UEFA rule complicates Sunderland’s Matías Soulé pursuit and Simon Adingra, Habib Diarra calls | OneFootball

Sunderland’s return to Europe has boosted prestige and income, yet it also complicates transfer planning. UEFA rules on opposite-direction deals could shape any business involving Roma.

According to Sunderland Echo, UEFA’s club licensing and financial sustainability framework can treat two permanent transfers between the same clubs as an exchange. Under standard accounting, sales profit is recognised immediately, while a signing’s fee is amortised across his contract, up to five years. UEFA considers whether moves are linked, completed within 45 days, involve limited cash, or share similar payment terms.

That caveat sharpens Florent Ghisolfi’s planning. Sunderland have been linked with Roma winger Matías Soulé, a player he previously helped take to the Italian capital, while Roma have separately been credited with interest in Sunderland players.

Habib Diarra, Sunderland’s £30 million record signing, has been mentioned as a possible Roma midfield target should Manu Koné leave. Roma have also been linked with Simon Adingra following his return from a loan at Monaco. There is no suggestion of an imminent double deal, but the scenario is instructive.

If UEFA judged connected moves, the immediate accounting benefit from a sale could be reduced markedly. It does not prevent Sunderland doing business both ways with one club, it simply makes timing, payment schedules and clear independence essential.

Ghisolfi’s remit now goes beyond finding players for Régis Le Bris. With Europa League qualification, even the order of transactions could carry major consequences.

Source: Sunderland Echo