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Chelsea FFP player wage databa

WAGNH Chelsea FFP Wage Database


PLAYER TRANSFER FEE TRANSFER YEAR

Fernando Torres

51,480,000

2011

Eden Hazard

35,200,000

2012

Willian John Terry Schurrle, Andre David Luiz Samuel Eto'o

32,000,000 0 19,500,000 26,400,000 0

2013 1998 2013 2011 2013

Ashley Cole

18,000,000

2006

Frank Lampard Demba Ba Oscar Gary Cahill

11,000,000 7,000,000 19,400,000 7,392,000

2001 2013 2012 2012

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 Marco van Ginkel

20,800,000 8,272,000

2014 2013

Oriol Romeu

6,000,000

2011

Marko Marin Cesar Azpilicueta

6,800,000 7,500,000

2012 2012

Lucas Piazon

10,000,000

2012

Kurt Zouma

14,500,000

2014

Romelu Lukaku

19,000,000

2011

Mohamed Salah

11,000,000

2014

Josh McEachran

2010

Tomas Kalas

5,200,000

2011

Kenneth Omeruo Christian Atsu

5,000,000 3,500,000

2012 2013

Bertrand Traor Stipe Perica Patrick Bamford

0 2,100,000 1,500,000

2013 2013 2012

Ryan Bertrand Mark Schwarzer

0 0

2005 2013

Nathan Ake

250,000

2011

Matej Delac

2,600,000

2010

Nathaniel Chalobah

2012

Patrick van Aanholt Thorgan Hazard Cristian Cuevas Ulises Davila

0 1,000,000 1,600,000 1,760,000

2009 2012 2013 2011

Gael Kakuta Henrique Hilario Wallace

0 0 4,700,000

2009 2006 2013

George Saville

2011

Billy Clifford Milan Lalkovic

0 0

2010 2010

Sam Hutchinson

2007

Thibault Courtois Victor Moses Jamal Blackman Mario Pasalic Lamisha Musonda

7,000,000 9,000,000 0 1,640,000 0

2011 2012 2011 2014 2012

Joao Rodriguez Todd Kane

0 0

2012 2011

Jhon Pirez Daniel Pappoe

0 0

2011 2013

Anjur Osmanovic John Swift Lewis Baker Sam Walker

0 0 0 0

2012 2012 2012 2010

Amin Affane

2013

Jeffrey Bruma

2009

Kevin de Bruyne

8,000,000

2012

Juan Mata

23,500,000

2011

Raul Meireles James Ashton

12,000,000 0

2011 2010

Rohan Ince

2010

Yossi Benayoun

5,500,000

2010

Daniel Sturridge Ross Turnbull

6,500,000 0

2009 2009

Yuri Zhirkov

18,500,000

2009

Nicolas Anelka

15,000,000

2008

Jose Bosingwa Ben Gordon

16,000,000 0

2008 2007

Florent Malouda

13,500,000

2007

Slobodan Rajkovic

4,576,000

2006

Jack Cork

2006

Michael Mancienne

2006

Salomon Kalou

3,500,000

2006

Paulo Ferreira

13,200,000

2004

Alex

10,000,000

2004

Didier Drogba

24,000,000

2004

FFP

WAG YOU EXCE

FFP

ALL

CHE FIR

wage 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 0 3,900,000 3,420,000 0

June 2018 June 2014 June 2018 June 2017 June 2014

85,000 175,000 78,000 75,000 135,000

June 2014

120,000

0 2,000,000 3,880,000 1,344,000

June 2014 June 2016 June 2017 June 2017

125,000 80,000 40,000 80,000

1,400,000

June 2015

100,000

June 2016

100,000

2,196,000

June 2017

55,000

600,000

June 2016

65,000

June 2017

75,000

0 1,654,400

June 2019 June 2018

70,000 35,000

1,500,000

June 2015

33,000

1,360,000 1,500,000

June 2017 June 2017

35,000 30,000

1,820,000

June 2017

15,000

2,640,000

June 2019

40,000

3,800,000

June 2016

40,000

2,000,000

June 2019

30,000

June 2016

30,000

700,000

June 2017

15,000

910,000 700,000

June 2017 June 2018

10,000 12,000

0 420,000 273,000

June 2018 June 2018 June 2017

25,000 15,000 15,000

0 0

June 2017 June 2014

40,000 20,000

June 2018

20,000

520,000

June 2015

8,000

June 2018

30,000

0 250,000 320,000 352,000

June 2015 June 2016 June 2018 June 2016

15,000 10,000 8,000 6,000

0 0 855,000

June 2016 June 2014 June 2018

25,000 12,000 20,000

June 2015

8,000

0 0

June 2015 June 2014

8,000 8,000

June 2014

8,000

1,400,000 1,800,000 0 298,000

June 2016 June 2017 June 2014 June 2019 June 2017

33,000 30,000 5,000 4,000 4,000

June 2017 June 2014

4,000 4,000

0 0

June 2014 June 2016

4,000 4,000

0 0 0 0

June 2014 June 2015 June 2016 January 2014

4,000 4,000 4,000 4,000

May 2013

4,000

June 2014

8,000

1,455,000

June 2017

30,000

4,700,000

June 2016

67,000

3,000,000 0

June 2015 January 2013

50,000 4,000

January 2013

4,000

1,833,000

June 2013

80,000

1,625,000 0

June 2013 June 2013

65,000 17,000

4,625,000

June 2013

80,000

2,500,000

January 2012

150,000

1,500,000 0

June 2012 June 2012

75,000 4,000

1,700,000

80,000

610,000

June 2012

6,000

June 2012

8,000

June 2013

8,000

June 2012

60,000

June 2013

40,000

January 2012

100,000

June 2012 ANNUAL FFP WAGE BILL

120,000

FIRST MONITORING PERIOD


REVENUES
MATCHDAY REVENUE COMMERCIAL REVENUE BROADCASTING REVENUE
LESS SHARE OF JOINT VENTURE TURNOVER

TOTAL REVENUE EXPENSES


TOTAL EXPENSES

Other One-Time Profits + Exceptional Items

Total Profit / Loss (pre-tax) FFP EXCLUSIONS


WAGE EXCEPTION YOUTH DEVELOPMENT EXCEPTIONAL ITEMS

TOTAL FFP EXCLUSIONS FFP RESULT ALLOWED LOSSES

CHELSEA MEETS BREAKEVEN REQUIREMENT DURING FIRST MONITORING PERIOD

2011-2012 FFP cost

2012-2013 FFP cost

2013-2014 FFP cost

18,460,000

18,460,000

18,460,000

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 7,320,000 7,020,000

6,500,000

6,500,000

6,500,000

7,800,000 0 2,752,000

7,800,000 3,080,000 5,960,000 5,504,000

6,500,000 6,160,000 5,960,000 5,504,000

6,600,000

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

3,700,000 3,474,400

3,262,000

3,262,000

3,262,000

3,180,000 3,060,000

3,180,000 3,060,000

1,300,000

2,600,000

2,600,000

2,360,000

5,880,000

4,840,000

1,800,000

1,780,000

1,560,000

1,560,000

1,560,000

1,118,000

1,480,000

1,480,000

715,000

1,430,000

1,430,000 1,324,000

1,300,000 1,200,000 1,053,000

527,000

1,053,000

2,080,000

2,080,000

1,040,000 1,040,000

208,000

208,000

1,040,000

936,000

936,000

936,000

390,000

390,000

780,000

780,000

780,000 770,000

780,000 770,000 736,000

664,000

664,000

664,000

1,300,000 624,000

1,300,000 624,000 968,000

650,000 624,000 595,000

208,000

416,000

416,000

208,000 416,000

416,000 416,000

416,000 416,000

416,000

416,000

416,000

1,400,000

1,000,000 3,360,000 260,000

400,000 300,000 260,000 253,000

260,000

208,000

208,000

208,000

208,000 208,000

208,000 208,000

208,000

208,000

208,000 208,000

208,000 208,000 208,000 208,000 208,000

208,000 208,000 208,000 104,000

208,000

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

5,600,000 208,000

1,100,000 104,000

208,000

104,000

3,913,000

4,953,000

5,005,000 884,000

-6,885,000 884,000

-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

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

77,700,000 67,000,000 112,800,000 -1,800,000 255,700,000

79,600,000

255,800,000

304,600,000

305,200,000

ional Items 50,300,000

1,400,000

-49,400,000

0 1,400,000 -49,400,000 38,000,000

VEN REQUIREMENT DURING

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 7,320,000

7,956,000 7,320,000

7,956,000 7,320,000

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

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

5,960,000 5,504,000

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 3,474,400

7,400,000 3,474,400

7,400,000 3,474,400

3,262,000

3,180,000 3,060,000

3,180,000 3,060,000

3,180,000 3,060,000

2,600,000

2,600,000

2,600,000

4,720,000

4,720,000

4,720,000

5,880,000

5,880,000

3,560,000

3,560,000

3,560,000

1,560,000

1,480,000

1,480,000

1,480,000

1,430,000 1,324,000

1,430,000 1,324,000

1,430,000 1,324,000

1,300,000 1,200,000 1,053,000

1,300,000 1,200,000 1,053,000

1,300,000 1,200,000 1,053,000

2,080,000

2,080,000

2,080,000

1,040,000

1,040,000

1,040,000

936,000

1,560,000

1,560,000

1,560,000

780,000 770,000 736,000 664,000 770,000 736,000 664,000 736,000

1,300,000

1,300,000

1,895,000

1,895,000

1,895,000

416,000

416,000

3,110,000 3,360,000

3,110,000 3,360,000 3,360,000

506,000 208,000

506,000 208,000

506,000 208,000

208,000

208,000

208,000

208,000

208,000

208,000 208,000

208,000

164,068,400

156,490,400

110,550,400

2017-2018 FFP cost

2018-2019 FFP cost

Is player on loan?

NO

NO

10,820,000

NO NO

7,956,000

NO NO NO

NO

NO NO NO NO

NO

NO

NO

NO

NO

7,400,000 3,474,400

7,400,000 NO NO

YES

YES NO

YES

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 1,200,000

YES YES YES

YES NO

1,040,000

NO

YES

1,560,000

YES

YES YES 736,000 YES YES

YES NO 1,895,000 YES

YES

YES YES

NO

YES YES NO 506,000 506,000 YES YES

YES YES

YES NO

NO NO NO NO

NO

N/A

N/A

NO

N/A N/A

N/A

N/A

N/A N/A

N/A

N/A

N/A N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

47,491,400

16,186,000

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. Luiz signed a new 5 year deal in September 2012 (effectively replacing the original 5.5 year deal he signed after coming over from Benfica in January 2011). Note that since Luiz renegotiated his contract, I conservatively estimated the book value on his transfer fee at Eto'o signed a 1 year deal after coming over from Anzhi on a free in August 2013 Cole signed a 1 year extension in January 2013. Note that the amortised transfer fee is not exactly 0, but it is most likely well under 100,000 because the "book value" on Cole's transfer fee is so low given his tenure at Chelsea. Also note that the transfer fee was 5m plus William 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 been on a 5 year deal worth ~150k p/w. Note that the amortised transfer fee is not exactly 0, but it is most likely well under 100,000 because the "book value" on Lampard's transfer fee is so low 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

In 2010, Essien signed 2 year extension on a previously renegotiated contract that was going to last until June 2013. As such, the remaining book value of 7m was re-amortised over the life of the new contract (to 1.4m annually). Assuming that Real Madrid paid 100% of Essien's wages in 2012-2013. Essien left on a free transfer to AC Milan in January 2014, and as 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 at http://weaintgotnohistory.sbnation.com/2014/1/24/5342030/michael-essien-to-ac-milanthe-financial-impact-of-the-transfer Cech signed a 4 year extension in May 2012. Note that the amortised transfer fee is not exactly 0, but it is almost certainly close to 0 because the "book value" on Cech's transfer fee is so low given his tenure at Chelsea. Ramires signed a new 5 year deal in September 2012, effectively replacing the original deal he signed after coming over from Benfica in August 2010). Note that since Ramires renegotiated his 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 the amortised transfer fee will be exempt. Further, only the first six months of wages were excluded (signed new contract mid-season with a raise from 28.5k p/w. The new contract is not exempt from the wage calculation). Mikel signed a new 5.5 year deal in December 2012. Note that the amortised transfer fee is not exactly 0, but it is most likely well under 100,000 because the "book value" on Mikel's transfer 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 to Benfica 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 and wages figures represent 2014 purchase (as opposed to original 2009 purchase). Full details available at http://weaintgotnohistory.sbnation.com/2014/1/15/5304278/nemanja-matictransfer-chelsea-finances Van Ginkel signed a five year deal in July 2013 after coming over from Vitesse Romeu signed a 4 year deal in August 2011 after coming over from Barcelona. Do not have specifics on the Valencia loan deal, so taking the conservative approach and imputing his wages to Chelsea. Also note that salary is based on several recent news reports, as opposed to the sporting intelligence data I rely on elsewhere. Marin signed a five year deal in July 2012 after coming over from Werder Bremen. Do not have 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 base transfer fee is 6.6m, but balloons to 10m should Piazon activate certain performance clauses. This spreadsheet assumes that Piazon will activate those clauses.

Zouma signed a 5.5 year deal after coming over from Saint-tienne in January 2014. Note that transfer fee was reported as 12m with 2.5m in potential add-on bonuses. Assuming add-ons will be paid and for simplicity, including it in overall transfer fee. Assuming Chelsea pays 100% of Zouma's wages while he's loaned back to Saint-tienne. For details, see http://weaintgotnohistory.sbnation.com/2014/1/31/5361304/kurt-zouma-chelsea-transferfinances Lukaku signed a 5 year deal in August 2011 after coming over from Anderlecht. Lukaku's base transfer fee is 13m, but balloons to 19m should Lukaku activate certain performance clauses. 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. Note that Everton pays 100% of Lukaku's wages while he's on loan in addition to the estimated 2m loan fee. Salah signed a 5.5 year deal after coming over from Basel in 2014. For details, see http://weaintgotnohistory.sbnation.com/2014/1/26/5338244/mohamad-salah-chelseatransfer-financial-impact Academy product, signed his first professional contract in 2010. Signed an extension in December 2011 through June 2016. Assuming Chelsea pays 100% of his wages when he's on loan. Kalas signed a 3 year deal after coming over from Sigma Olomouc in January 2011. Signed a 5 year 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 information regarding transfer fee, so estimated 5m (probably high). Assuming Chelsea pays 100% of wages while he's on loan. Atsu signed a 5 year deal after coming over from Porto in August 2013. Assuming Chelsea pays 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 in January 2014 (a 4.5 year deal). Wage is an estimate on the higher end to account for complete lack of information regarding any potential fee paid to Traore's former club, Association Jeunes Espoirs De Bobo-Dioulasso. Perica signed a 5 year deal after coming over from NAC Breda in August 2013. Assuming Chelsea 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 not calculated as a transfer fee. Assuming Aston Villa pays 100% of Bertrand's wages while he's on loan. 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 in August 2013. Wages prior to 2013-2014 season are estimated at 6k p/w.

Delac signed a five year deal after coming over from Inter Zapresic in July 2010 (note that this was originally an option-to-buy that Chelsea exercised) Academy product, signed his first professional contract in January 2012. Signed a new 5 year deal in August 2013 (was on 15k p/w before signing the new contract). Assuming Chelsea pays 50% of wages while he's on loan. Signed his first professional contract in July 2009 after coming over as a youth from PSV's youth 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 Chelsea pays 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 Chelsea is 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 under Annex 11 2. Assuming Chelsea paid 100% of his wages while he was on loan to Vitesse, and further 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 paying Chelsea 1.3m as loan fee. Academy product, signed his first professional contract in July 2010 and signed a 3.5 year extension in January 2012. Assuming his wages were raised from 4k p/w to 8k p/w when he signed the extension. Academy product, signed his first professional contract in July 2010 and signed a 4 year extension in September 2011. Assuming his wages were raised from 4k p/w to 8k p/w when 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 in December 2011 after recovering from a severe knee injury (assuming Chelsea kept him on his wages after he "retired," since he was working at the academy during that time). Assuming Chelsea 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 that Atletico Madrid paid 100% of Courtois' wages every year that he's been on loan, in addition to a 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. Assuming Chelsea pays 100% of wages while he's on loan. Musonda signed a 5 year deal after coming over from Anderlecht in August 2012. Assuming Chelsea pays 100% of wages while he's on loan.

Academy prospect by way of Quindio in Colombia. Assuming Chelsea pays 100% of wages while 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 first professional 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 professional contract in July 2012. Assuming Chelsea paid 100% of Osmanovic's wages when he was loaned 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 with Colchester 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 contract in 2009. 2011-2012 wages are exempt under Annex 11 2. Was sold to PSV in July 2013 for a 2.5m fee. De Bruyne signed a 5.5 year deal after coming over from Genk in January 2012. The base transfer fee is 6.7m, but balloons to 8m should de Bruyne reach certain performance clauses. This spreadsheet assumes de Bruyne will activated those clauses. Also assumes that Genk paid 0% of de Bruyne's wages when he was "on loan" for six months and further assumes that Werder Bremen paid 50% of de Bruyne's wages during the 2012-2013 season. De Bruyne was sold to Wolfsburg in January 2014 for 16.7m. The 10.84m profit reflects the transfer fee less the book value (5.08m) and wages already paid during 2013-14 season (780k). Full details available at http://weaintgotnohistory.sbnation.com/2014/1/18/5304044/kevin-debruyne-transfer-chelsea-wolfsburg-finances Mata signed a five year deal in August 2011 after coming over from Valencia. He was sold to Manchester United in January 2014 for 37.1m. The total profit is reduced to 23.6m by the remaining book value (11.75m) and 2013-14 wages already paid (1.75m). Full details available at ttp://weaintgotnohistory.sbnation.com/2014/1/24/5335580/juan-mata-transfermanchester-united-chelsea-finances Meireles signed a 4 year deal after coming over from Liverpool in August 2011. Chelsea received a 7.9m transfer fee from Fenerbache in August 2012. The 7.9m transfer fee is offset by the balance of Meireles' oustanding book value (9m), leaving Chelsea owing 1.1m on Meireles for the 2012-2013 season. Academy product, signed his first professional contract in July 2010. Chelsea let him go in January 2013.

Academy product, signed his first professional contract in July 2010. Chelsea let him go in January 2013. Benayoun signed a 3 year deal after coming over from Liverpool in July 2010. Assuming Arsenal 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. Chelsea received a 12m transfer fee from Liverpool in January 2013. However, 15% (1.8m) was given to Manchester City as part of the original 2009 deal that originally brought Sturridge to Chelsea (also note that the original 3.5m transfer fee ballooned to 6.5m after performance clauses were met). The 10.2m transfer fee is offset by the balance of Sturridge's outstanding book value (1.625m) and wages for six months (1.69m), leaving Chelsea with a net income of 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 July 2013. 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 book value on the transfer fee that brought Zhirkov over from CSKA Moscow was 9.25m, Chelsea was left with a net income of 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 conservatively estimated the "book value" on his transfer fee at 5m. Anelka left for Shanghai Shenhua on a free 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 exempt under 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 signed a a 2 year extension in 2009 (essentially signing a new 4 year deal). Since Malouda's transfer fee had a "book value" of ~6.8m when he signed the 2009 extension, the transfer fee was written 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 5 year deal in 2007. Due to the extension, I conservatively estimate the 2011-2012 book value on his transfer fee at 610,000. Chelsea received a 1.7m transfer fee from Hamburger SV in August 2011. Given the oustanding book value on the transfer fee that brought Rajkovic from OFK Beograd, Chelsea was left with a net income of 1.09m. Academy product, signed his first professional contract in 2006 and received a 3 year extension 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 year extension in August 2009. Assuming his wages were raised from 4k p/w to 8k p/w when he signed the extension. Chelsea received a 2m transfer fee from Hamburger SV in July 2011 (all of which is net income).

Kalou originally signed a 3 year deal after coming over from Feyenoord in June 2006. He signed a 3 year extension in 2009. Note that the amortised transfer fee is not exactly 0, but it is most likely well under 100,000 because the "book value" on Mikel's transfer fee is so low given 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 under 100,000 because the "book value" on Ferreira's transfer fee is so low given his tenure at Chelsea. Ferreira retired in June 2013. Alex renegotiated his contract several times since first coming over from Santos in 2004. Note that the amortised transfer fee is not exactly 0, but it is most likely well under 100,000 because the "book value" on Alex's transfer fee is so low given his tenure at Chelsea. 2011-2012 wages are exempt under Annex 11 2. Chelsea received a 4.2m transfer fee from PSG in January 2012. Since there was no oustanding book value on the transfer fee that brought Alex from Santos, Chelsea was left with a net income of 4.2m Drogba 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 under 100,000 because the "book value" on Drogba's transfer fee is so low given his tenure at Chelsea. Drogba left on a free in July 2012.

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