Worth keeping in mind that FFP is a season behind so it's what they did last summer that they'll be judged on at the end of the coming season, not this summers actions. So it didn't take into account the fact that their net spend last summer was 91m. I'm not sure about the impact on the wage bill, but I can't imagine shifting Tevez, Toure and Barry will have much of in impact bearing in mind they signed Fernandinho, Navas, Jovetic, Demichelis and Negredo. You'd imagine they're all on hefty sums.