By Melody Gross 
On Wednesday night, FC Porto's newspaper SAD presented the consolidated report and accounts for the first half of the 2023/24 season, detailing the sales and acquisitions of players that took place over the past six months.
the sales
Let's start by selling assets. As expected, the most prominent thing that happened in the period under analysis was the Portuguese international player Otavio, the Al-Nasr player, which confirms the report and calculations. Information previously provided by Zerozer That out of the 60 million euros that Al-Nasr paid from the value of the penalty clause in terminating his contract, Porto was “only” entitled to 39.6 million euros, after deducting “responsibilities with the solidarity mechanism,” “the net accounting value of “Passing” at the date of sale.” , “Percentage of Permit Sales Value Held by Third Parties” and “Financial Update Value.”
Now, in addition to Otavio, Porto SAD has also clarified that the sale of full-back Tomas Esteves' pass to Serie B side Pisa was made for €1.1 million, generating a capital gain of €800,677 for the club. – Deduct the net accounting value of “dates” on the date
Disposition,” “intermediation costs,” and “value of financial modernization.”
Taking all things into account, in the first half of 2023/24, FC Porto made capital gains, with the sale of assets, in the region of €41,159 million.
Purchases
In addition to the sales of these two assets, FC Porto has also detailed various deals related to the purchase of players. Here, the highlights were getting passes from Iván Jaime, Fran Navarro, Alan Varela and Nico Gonzalez, which have now been broken down in detail.
Thus, Ivan Jaime cost Porto's coffers 10 million euros for 90% of his passes with Famalicao, while his compatriots Fran Navarro and Nico Gonzalez cost, respectively, seven (for Gil Vicente) and 8,437,052 (for Barcelona) million euros. – Both are for 100 percent of the pass – and in the case of the second there is an additional fee of 1.1 million euros, bringing the total cost of your permit to 9,537,052 million euros. Alan Varela, in turn, cost Porto's coffers 9.2 million euros, for 100 percent of passes, with Boca Juniors.
The most curious observation regarding acquisitions concerns goalkeeper Samuel Portugal. The Brazilian goalkeeper arrived at Porto last season, but the Dragons strengthened their grip on the player's pass and obtained from Portimonense another 35 percent of the athlete's economic rights for 1.5 million euros. This means that Porto spent four million euros to obtain 90% of Samuel Portugal's passes. Note that Guardian has yet to play a Dragons game in this year and a half.