It was one of the deals on the last day of the market that raised the most eyebrows due to the amounts involved. Sporting signed Marco Cruz from FC Porto for 11 million euros, taking Rodrigo Fernandez from the Lions for… 11 million euros.

In the report and accounts for the first quarter of 2021/22, SAD Leonina addresses the business, speaking of “a transaction that has no impact on results and on intangible assets.

Sporting Sade has replaced Rodrigo Fernandez with Marco Cruz from Porto Sad, at a cost of 11 million euros. Although this process has strong mathematical reasoning and a reasonable and sustainable value for Sporting SAD, this transaction had no effect on the results and on the intangible assets – the Sporting SAD team arising from the interpretation set forth in IFRS/IAS (International Accounting Standards Used by Sporting SAD), and more specifically IAS 38, which states that in the case of an exchange of non-monetary assets, although the value attributable to the transferred player is supported, the accounting recognition must be made using the balance sheet value of the transferred asset, in this case For the player Rodrigo Fernandes who was, at the time of the transaction, zero,” it can be read.