|
2004–10 Italian football scandal is a football scandal regarding false accounting at Italian football clubs in the 2000s. The investigation started in 2004 and the last sentence was announced in 2010. ==Background== In the early 2000s, many Italian football clubs became bankrupt due to benefactors withdrawing financial support, including AC Fiorentina (2002), Monza (2004), S.S.C. Napoli (2004), Ancona Calcio (2004), AC Torino (2005), AC Perugia (2005), Como (2005), Reggiana (2005), Salernitana Sport (2005) and A.C. Venezia (2005). In addition, Parma went into administration and was re-founded as Parma Football Club S.p.A. Previously, some of these clubs used the football transfer market to raise profits through cross-trading players, whereby two or more players switched clubs, with or without money changing hands. This practice typically resulted in short-term financial benefit but increased expenditure in the long term through 'amortization,' or depreciation of players' financial value. In February 2003, a law was passed to allow clubs to defer amortization expenses Articolo 18-bis Legge 91/1981, allowing clubs to avoid recapitalization through negative equity. Many clubs still practiced cross-trading, however, to raise the short-term profit required to meet financial criteria for the 2003–04 season. The law was considered unconstitutional in 2005, causing clubs to recapitalize, if necessary, and remove their amortization fund on or before 30 June 2007. Other scandals also involved inaccurately dating of profits obtained via the transfer of players. For example, Roma sold their Japanese international midfielder Hidetoshi Nakata for 55,000 million lire in July 2001, but the club documented the profit in their accounts for the 2000–01 season,〔 claiming the deal was agreed to before the cut-off of the financial year, 30 June 2001. Cross-trading deals were also very common before 2003. Examples include the deals involving Giuseppe Colucci and Alberto Maria Fontana (Roma–Verona, 12.5 billion lire); an exchange that involved Amedeo Mangone, Paolo Poggi and Sergei Gurenko for Diego Fuser, Raffaele Longo and Saliou Lassissi (Roma–Parma, 65 billion lire). Other deals linked to the scandal include those of Matuzalém (Parma–Napoli, 14 billion lire); Manuele Blasi and Giuseppe Cattivera (Roma–Perugia, 18 billion lire); Paolo Ginestra and Matteo Bogani (Milan–Inter); Giammarco Frezza and Alessandro Frau (Inter–Roma, 8.8 billion lire) in 2001; Vratislav Greško and Matías Almeyda (Inter–Parma, €16M); Luigi Sartor and Sebastiano Siviglia (Parma-Roma, around €9M); Francesco Coco and Clarence Seedorf (Milan–Inter, €29M); Davide Bombardini and Franco Brienza (Palermo–Roma, 50% €5.5M); Gabriele Paoletti and Luigi Panarelli for Fontana–Frezza (Torino–Roma, 50% €10.5M) in 2002; and Rubén Maldonado and Gonzalo Martínez in January 2003. In a broad sense, the scandal was the culmination of the period that the Italian media dubbed doping amministrativo (doping() administration), bilanciopoli (balance sheet scandal), plusvalenze fittizie or plusvalenze fai-da-te (DIY profit). The Bologna president, Giuseppe Gazzoni Frascara, declared his innocence and reported false accounting to the FIGC. Bologna, however, were also involved in cross-trading, such as the remaining 50% of the fee for Jonatan Binotto (10 billion lire) from Juventus for Giacomo Cipriani, Alessandro Gamberini and Alex Pederzoli in 2000, and Binotto to Internazionale for Fabio Macellari in 2001. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「2004–10 Italian football scandal」の詳細全文を読む スポンサード リンク
|