Frattesi salary Inter – Now it’s official: David Frattesi is a new player ofInter. The announcement came yesterday evening from the Nerazzurri club: “The midfielder born in 1999 joins the Nerazzurri on loan with an obligation to buy,” Inter explained on their website.
Frattesi is back from two excellent seasons with Sassuolo in Serie A, during which he made 72 appearances and scored 11 goals in the Italian championship. The footballer will reinforce the squad available to Simone Inzaghi, offering a high-level alternative, especially important after the farewell of Marcelo Brozóvic (although Croatian plays a different role).
Frattesi Inter salary – The impact of the operation on the budget
But how will this operation impact Inter’s accounts? According to the Italian sports press, the sale of Frattesi was closed on the basis of a loan fixed at 6 million euros with redemption obligation equal to 27 million euros. In addition, the nerazzurri will sell the centre-forward born in 2000 to Sassuolo Samuel Mulattierialways valued around 6 million euros.
Remember, however, that these are two separate operations. Starting from Frattesi, and also considering Mulattieri’s price, the midfielder would be evaluated 33 million euros. Since this is a loan transaction with an obligation to buy, generally those who buy immediately enter the cost of the player in the balance sheet, while those who sell wait for the obligation to buy (which should take place at the first point won in February 2024) before registering the capital gain in the balance sheet.
Looking at the operation from the side of Inter, a purchase for 33 million euros – with a five-year contract – will involve an amortization charge equal to 6.6 million euros. To this will be added the gross salary of the player, which should be equal to 5.18 million approximately (calculated on a net basis of 2.8 million euros). Overall, Frattesi will therefore weigh for 11.78 million euros on the 2023/24 accounts.
Frattesi salary Inter – The sale of Mulattieri
At the same time, Inter will complete the sale of Mulattieri. The striker was redeemed by the Nerazzurri for 5.5 million euros, following a 4.5 million buyout from Frosinone. If the figures were confirmed, its net book value in June 2023 would be 5.5 million (its historical cost). With a sale for 6 million, Inter will record a small capital gain from half a million euros. At the same time, the Nerazzurri will also save on depreciation for next season.
