permanent move after his Chelsea contract expired in January 2014.Academy product, signed his first professional contract in July 2012, but parties mutually

    agreed to end contract in May 2013 and Affane left on a free to Swedish club Energie Cottbus.Assuming Chelsea paid 100% of wages while he was on loan to Roda JC.Academy product, signed his first professional contract in 2009. Signed new 4 year contractin 2009. 2011-2012 wages are exempt under Annex 11 2. Was sold to PSV in July 2013 for a2.5m fee.

    De Bruyne signed a 5.5 year deal after coming over from Genk in January 2012. The basetransfer fee is 6.7m, but balloons to 8m should de Bruyne reach certain performanceclauses. This spreadsheet assumes de Bruyne will activated those clauses. Also assumes thatGenk paid 0% of de Bruyne's wages when he was "on loan" for six months and further assumesthat Werder Bremen paid 50% of de Bruyne's wages during the 2012-2013 season. De Bruynewas sold to Wolfsburg in January 2014 for 16.7m. The 10.84m profit reflects the transferfee less the book value (5.08m) and wages already paid during 2013-14 season (780k). Fulldetails available at http://weaintgotnohistory.sbnation.com/2014/1/18/5304044/kevin-de-bruyne-transfer-chelsea-wolfsburg-finances

    Mata signed a five year deal in August 2011 after coming over from Valencia. He was sold toManchester United in January 2014 for 37.1m. The total profit is reduced to 23.6m by theremaining book value (11.75m) and 2013-14 wages already paid (1.75m). Full detailsavailable at ttp://weaintgotnohistory.sbnation.com/2014/1/24/5335580/juan-mata-transfer-

    manchester-united-chelsea-financesMeireles signed a 4 year deal after coming over from Liverpool in August 2011. Chelseareceived a 7.9m transfer fee from Fenerbache in August 2012. The 7.9m transfer fee isoffset by the balance of Meireles' oustanding book value (9m), leaving Chelsea owing1.1mon Meireles for the 2012-2013 season.Academy product, signed his first professional contract in July 2010. Chelsea let him go inJanuary 2013.

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    Academy product, signed his first professional contract in July 2010. Chelsea let him go inJanuary 2013.Benayoun signed a 3 year deal after coming over from Liverpool in July 2010. AssumingArsenal paid 50% of Benayoun's wages during the 2011-2012 season and West Ham paid 25%of Benayoun's wages during the 2012-2013 season (50% of his wages for half of the season).

    Sturridge signed a 4 year deal after coming over from Manchester City in July 2009. Chelseareceived a 12m transfer fee from Liverpool in January 2013. However, 15% (1.8m) wasgiven to Manchester City as part of the original 2009 deal that originally brought Sturridge toChelsea (also note that the original 3.5m transfer fee ballooned to 6.5m after performanceclauses were met). The 10.2m transfer fee is offset by the balance of Sturridge's outstandingbook value (1.625m) and wages for six months (1.69m), leaving Chelsea with a net incomeof 6,885,000 on Sturridge for the 2012-2013 season.Turnbull signed a 4 year deal in July 2009 after coming over on a free. He left on a free in July2013.Zhirkov signed a 4 year deal after coming over from CSKA Moscow in July 2009. Chelsea

    received a 13.2m transfer fee from Anzhi in August 2011. Given that the oustanding bookvalue on the transfer fee that brought Zhirkov over from CSKA Moscow was 9.25m, Chelseawas left with a net incomeof 3.95m.Anelka originally signed a 3 year deal after coming over from Bolton in January 2008.However, he signed a one year extension in 2010. Due to the extension, I conservativelyestimated the "book value" on his transfer fee at 5m. Anelka left for Shanghai Shenhua on afree in January 2012.Bosingwa originally signed a 3 year deal after coming over from Porto in July 2008. However,he signed a one year extension in 2011. Due to the extension, I conservatively estimated the"book value" on his transfer fee at 3m. Bosingwa left for QPR on a free in August 2012.Academy product, signed his first professional contract in 2007. 2011-2012 wages are exemptunder Annex 11 2. Chelsea let him go in January 2013.Malouda originally signed a 4 year deal after coming over from Lyon in July 2007. He signeda a 2 year extension in 2009 (essentially signing a new 4 year deal). Since Malouda's transferfee had a "book value" of ~6.8m when he signed the 2009 extension, the transfer fee waswritten down to 1.7m per year for FFP accounting.Rajkovic signed a 3 year deal after coming over from OFK Beograd in 2006. He signed a new 5year deal in 2007. Due to the extension, I conservatively estimate the 2011-2012 book valueon his transfer fee at 610,000. Chelsea received a 1.7m transfer fee from Hamburger SV inAugust 2011. Given the oustanding book value on the transfer fee that brought Rajkovic fromOFK Beograd, Chelsea was left with a net incomeof 1.09m.

    Academy product, signed his first professional contract in 2006 and received a 3 yearextension in 2009. Chelsea received a 739,000 transfer fee from Southampton in July 2011(all of which is net income)Academy product, signed his first professional contract in July 2006 and signed a 4 yearextension in August 2009. Assuming his wages were raised from 4k p/w to 8k p/w when hesigned the extension. Chelsea received a 2m transfer fee from Hamburger SV in July 2011 (allof which is net income).

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    Kalou originally signed a 3 year deal after coming over from Feyenoord in June 2006. Hesigned a 3 year extension in 2009. Note that the amortised transfer fee is not exactly 0, but itis most likely well under 100,000 because the "book value" on Mikel's transfer fee is so lowgiven his tenure at Chelsea. Kalou left on a free in July 2012.Ferreira renegotiated his contract several times since first coming over from Porto in July

    2004. Note that the amortised transfer fee is not exactly 0, but it is most likely well under100,000 because the "book value" on Ferreira's transfer fee is so low given his tenure atChelsea. Ferreira retired in June 2013.Alex renegotiated his contract several times since first coming over from Santos in 2004. Notethat the amortised transfer fee is not exactly 0, but it is most likely well under 100,000because the "book value" on Alex's transfer fee is so low given his tenure at Chelsea. 2011-2012wages are exempt under Annex 11 2. Chelsea received a 4.2m transfer fee from PSG inJanuary 2012. Since there was no oustanding book value on the transfer fee that brought Alexfrom Santos, Chelsea was left with a net incomeof 4.2mDrogba renegotiated his contract several times since first coming over from Marseille in July

    2004. Note that the amortised transfer fee is not exactly 0, but it is most likely well under100,000 because the "book value" on Drogba's transfer fee is so low given his tenure atChelsea. Drogba left on a free in July 2012.

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