The Havertz deal’s logistics:

- Bought for £68m amortised over 5 years
- £68m ÷ 5 = £13.6m per year
- Has 2 years left on his contact
- £13.6m x 2 = £27.2m
- Arsenal paid £60m for him
- £60m - £27.2m = £32.8m
- Chelsea profit by £32.8m for FFP
- £7.8m per year saved on wages

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