We have spent 30m already and still being linked with more signings.
We have not sold anyone. Yet supposedly benitez was only backed with 1.7m in summer.
All that money.
From an accounting and FFP point of view, the £30m spent on Mykolenko and Patterson gets spread over the entire lengths of their contracts, believed to be 4.5 years each. Therefore we only "spend" about £6.75m combined on them in this year's accounts.
When a player is sold however, the entire value of the transfer fee gets added to the accounts in the current year. So if/when Digne goes for £25m or whatever, we will easily cover this year's share of the outlay on Mykolenko and Patterson, and we will make the accounts look healthier by wiping out much of the existing deficit.
There were reports that we were at -£35m (for FFP, or whatever the relevant rule is) coming into the January window...
Buying Mykolenko and Patterson will put us at around -£42m (the £6.75m I mentioned above)...
But selling Digne will bring us back to around -£17m (assuming he goes for £25m).
These are the sort of sales we need to make in our current situation. We are not short of cash, but we are right on the edge of the rules relating to accountancy in terms of how much we have spent at certain times. If we can sell Holgate or Mina in this window I suspect we will, and if a decent offer for Gomes, Davies or Gbamin is made then they'll be sold too - these sales will further assist our accounting.
The two I'd dearly LOVE to see leave are Tosun and Delph, but they both have six months left and are not even vaguely in form so no-one will buy them now when they'll be free in the summer.