Frattesi, Inter's book value and the incoming capital gain

The negotiations between Inter and Lazio for Davide Frattesi are heating up, with the clubs working on the final details. The midfielder has given his consent to the transfer to the capital, ready for a new adventure in the white and sky blue.

According to La Gazzetta dello Sport, the deal will initially be structured as a paid loan. The club from the capital would prefer to include a purchase option, while the Nerazzurri club insists on inserting an obligation tied to easily achievable conditions. From Milan, they want simple parameters, based on the actual use of the player: a certain number of appearances, without constraints linked to the team’s results.

The accounting aspect allows the Nerazzurri to manage the sale without particular urgency. The midfielder, under contract until 2028, is currently recorded on the books for 12.25 million euros. At the end of next season, on June 30, 2027, his residual value will drop to just over 6 million. A substantial buyout would therefore guarantee a significant capital gain in the following financial year.

There is also another crucial point to be defined: the percentage on a future resale. Inter wants to retain a share on any subsequent transfer and will also have to find the right agreement with the counterpart on this point.