The figure would not have been recorded in the balance sheet and there would also be no accounting record: it is not clear whether it was returned to Ronaldo
A “delinquent strategy” that Juventus had put in place to rig up the 2019, 2020 and 2021 budgets, first through the system of capital gains and then with the so-called salary maneuvers. This is what emerges from the proceedings of the Prisma investigation (conducted by prosecutors Bendoni and Santoriello and the adjunct Gianoglio) which involves the Juventus club and 15 other people (including Agnelli, Arrivabene, Nedved and the former Paratici), all under investigation. The accusations range from false corporate communications (false accounting), false communications addressed to the market, invoices for non-existent transactions up to information manipulation. The context was reconstructed through environmental interceptions and investigations by the Guardia di Finanza. “Fortunately … in the light of the recent visits we have stopped”, would be the content of the dialogue between the sports director Cherubini and Stefano Bertola, former financial director, at the end of July, or a few days after an inspection on Juve initiated by Consob and linked to capital gains. In the exchange between the two Cherubs, he would reveal that he advised Paratici to change his strategy, moving towards healthy capital gains (that is, enhancing homemade talents) and abandoning those artifacts.