#2 Bryan Cristiante
Market Value: €25 million
Transfer Fee: €5 million
Difference: (€20 million)
One of the more confusing transfers of the summer involves Italian international, Bryan Cristiante.
The midfielder had spent last season on loan at Serie A club, Atalanta from Portuguese side, Benfica. A clause in the loan deal allowed Atalanta to buy him outright for €5 million this summer. This represented excellent business for Atalanta as Cristiante's market value had soared from €2 million to €25 million over the course of last season.
However, Atlanta immediately sent the 23-year-old on loan to Roma for a fee of €5 million plus a compulsory option to buy next summer for €15 million and €10 million in performance-related bonuses.
A good piece of business by the Italian club who could receive €30 million in total for the player.