But if UEFA are capping it at 5 years, then isn't the contract effectively being 'extended' each year if a player has a base contract of longer than 5 years. For example, Enzo has 8.5 years left now, so UEFA will use 5 years for FY24. But as we move to FY25, is the remaining balance not going to be divided by 5 again instead of 4 years? For example, suppose someone is bought for 100m on a 10 year contract: UEFA will use an amortisation of 100m/5 = 20m in year 1. The net carrying value will be 80m after the amortisation. So next year, do they not amortise 80m/5 = 16m in year 2 (still 9 years left on the contract) vs. the 20m in year 1? And this will continue until less than 5 years are left.