Leeds United secure Nico Elvedi from Borussia Monchengladbach

5m. The move brings a centre‑back with Bundesliga experience to the English club as it finalises its squad for the upcoming campaign.

The transfer was processed within the summer window, meaning the player must be registered with the Premier League before the deadline to be eligible for competitive matches. A contract is typically negotiated alongside the transfer fee, and the agreed amount is amortised over the length of that contract for accounting purposes. This spreads the financial impact across multiple seasons and helps clubs remain within Financial Fair Play limits.

Leeds will need to incorporate Elvedi into its home‑grown and squad‑registration calculations, ensuring that the addition does not breach the maximum squad size or foreign‑player quotas. The fee, while disclosed, does not reveal any performance‑related add‑ons, which are often structured as conditional payments based on appearances or team achievements.

5m outlay will be recorded as an intangible asset on Leeds’ balance sheet, depreciated each year in line with the contract term. Should the player be sold before the contract expires, any remaining book value would be deducted from the transfer income to determine profit or loss on disposal.