On PSRwatch's ledger Nilson Angulo costs Sunderland about £7m a year in 2026/27: £2m-£5m of wages (a PSRwatch estimate) and £4m of annual transfer-fee cost. That is 4.0 percentage points of the club's squad-cost ratio, the 7th highest cost of 31 on the squad and 257th of 621 named players in the league. Book value remaining £15m; contract to 2030-06-30 (4 seasons left). Independent PSRwatch estimates, not official figures.
4.0 pts of the ratio at £177m of football income.
Central £3m. Gross pay before the player's own tax; bonuses and employer NI are not in it.
Unamortised transfer cost. Not what the player is worth; a sale above it is book profit.
To 2030-06-30, signing date not reported.
£0m below book value.
Transfer fee and how it is written down
The £15m reported fee plus an estimated £0m of agent costs is spread straight-line over the contract. Signing date not reported: the charge is assumed straight-line from this season. Capitalised cost £15m = fee £15m + estimated agent cost £0m.
| Season | Amortisation (accounts) | Closing book value | Wage | Annual cost | Ratio pts |
|---|---|---|---|---|---|
| 2026/27this season | £4m | £11m | £3mest | £7m | 4.00 |
| 2027/28 | £4m | £7m | £3mest | £7m | 4.00 |
| 2028/29 | £4m | £4m | £3mest | £7m | 4.00 |
| 2029/30 | £4m | £0m | £3mest | £7m | 4.00 |
Accounting basis only. A second column applying the regulators' amortisation cap is deliberately not shown until the rule text, its effective date and its applicability to this signing are sourced and encoded (see the methodology page). The wage column assumes the current wage runs to contract end.
What is still to come
Range £9m to £19m on the wage estimate.
The charge falls away after 2029/30.
Of a 52% club ratio; 5.3% of the squad ledger.
Transfer history
- 2025/26 Signed RSC Anderlecht to Sunderlandfee £15mSource page
Moves come from provider club-season transfer pages (specialist database, tier 3), collected and committed by PSRwatch. Fees are as reported there; undisclosed stays undisclosed.