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"The remaining book value of players is also removed from the balance sheet.

Diaz had around £12.9M ($17M) remaining book value before his sale, and he was sold at a £65.5M ($87M) guaranteed sum, representing a £52.6M ($70M) profit.

That reduction in book value lessens the impact of additional transfer spend for the club this summer when it comes to monitoring amortisation costs, which for Liverpool stood at £114.5M ($151.9M) in 2023/24, some £90M ($119M) less than Chelsea's.

"Liverpool have saleable assets remaining.

Darwin Nunez has around £32M ($42M) in remaining book value, and a sale at £50M ($66M), the reported figure the Reds seek, would not only hand them an £18M ($24M) profit, but also clear the £32M from the balance sheet.

Add that to the removal of Diaz's remaining book value, and the total additional amortisation costs for the four new signings so far are accounted for in 2025/26

Liverpool do have a £300M ($398M) credit facility they can rely on, though.

"They could move on someone like Harvey Elliott, Ben Doak or Tyler Morton, but the impact there would be purely from a profit standpoint as none of those players hold book value at the club due to being products of the youth system or being acquired for very small fees that have since been fully amortised.


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