AGREEMENT WITH PORTO FOR THE DEFINITIVE DISPOSAL
OF THE PLAYER ALBERTO COSTA
Turin, 24 July 2025 – Juventus Football Club S.p.A. announces that an agreement with Porto FC for the definitive
disposal of the registration rights of the player Alberto Oliveira Baio has been reached for a consideration of € 15
million, payable in four financial years, in addition to variable bonuses up to a maximum of € 1 million. This
transaction generates a positive economic impact on the current financial year equal to ca. € 2.3 million, net of
auxiliary expenses.
On 24 July 2025, as described in the related press release, an agreement was also reached with the same
counterparty for the acquisition, on a definitive basis, of the registration rights of the player João Mário Neto Lopes
for a fixed consideration of € 11.4 million.
The aforementioned transactions result in a monetary balance to be received by Juventus - based on the differential
in fixed consideration and some ancillary expenses - amounting to ca. € 3 million.
These transactions - based on preliminary analysis - are found to qualify as separate and distinct transactions both
contractually and substantively; otherwise, pursuant to IAS 38 governing the matter, where in the event that the
transactions were considered to be exchanges and in case even one of the two requirements (commercial
substance and reliable measurement of fair value) necessary for the measurement of the transactions at fair value
(and, therefore, with the recognition of the positive impacts in the income statement mentioned above) was not
deemed to be met, the transactions could not be measured at fair value. Eventually it should be noted that the final
evaluations about the accounting recognition of the transactions will be performed for the purpose of preparing the
Half-Yearly Financial Report as of 31 December 2025.
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