Talk:Patric (footballer, born 1989)

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Transfer fee[edit]

It is very difficult to dig out actual fee from official source. Mineiro had a current debt of €500,000 on 30 June 2011 for Patric and €250,000 as non-current debt on 20 June 2011 (the non-current debt became zero and current debt became €240,092 in 2011–12, discounted as "present value"? finally current debt became zero in 1Q 2012–13) did it refer to the transfer of 50% economic rights worth just €750,000 (or unknown portion already paid COD)? Did it refer to €1 million (source: UOL) in 4 installments with a 2 year: COD €500,000, thus owing Benfica €500,000 as current debt (i.e. within 1-year) on 30 June 2011 and €250,000 as non-current debt (i.e. more than a year?)

For the residual value of 20% economic rights in the book of Benfica, where the base calculation of €2.04 million for 70% economic rights came from? "market" value at that time (2011), which seems not correct according to aforementioned source (UOL)? Or the fee Benfica paid to Brasa in 2009 (which difficult to trace as COD)?

If it is the 20% value of the residual contract value of Patric in 2011, it should be already amortized (i.e. €2.1 million times (x-1.5)/x, where x is the length of contract, just likes Porto listed the 20% economic rights of Mario Bolatti as financial asset, or Juventus listed their co-ownership asset in the balance), OR the value of €2.04 million for 70% economic rights in 2011 was already amortized, then the original transfer fee should be much higher in 1½ year ago as amortization is linear to player contract. To support Benfica had paid more than €2.1 million to acquire Patric, the debt of Brasa to Benfica was always listed as non-current credit on 30 June 2009, 2010 and 2011, did it means on 30 June 2009 there is current credit existed from Brasa or even COD during 2008–09 season? (Sadly there is no breakdown of current Credores (credit?) but a breakdown of fornecedores (debt?)), making Brasa actually paid more than €900,000 to acquire 30% economic rights? Thus, if it is €1.2M Brasa paid then the fee should be €4 million times 70% (€2.8M) and €1.5M then it is €5M times 70% (€3.5M): €2.04M over €2.8M more likely in lieu with the amortization pattern of 1.5 year consumption of player contract.

Also, such fraction of economic rights, Benfica Stars Fund chose to book as intangible asset, which the buying fee the fund paid were constantly amortized in lieu with the contract between the club and player. However Soccer Invest Fund chose to book as financial asset and the rights was firstly booked by their bought value the fund paid than booked for new market value if a portion was sold by the fund (just like they marked up the value of João Moutinho's economic rights in their balance) and no amortization.

Such confusion in accounting standard made the transfer fee difficult to dig out.

Lastly, if Benfica actually paid €2.04 million in 2009 (or only €2.04 million eligible to be capitalize as intangible asset?), did the €60,000, or 0.02% of €3M, refer to solidarity contribution or agent fee? Normally solidarity contribution and agent fee could also capitalize, or such payment was waived? (as 20th, 21st, 22nd, 23rd birthday did not come thus no need to pay solidarity contribution?) Or the €2.04 million was the estimation in 2011, then Mineiro paid a odd €1,457,142 to Benfica? Matthew_hk t c 21:11, 2 June 2013 (UTC)[reply]