CM: Balance sheets set wheels in motion for €65m swap deal between Milan and Napoli

By Oliver Fisher -

Milan are thinking more and more about a move for Napoli striker Arkadiusz Milik this summer, a report claims.

According to, the Rossoneri are looking to reduce the €40million fee they would have to pay to land the Poland international and are looking at potential ways to finance the deal.

With this in mind, the name of Franck Kessie – who was already close to moving Naples in January and who has a great admirer in Gennaro Gattuso – is back in fashion.

Kessiè was in fact purchased from Atalanta for a total of €32million when including the loan, the obligation to buy and the bonuses that have accrued over the years. Its residual value at June 30, 2020, net of depreciation, will be €12.8million due to amortisation.

The Rossoneri will score capital gains if they receive anything above this fee, and his farewell could make room for the arrival of the Polish centre-forward.

The Kessie-Milik exchange is therefore an operation that, at least on paper, is also convenient for Napoli. The balance sheets of the Neapolitan club are important too as they, unlike the Rossoneri, uses an ‘accelerated’ amortisation system.

Napoli amortises about 70-75% of the cost of the player within the first two years. Milik cost €32million and on 30 June, only one year until his contract expires, the 26-year-old will have a negligible cost on the balance sheet which would allow De Laurentiis to record a practically clean capital gain.

Napoli are asking for €40million for Milik and Kessie would be around €25m, meaning the two clubs would score about €37m and about €13m in capital gains respectively. To this it must be added that the two players would increase their respective salaries, meaning it is a swap deal that could make sense for most parties.

Tags AC Milan Arkadiusz Milik Franck Kessie
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