Before the "long" 2019-20 season was over, the transfer market made a big move. Artur joined Juventus with a transfer fee of 72 million euros, and Pjanic switched to Barcelona with 60 million euros.
Inside and out, Artur = Pjanic + 12 million.
由内而外，Artur = Pjanic + 1200万。
What's more interesting is that the fans on both sides usually complain about these two players, but when the deal really comes...Barça fans feel that the team is losing money, Juventus fans think that they are not making money, it seems that everyone is not very satisfied.
So today let us start from the perspective of the club and guess what they think.
Pjanic came to Juventus under the aura of Pirlo's successor, even though he didn't play that way before.
The Lyon period came into the public eye, and the Roman period officially ranked first. Rudy Garcia’s red wolf, behind De Rossi is the team’s behind-the-scenes team selling the central defender and making a fortune. Stroman, who has not been seriously injured, can balance offense and defense. Pjanic leaned forward. The delicate skills of the South players became the starting point of the threat.
里昂时期备受瞩目，罗马时期正式排名第一。鲁迪·加西亚（Rudy Garcia）的红狼，紧随德罗西（De Rossi）之后，是该队幕后推销中后卫的球队，他发了大财。尚未受重伤的斯特罗曼（Stroman）可以平衡进攻和防守。潘雅尼克俯身向前。南方球员的娴熟技巧成为威胁的起点。
With this set of Iron Triangle, Roma played a pleasing and fast attack, Pjanic hit the best data in the 2015-16 season. He averaged 2.1 passes and 1.5 fouls per game. It was not a fancy, but a simple stop-and-switch to show his mastery. In the season, 10 goals and 12 assists got double-doubles. Free kicks and throughs are deadly weapons, and long passes can even be accurate into the net.
When he came to Juventus, he began to transition to the core of the delayed organization and never returned.
At the beginning, this transformation path seemed bright. After a short period of discomfort, Pjanic quickly became familiar with the basic routines of retracement and catching, mobilization, and long pass. Although far away from the frontier of the penalty area that threatened the year, the pass success rate has stabilized over 90%, and the key passes per game are only 0.1 less than the Roma peak season. Juventus fans began to imagine: Going further, this is the new master.
However, compared to Pirlo, Pjanic has never been able to break through the step called turning around with the ball.
Strictly speaking, turning around with the ball is not a necessary skill for the organization's core. If the ball can flow smoothly in an excellent system, it is more efficient to break through the block with continuous passing.
But the problem is that Juventus’s overall technical ability in the midfield has been declining in the post-MMVP era. More and more opponents find that as long as he rushes to Pjanic, he can’t turn around and can’t find a helper. In addition to random shots, he is safe to return. pass.
As a result, in the past few years, Juventus has been squeezed into a mess in the midfield of the strong dialogue, and various muscle sticks are like a wolf like a tiger and pounce on Pjanic, who has no strength or speed. Then the team was surrounded and beaten, and the wallet as the core became more panicked. When panicked, all kinds of fouls were fouled, and the scene was even less eye-catching.
Over time, Pjanic, who was beaten without self-confidence, became a "safety ball master", and even fatal mistakes on safety balls, and the fans' reputation fell to the bottom.
But objectively speaking, Pjanic's skills and passing skills are still there, as are the vision and awareness of planning the route in advance. If there is a suitable opportunity, he can still use accurate and timely through and long passes to cross the defense and send assists to his teammates.
In Barcelona, the midfielder has Busquets who is better than him. What is missing is someone who can share the responsibility of Messi's passing threats in the frontcourt. So in theory, the wallet does have the possibility of seamlessly integrating into the Barcelona system, provided that he regains the feeling of the Roman period.
Let's talk about Atul.
Atul also came to Barcelona under the aura of Harvey's successor. The skills, body shape, and style of the Bajia period have already had the shadow of a big boss, especially the skills of turning in circles are like copy and paste.
After coming to Barcelona, Artur continued to play around with his opponents in La Liga. His poor through skills gradually improved in the latter part of last season, and occasionally he was able to shoot long shots in the penalty area. Every move is like La Masia's lost relatives. Fans fantasize that he can really become the new boss in time.
However, compared to Harvey, Artur also has two fatal shortcomings that have been unable to catch up.
The first is physical fitness. Harvey averaged 12,000 per game and was called "Barcelona's lungs." Running is also the basis of the transmission control system. However, the young Atul has always had physical problems. Although he often played full in the Brazilian national team, in a long club season, he was either replaced by a 60-minute routine or sentenced to two in the first half.
The second is defense. From Pirlo to Harvey, and even Pjanic, they don't have much single defense ability, but they are actually good team defenders. However, perhaps due to the nature of the Brazilians, although Artur has a certain sense of active defense, his actual contribution in encircling and intercepting the counterattack is quite limited.
In Barcelona, where Messi and Suarez are not very involved in defense, this is obviously not enough.
Of course, Atul is still young after all, and these shortcomings can be reinforced through training. So Juventus is very willing to take over, after all, the delayed Bentancur has been basically trained and has a lot of B2B, so it lacks the ability to turn and push. When the fans saw such a spinning master, their saliva almost flowed to their chests.
In short, Juventus is fancy that Artur may be very good in the future, and Barcelona is fancy that Pjanic was really good. Some of the characteristics of the two men perfectly fit the important deficiencies of the existing lineup. In theory, The possibility of a win-win situation.
But theory is just theory. Perhaps what Pjanic has integrated into Barcelona is just the safety ball team, and Artur further joins the health team at Juventus, win-win and lose-lose, everything is possible.
It's better to gamble together.
In this exchange transaction between Pjanic and Artur, accounting is another topic that cannot be avoided. It can even be said that it is the most important topic.
In fact, these two teams have done a lot of book-making transactions in recent years.
Although Barcelona is currently the highest-revenue club in the world, under the influence of the same highest salary, Coutinho and other large transfers failing to meet expectations and repeated money, the total income of the 2018-19 season is nearly 1 billion. , As a result, the profit after tax is 5 million.
This income + investment model continues to climb the peak, putting a lot of pressure on financial reports and passing FFP reviews. Therefore, Barcelona has been using various methods to make its financial report look as good as possible while spending money.
One of the most important means is player exchange.
How to account for the transfer fee of a bought player? Amortized evenly according to the contract period, such as 40 million players signed for four years, and 10 million is converted into expenditure every year. How is the transfer fee of a player sold? According to the total transfer fee, the non-operating income is calculated directly after subtracting the part of the purchase price that has not yet been amortized. For example, the previous player sold 40 million two years later, and the calculated income of the year was 4000-(4000-2000)=20 million.
Remember when Silesson changed Neto? The transfer fee alone does not count as salary. This wave of Barcelona operations has added 29.8 million revenue to the 2018-19 season financial report, and has increased annual expenditures of 6.5 million for the next four seasons.
This kind of operation, in fact, is to trade the future for the present, pile up the current income and then slowly compensate for the subsequent expenditure.
Now it's the same for Atur for Pjanic.
现在，Atur for Pjanic也是如此。
However, the main reason for this operation is probably not the FFP that many fans think. Due to the impact of the epidemic, many media outlets have reported that UEFA may relax financial fairness. Although there is no official announcement yet, in an environment where all major clubs have suffered heavy losses, it is a matter of time to modify the rules.
Whether it is to relax the limit or modify the time limit, in short, Barcelona has no reason to complete the transaction before the financial report deadline on June 30 to meet FFP. Not to mention that the first two years have been profitable, even if there is pressure to pass FFP, it is definitely not so urgent.
Therefore, the real pressure on earnings is not from UEFA, but from Barcelona themselves.
why? This starts from the "distant" Laporta era.
Although the three dreams were created, the finances of the club in the Laporta era were extremely tight. Barcelona's debt reached a maximum of over 430 million, and there have even been the dilemma of loans to pay wages, and want to buy players but no bank is willing to lend. So the first fire after Russell took office was fiscal reform, debt reduction, and a special clause was written into the Barcelona charter through a collective vote of members.
This clause is:
Russell did it himself. He reduced this ratio to 1.9 when he was in office, which was the lowest in the club's history. As Roselle's successor, Bartomeu naturally must continue this policy.
According to the 2015 campaign promise, the Bartomeu team must reduce the net debt/EBITDA ratio to below 2.75 within two years (then it was 3.2). They succeeded in doing this, but the next test was even more severe: According to the long-term plan, the cap value of Barcelona's ratio has dropped further to 2.25.
This season, due to the inevitably shrinking income caused by the epidemic, Barcelona has a huge funding gap to achieve this goal. According to "insiders" in the Spanish media, the general assembly rejected the proposal to cancel the management assessment, and the current income gap is about 50-60 million euros.
Where does this money come from? The management looked at the lineup and found that only Atul was the most suitable.
Artur originally signed a contract with 31 million euros for five years, and now it has amortized 12.4 million over the past two years, leaving 18.6 million on the account.
What kind of transaction parties are needed to cooperate?
-They want Artur and can afford his salary;
——The bargaining chip they provide is a high-level player that Barcelona is willing to accept;
——They can have enough revenue to absorb the future amortization of the high transfer fee, and also have funds to pay related taxes and fees, which eliminates the possibility of packaged transactions with small and medium teams;
——They also have similar billing needs.
Juventus is the most perfect, and almost the only choice.
Last season, the total revenue of Juventus, which welcomed Ronaldo, increased by 120 million euros, setting a record high with 620 million. However, affected by factors such as Ronaldo’s transfer fee amortization and high salary, as well as the high wages brought by various visa exemptions, the final after-tax loss was 39.9 million euros, almost double the previous year.
Although Juventus is not a membership-based club, and the management did not perform the assessment of the financial report, they have already felt the tremendous pressure of FFP and self-financing. In 2019, Cancello went to exchange for Danilo + 28 million with Manchester City, which is such a helpless choice.
尽管尤文图斯不是会员制俱乐部，管理层没有对财务报告进行评估，但他们已经感受到了FFP和自负盈亏的巨大压力。在2019年，Cancello与曼城交换了Danilo + 2800万欧元，这是一个无奈的选择。
Now, Pjanic has joined Barcelona with a price tag of 60 million euros. He first came to Juventus for a five-year contract with 35 million euros (including the floating clause that was activated almost immediately), and later renewed the contract to 2023 to extend the remaining amortization, and currently there are about 12.5 million euros on the account.
In other words, this transaction allows Juventus to obtain 47.5 million euros of non-operating income.
As mentioned earlier, this exchange will also increase the total amortization of the two clubs in the future. Barcelona signed a contract with Pjanic for 4 years, so that 15 million euros amortized each year. Juventus and Artur signed a contract for 5 years, so that 14.4 million euros amortized each year.
From the perspective of financial reporting, it is the common interest of both parties to trade the future for the present.
Of course, this exchange is ultimately judged as a success or failure, and it must return to the game.
Let us wait for the future.