Arthur was a good swap deal for Pjanic. Pjanic was dead, and in Barca they mocked him all season long. There is no way that Pjanic becomes useful again, next stop is MLS or worse. With Arthur, he had a mediocre season like the rest of our team, and he was injured a lot. He might not become useful, but atleast there is some potential and a chance that it could happen.
Regarding the financials, then we received a huge amount on the books from selling Pjanic, which was obviously artificially inflated to give us that plusvalenza. Then it doesnt make sense to only look at Arhurs book value separately and say that he is unsellable and we will make a loss. Yes, that is obvious, and that was because Pjanic was dead for us and it was the best we could trade him for. And still, there is a slight chance that Arthur can become useful. He has a football brain and he can actually turn and control the ball in tight spaces. With the right players and environment around him, he might turn out good still. I give it 30% chance. That is 30 times higher potential than Berna.
Get rid of Berna, Ramsey, Benta and Rabiot and get some real players. That is first priority.