Re the reported price I don't know how much the pandemic is affecting the market, or indeed our finances. Chelsea are throwing around money like it's going out of fashion but even then probably not the amounts they would spend if it were a normal year - the reported fee for Havertz is something around €80m + addons - a normal year I'd expect that to be over €100m straight up. Man U reportedly asked to stagger the payments for Sancho, something you'd never expect from a club with their spend power.
I think the market might be correcting itself a bit after years of endless inflation, both buying and selling clubs have less resource available than normal. I think it will likely lead to a lot of addon deals where the upfront cash is the main point of attrition, rather than the overall deal - if Spurs pay us £12m up front then £8m over the course of next season then it's not as good as £20m upfront, but we still get to the same position in the end - I'm reasonably certain we'd still be able to account for that as a lump sum sale for the purposes of FFP, just some would have to sit on the balance sheet for a while.
I think the market might be correcting itself a bit after years of endless inflation, both buying and selling clubs have less resource available than normal. I think it will likely lead to a lot of addon deals where the upfront cash is the main point of attrition, rather than the overall deal - if Spurs pay us £12m up front then £8m over the course of next season then it's not as good as £20m upfront, but we still get to the same position in the end - I'm reasonably certain we'd still be able to account for that as a lump sum sale for the purposes of FFP, just some would have to sit on the balance sheet for a while.