And few other things : transfer fees for Fernando Torres and David Luiz will be amortised over the length of the respective contracts. so it is not 72 mp but 13 milion pound for this year. and we saved more than 20 million pound in the wage bill. And even if they miss that target, they will also escape sanctions if they meet two requirements: the trend of losses is downward and, most significant of all, the overspend is caused by commitments on wages and transfer fees that were made before June 2010.