Toast
Player Valuation: £80m
A: We sell Digne for £70mil.
B: We bought him for £18mil over a 5 year deal. Thats £3.6m = £10.8mil
C: £70mil - £10.8mil = £59.2mil this is immediately shown for this year on our books.
D: Lets say we want to sign one player for £59.2mil fee. We give that player a 5 year contract which is £11.84mil a year on the books.
1st year £11.84mil
2nd year £11.84mil
3rd year £11.84mil
4th year £11.84mil
5th year £11.84mil
So that means of the total £59.2mil this year we have only spent £11.84mil (next year onwards the same)
£59.2mil - £11.84mil= £47.36mil
E: We still have £47.36mil transfer budget where we can do the same again...
F: 2 caveats;
1: The wages also come onto / off the books
2: The annual payments for transfers have to be covered over the 5 seasons
But that is FFP.