title: Elamite language

text: The Elamite language may have remained in widespread use after the Achaemenid period. Several rulers of Elymais bore the Elamite name Kamnaskires in the 2nd and 1st centuries BC. The "Acts of the Apostles" (c. 80–90 AD) mentions the language as if it was still current. There are no later direct references, but Elamite may be the local language in which, according to the Talmud, the "Book of Esther" was recited annually to the Jews of Susa in the Sasanian period (224–642 AD). Between the 9th and 13th centuries AD, various Arabic authors refer to a language called "Khuzi" spoken in Khuzistan, which was not any other language known to those writers. It is possible that it was "a late variant of Elamite".


title: Elamite language

text: Its consonants included at least stops , and , sibilants , and (with an uncertain pronunciation), nasals and , liquids and and fricative , which was lost in late Neo-Elamite. Some peculiarities of the spelling have been interpreted as suggesting that there was a contrast between two series of stops (, , as opposed to , , ), but in general, such a distinction was not consistently indicated by written Elamite.


title: Elamite language

text: Elamite had at least the vowels , , and and may also have had , which was not generally expressed unambiguously.


title: Elamite language

text: Elamite is agglutinative but with fewer morphemes per word than, for example, Sumerian or Hurrian and Urartian and it is mostly suffixing.


title: Elamite language

text: The Elamite nominal system is thoroughly pervaded by a noun class distinction, which combines a gender distinction between animate and inanimate with a personal class distinction, corresponding to the three persons of verbal inflection (first, second, third, plural). <br>


title: Elamite language

text: The animate third-person suffix "-r" can serve as a nominalizing suffix and indicate nomen agentis or just members of a class. The inanimate third-person singular suffix "-me" forms abstracts: "sunki-k" “a king (first person)” i.e. “I, a king”, "sunki-r" “a king (third person)”, "nap-Ø" or "nap-ir" “a god (third person)”, "sunki-p" “kings”, "nap-ip" “gods”, "sunki-me" “kingdom, kingship”, "hal-Ø" “town, land”, "siya-n" “temple”, "hala-t" “mud brick”.


title: Elamite language

text: Modifiers follow their (nominal) heads. In noun phrases and pronoun phrases, the suffixes referring to the head are appended to the modifier, regardless of whether the modifier is another noun (such as a possessor) or an adjective. Sometimes the suffix is preserved on the head as well:


title: Elamite language

text: This system, in which the noun class suffixes function as derivational morphemes as well as agreement markers and indirectly as subordinating morphemes, is best seen in Middle Elamite. It was, to a great extent, broken down in Achaemenid Elamite, where possession and, sometimes, attributive relationships are uniformly expressed with the “genitive case” suffix "-na" appended to the modifier: e.g. "šak X-na" “son of X”. The suffix "-na", which probably originated from the inanimate agreement suffix "-n" followed by the nominalizing particle "-a" (see below), appeared already in Neo-Elamite.


title: Elamite language

text: In general, no special possessive pronouns are needed in view of the construction with the noun class suffixes. Nevertheless, a set of separate third-person animate possessives "-e" (sing.) / "appi-e" (plur.) is occasionally used already in Middle Elamite: "puhu-e" “her children”, "hiš-api-e" “their name”. The relative pronouns are "akka" “who” and "appa" “what, which”.


title: Elamite language

text: The verb base can be simple ("ta-" “put”) or “reduplicated” ("beti" > "bepti" “rebel”). The pure verb base can function as a verbal noun, or “infinitive”.


title: Elamite language

text: The verb distinguishes three forms functioning as finite verbs, known as “conjugations”. Conjugation I is the only one with special endings characteristic of finite verbs as such, as shown below. Its use is mostly associated with active voice, transitivity (or verbs of motion), neutral aspect and past tense meaning. Conjugations II and III can be regarded as periphrastic constructions with participles; they are formed by the addition of the nominal personal class suffixes to a passive perfective participle in "-k" and to an active imperfective participle in "-n", respectively. Accordingly, conjugation II expresses a perfective aspect, hence usually past tense, and an intransitive or passive voice, whereas conjugation III expresses an imperfective non-past action.


title: Elamite language

text: In Achaemenid Elamite, the loss of the /h/ reduces the transparency of the Conjugation I endings and leads to the merger of the singular and plural except in the first person; in addition, the first-person plural changes from "-hu" to "-ut".


title: Elamite language

text: The participles can be exemplified as follows: perfective participle "hutta-k" “done”, "kulla-k" “something prayed”, i.e. “a prayer”; imperfective participle "hutta-n" “doing” or “who will do”, also serving as a non-past infinitive. The corresponding conjugations (conjugation II and III) are:


title: Elamite language

text: There is also a periphrastic construction with an auxiliary verb "ma-" following either Conjugation II and III stems (i.e. the perfective and imperfective participles), or "nomina agentis" in "-r", or a verb base directly. In Achaemenid Elamite, only the third option exists. There is no consensus on the exact meaning of the periphrastic forms with "ma-", but durative, intensive or volitional interpretations have been suggested.


title: Elamite language

text: The imperative is identical to the second person of Conjugation I in Middle Elamite. In Achaemenid Elamite, it is the third person that coincides with the imperative.


title: Elamite language

text: Verbal forms can be converted into the heads of subordinate clauses through the addition of the nominalising suffix "-a", much as in Sumerian: "siyan in-me kuši-hš(i)-me-a" “the temple which they did not build”. "-ti"/"-ta" can be suffixed to verbs, chiefly of conjugation I, expressing possibly a meaning of anteriority (perfect and pluperfect tense).


title: Elamite language

text: The negative particle is "in-"; it takes nominal class suffixes that agree with the subject of attention (which may or may not coincide with the grammatical subject): first-person singular "in-ki", third-person singular animate "in-ri", third-person singular inanimate "in-ni"/"in-me". In Achaemenid Elamite, the inanimate form "in-ni" has been generalized to all persons, and concord has been lost.


title: Elamite language

text: Nominal heads are normally followed by their modifiers, but there are occasional inversions. Word order is subject–object–verb (SOV), with indirect objects preceding direct objects, but it becomes more flexible in Achaemenid Elamite. There are often resumptive pronouns before the verb – often long sequences, especially in Middle Elamite ("ap u in duni-h" "to-them I it gave").


title: Elamite language

text: The language uses postpositions such as "-ma" "in" and "-na" "of", but spatial and temporal relationships are generally expressed in Middle Elamite by means of "directional words" originating as nouns or verbs. They can precede or follow the governed nouns and tend to exhibit noun class agreement with whatever noun is described by the prepositional phrase: "i-r pat-r u-r ta-t-ni" "may you place him under me", lit. "him inferior of-me place-you-may". In Achaemenid Elamite, postpositions become more common and partly displace that type of construction.


title: Elamite language

text: A common conjunction is "ak" "and, or". Achaemenid Elamite also uses a number of subordinating conjunctions such as "anka" "if, when" and "sap" "as, when". Subordinate clauses usually precede the verb of the main clause. In Middle Elamite, the most common way to construct a relative clause is to attach a nominal class suffix to the clause-final verb, optionally followed by the relativizing suffix "-a": thus, "lika-me i-r hani-š-r(i)" "whose reign he loves", or optionally "lika-me i-r hani-š-r-a". The alternative construction by means of the relative pronouns "akka" "who" and "appa" "which" is uncommon in Middle Elamite, but gradually becomes dominant at the expense of the nominal class suffix construction in Achaemenid Elamite.


title: Elamite language

text: "U Šutruk-Nahhunte, šak Halluduš-Inšušinak-ik, sunki-k Anzan Šušun-ka. Erientum tipu-h ak hiya-n Inšušinak nap-ir u-ri-me ahan hali-h-ma. hutta-k hali-k u-me Inšušinak nap-ir u-ri in lina tela-k-ni".


title: Elamite language

text: I, Šutruk-Nahhunte, son of Halluduš-Inšušinak, king of Anshan and Susa. I moulded bricks and made the throne hall of my god Inšušinak with them. May my work come as an offering to my god Inšušinak.


title: Elamite language

text: "Nap irša-rra Uramasda, akka muru-n hi pe-š-ta, akka kik hupe pe-š-ta, akka ruh(?)-irra ir pe-š-ta, akka šiatiš pe-š-ta ruh(?)-ra-na, akka Ikšerša sunki(?) ir hutta-š-ta kir iršeki-pi-na sunki(?), kir iršeki-pi-na piramataram."


title: Elamite language

text: A great god is Ahura Mazda, who created this earth, who created that sky, who created man, who created happiness of man, who made Xerxes king, one king of many, one lord of many.


title: Elamite language

text: Elamite is regarded by the vast majority of linguists as a language isolate, as it has no demonstrable relationship to the neighbouring Semitic languages, Indo-European languages, or to Sumerian, despite having adopted the Sumerian-Akkadian cuneiform script.


title: Elamite language

text: An Elamo-Dravidian family connecting Elamite with the Brahui language of Pakistan and Dravidian languages of India was suggested in 1967 by Igor M. Diakonoff and later, in 1974, defended by David McAlpin. In 2012, Southworth proposed that Elamite forms the “Zagrosian family” along with Brahui and, further down the cladogram, the remaining Dravidian languages; this family would have originated in Southwest Asia (southern Iran) and was widely distributed in South Asia and parts of eastern West Asia before the Indo-Aryan migration. Recent discoveries regarding early population migration based on ancient DNA analysis have revived interest in the possible —albeit widely rejected— connection between proto-Elamite and proto-Dravidian.


title: Elamite language

text: In 2002 George Starostin published a lexicostatistic analysis finding Elamite to be approximately equidistant from Nostratic and Semitic.


title: Gummy candy

text: Gummies, gummi candies, gummy candies, or jelly sweets are a broad category of gelatin-based chewable sweets. Gummi bears, Sour Patch Kids, and Jelly Babies are widely popular and are a well-known part of the sweets industry. Gummies are available in a wide variety of shapes, most commonly seen as colorful depictions of living things such as bears, babies, or worms. Various brands such as Bassett's, Haribo, Betty Crocker, Hersheys, Disney and Kellogg's manufacture various forms of gummy snacks, often targeted at young children. The name "gummi" originated in Germany, with the term "jelly sweets" more common in the British English language.


title: Gummy candy

text: Gummies have a long history as a popular confectionery. The first gelatin based shaped candy was the Unclaimed Babies, sold by Fryers of Lancashire in 1864.


title: Gummy candy

text: In the 1920s, Hans Riegel of Germany started his own candy company and eventually popularized the fruit flavored gummy candy with gelatin as the main ingredient. By the start of World War Two, the company started by Riegel employed over 400 people and produced multiple tons of candy each day. The company was named Haribo, and it became a main producer of gummy bears.


title: Gummy candy

text: Gummy candies are made mostly of corn syrup, sucrose, gelatin, starch and water. In addition, minor amounts of coloring and flavoring agents are used. Food acids such as citric acid and malic acid are also added in order to give a tart flavor to gummies. It is often that other gelling agents are used in place of gelatin to make gummy candies suitable for vegans or vegetarians, such as starch and pectin.


title: Gummy candy

text: The Jelly Babies gum candy was the first commercially available shaped gum candy. It originated in the United Kingdom. They were first produced by Fryers of Lancashire in 1864 and sold as "Unclaimed Babies". By 1918 they were (and still are) produced by Bassett's in Sheffield as Jelly Babies.


title: Gummy candy

text: The gummy bear originated in Germany, where it is popular under the name "Gummibär" (rubber bear) or "Gummibärchen" (little rubber bear). Hans Riegel Sr., a maker from Bonn, produced these sweets under the Haribo company, which he started in 1920.


title: Gummy candy

text: Cola bottles are sweets in the shape of classic Coca-Cola-style bottles with a cola flavor. They are produced by numerous companies. "Fizzy Blue Bottles", made by Lutti (formerly part of the French division of the Leaf Company, now controlled by a private investment group), are sweets typically found in a pick and mix selection. These are very similar to cola bottle gummies in shape, but they are usually sour and coloured blue and pink. "Blue Bottles", a variation from another company, are identifiable by the small rims around the sides, and are chewier and thicker, with a sweeter taste.


title: Gummy candy

text: Ring-shaped gummy is often covered in sugar or sour powder. The most common and popular flavor is the peach ring. Other flavors include green apple, melon, blue raspberry, strawberry, and aniseed — although these are typically coated in chocolate. A commonly known producer of gummy rings is Trolli, for which the gummy rings are an important asset.


title: Gummy candy

text: In Australia, jelly confectionery in the shape of frogs has been very popular since the 1930s. They are colored red or green, although they are usually referred to as "red frogs". These have influenced the shape, structure, consistency and formula that makes gummy bears. Red frog gummies are not associated with the Red Frogs Association.


title: Gummy candy

text: In February 2005, following complaints by the New Jersey Society for the Prevention of Cruelty to Animals, Kraft decided to stop production of the controversial Trolli U.S. Road Kill Gummies. The society complained that the products, shaped as partly flattened squirrels, chickens and snakes, would give children an incorrect message on the proper treatment of animals.


title: Gummy candy

text: In Australia, jelly confectionery in the shape of teeth has been very popular since the 1930s. They are colored pink and white, with pink representing the gums and teeth being white. They have a slight minty flavor, similar to mint toothpaste.


title: Gummy candy

text: There are many types of gummy worms, and Trolli produces glow worm gummies, with glowing color and sour sugar.


title: Gummy candy

text: There are also several multi-vitamin gummy bears, usually marketed for children, such as Flintstones Chewable Vitamins. These form of vitamins give off nutrients and protein for those that do not swallow pills or need various supplements to stay healthy.


title: Gummy candy

text: Times Scientists have studied adding the tooth-protecting sugar substitute xylitol to gummies to fight tooth decay.


title: Gummy candy

text: Choking risks are higher with gummy candies; research shows that "hard, round foods with high elasticity or lubricity properties, or both, pose a significant level of risk," especially to children under three years of age. This can be resolved with the Heimlich maneuver.


title: Gummy candy

text: Storage of gummy candies in conditions of high humidity will result in the moisture migration of water molecules from the surrounding environment into the candy. If gummy candies are exposed to an environment that is high in moisture content, it is likely that moisture will permeate the candy and increase its relative moisture content. An increase of the candies moisture content will increase the molecular mobility of particles in the candy, leading to a variety of unwanted outcomes such as:


title: Gummy candy

text: Moisture migration of gummy candies can be prevented by storing candies in conditions where the surrounding environment is equal to their own moisture content.


title: Brady Tkachuk

text: Braeden "Brady" Tkachuk (; born September 16, 1999) is an American–Canadian professional ice hockey left winger and captain of the Ottawa Senators of the National Hockey League (NHL). Tkachuk was chosen by the Senators as the fourth overall pick in the 2018 NHL Entry Draft. Prior to turning professional, Tkachuk played one season for the Boston University Terriers, earning All-Hockey East Rookie Team honors.


title: Brady Tkachuk

text: Internationally, Tkachuk has represented Team USA at the 2017 IIHF World U18 Championships and 2018 World Junior Ice Hockey Championships.


title: Brady Tkachuk

text: After playing for the St. Louis AAA Blues U16 and committing to the USA Hockey National Team Development Program (USNDPT), Tkachuk agreed to play for Boston University after completing two seasons with the USNDPT. While playing for the university's Boston Terriers team, he had four goals and 14 points in 19 games as a freshman before making the U.S. under-20 national team for the 2018 World Junior Championships. Nearing the end of the season, Tkachuk was selected for the Hockey East Rookie Team after ranking fifth on the team in points.


title: Brady Tkachuk

text: Leading up to the 2018 NHL Entry Draft, Tkachuk was ranked second overall for North American skaters by the NHL Central Scouting Bureau. He was eventually drafted fourth overall by the Ottawa Senators. Tkachuk signed a three-year entry-level contract with the Senators on August 13, 2018, forgoing his collegiate career. After participating in the Senators preseason games, Tkachuk was sidelined for the Senators' first two regular season games with a groin injury. He eventually made his NHL debut on October 8 in a 6–3 loss to the Boston Bruins. The following game, on October 10, Tkachuk recorded his first career NHL goal, and first multi-goal game, in a loss to the Philadelphia Flyers. He became the fastest Tkachuk to record his first NHL goal, surpassing his brother and father. On October 17, after playing in four games for the Senators, it was announced that Tkachuk had a torn ligament in his leg and was set to be out for a month to recover. Tkachuk eventually returned to the Senators line-up on November 8, 2018, for a game against the Vegas Golden Knights.


title: Brady Tkachuk

text: On March 28, 2019, in a game against the Florida Panthers, Tkachuk tied the Senators' franchise record for most shots on goal in a game with 12. In the same game, he scored his 20th goal of the season to tie Alexandre Daigle for the Senators' record for most goals by a teenage player in a season. Tkachuk finished the 2018–19 season with 22 goals, the second-highest among NHL rookies, behind Elias Pettersson's 28.


title: Brady Tkachuk

text: Tkachuk was selected on January 22, 2020, to replace the injured Auston Matthews on the Atlantic Division roster for the 2020 NHL All-Star Game.


title: Brady Tkachuk

text: On October 14, 2021, Tkachuk signed a seven-year, $57.5 million contract with the Senators. On November 5, Tkachuk was named as the tenth captain in Senators franchise history.


title: Brady Tkachuk

text: On December 2, 2022, in Tkachuk's 300th career game, the Senators captain recorded a Gordie Howe hat trick, scoring his 100th career goal and the game-winning goal in overtime against the New York Rangers.


title: Brady Tkachuk

text: Tkachuk was the captain of the gold-winning U.S. under-18 national team at the 2017 IIHF World U18 Championships.


title: Brady Tkachuk

text: Tkachuk was selected to the U.S. under-20 national team for the 2018 World Junior Ice Hockey Championships in Buffalo, New York, winning bronze.


title: Brady Tkachuk

text: Tkachuk was born in Scottsdale, Arizona as his father, Keith was a member of the Phoenix Coyotes at the time of his birth. He was raised in the St. Louis suburb of Chesterfield, Missouri, after his father's 2001 trade to the Blues. Both Tkachuk brothers attended Chaminade College Preparatory School.


title: Brady Tkachuk

text: Tkachuk is the younger brother of Florida Panthers forward Matthew Tkachuk. He is also cousins with former NHL player and current New Jersey Devils executive Tom Fitzgerald and his sons Ryan and Casey who are both NHL prospects. Kevin Hayes and his late brother Jimmy Hayes are also cousins of the Tkachuks and Fitzgeralds.


title: Brady Tkachuk

text: Tkachuk is a dual citizen of both the United States and Canada, as his mother Chantal is a native of Winnipeg.


title: Transfer (association football)

text: In professional football, a transfer is the action taken whenever a player under contract moves between clubs. It refers to the transferring of a player's registration from one association football club to another. In general, the players can only be transferred during a transfer window and according to the rules set by a governing body (fulfilling the requirements of FIFA, continental and national bodies regulating the purchasing and selling clubs). A negotiated transfer fee is agreed financial compensation paid from an interested club, to the club that possesses the player's exclusive contracted playing rights. When a player moves from one club to another, their old contract is terminated whilst the player and their new destination club will both negotiate on new contract terms (or have earlier mutually agreed on the personal terms). As such, the transfer fee functions as financial compensation (paid to the club which possesses the existing playing rights) for the early mutually agreed termination of the contract of a professional football player. Transfer fees are contingent on the player’s current football abilities, future potential, duration of the existing contract, amount of future salary owed (within the remaining duration of the existing contract) and the willingness of clubs to agree on an economic equilibrium through supply and demand.


title: Transfer (association football)

text: A transfer in Association Football differs significantly to a trade in American, Canadian, and Australian sports, where teams essentially trade existing player contracts. However, cash or contract obligation can be used instead of or with a player such as Major League Baseball and the National Football League to alleviate salary cap and other financial concerns. In some uncommon cases, however, transfers can function in a similar manner to player trades, as teams can offer another player on their squad as part of the compensation in the form of swap deals, in order to lower the financial compensation of the transfer fee.


title: Transfer (association football)

text: According to FIFA, from January to September 2018 there were 15,049 international transfers of male players with fees totalling US$7.1 billion, and 577 international transfers of female players for US$493,235.


title: Transfer (association football)

text: Most transfer activity is conducted during the European summer transfer window (European pre-season window), that overlaps in between 1 July and 31 August of any given year (both dates inclusive), with slight variations of both the start date and end date, for each respective domestic league. Prominent transfers also occur during the European winter transfer window of 1–31 January. Most notably, the transfer deadline dates of the transfer windows, are solely reliant upon the country jurisdiction of the purchasing club, in order to successfully perform the registration of newly transferred players (football clubs worldwide may agree to sell the playing rights of any contracted player at any time to another club whose country's transfer window is still open, in addition free agents may be signed at any time outside the prescribed transfer windows).


title: Transfer (association football)

text: The concept of a football transfer first came into existence in England after The Football Association (FA) introduced player registration sometime after 1885. Before that, a player could agree to play one or more matches for any football club. After the FA recognised professionalism in 1885, it sought to control professional players by introducing a player registration system. Players had to register with a club each season, even if he remained with the same club as in the season before. A player was not allowed to play until he was registered for that season. Once a player was registered with a club he was not allowed to be registered with or play for another club during the same season without the permission of the FA and the club that held his registration. However players were free to join another club before the start of each season, even if their former club wished to retain them.


title: Transfer (association football)

text: Sometime after the Football League was formed in 1888 the Football League decided to introduce the retain-and-transfer system, which restricted clubs from luring players from other clubs, thereby preventing clubs from losing their players and preventing the league from being dominated by a handful of rich clubs. From the start of the 1893–94 season onwards, once a player was registered with a Football League club, he could not be registered with any other club, even in subsequent seasons, without the permission of the club he was registered with. It applied even if the player's annual contract with the club holding their registration was not renewed after it expired. The club was not obliged to play them and, without a contract, the player was not entitled to receive a salary. Nevertheless, if the club refused to release his registration, the player could not play for any other Football League club. Football League clubs soon began to demand and earn a transfer fee from any other Football League club as consideration for agreeing to release or transfer the player's registration.


title: Transfer (association football)

text: In 1912 Charles Sutcliffe helped establish the legality of this retain-and-transfer system when he successfully represented his club Aston Villa during the Kingaby case. The former Villa player Herbert Kingaby had brought legal proceedings against the club for preventing him from playing. However an erroneous strategy pursued by Kingaby's counsel resulted in the suit being dismissed. In England, the "retain" aspect of the system was removed after a decision by the High Court in 1963 in "Eastham v Newcastle United" that it was unreasonable.


title: Transfer (association football)

text: The transfer system remained unchanged until the Bosman ruling. The ruling is named after Jean-Marc Bosman, a former Belgian footballer who in 1990 was registered with Belgian Cup winners RFC Liège. His contract had expired and he was looking to move to French team Dunkerque, but Dunkerque refused to pay the transfer fee of £500,000 that Liège were asking for. Bosman was left in limbo and his wages were cut by 75% due to him not playing. After a lengthy legal battle, Bosman won his case on 15 December 1995 when the European Court of Justice ruled players should legally be free to move when their contract expired.


title: Transfer (association football)

text: The first high-profile "Bosman transfer" was Edgar Davids, who departed Ajax for Milan, but lasted just one year in Milan before moving to league rivals Juventus for a fee of over £5 million. The same summer, Luis Enrique made the controversial decision to let his Real Madrid contract run down by signing for league rivals Barcelona. In 1999, Steve McManaman departed his boyhood club Liverpool for Real Madrid, while Sol Campbell was arguably the most controversial Bosman transfer of all-time when in 2001, he moved from Tottenham Hotspur to local fierce rivals Arsenal. In 2011, playmaker Andrea Pirlo notably completed his contract with A.C. Milan before moving to Juventus. In 2014, it was announced Borussia Dortmund striker Robert Lewandowski would leave the club for league rivals Bayern Munich in the upcoming summer when his contract expired.


title: Transfer (association football)

text: Another impact the case had was the rules regarding foreign players. Before the ruling was made, clubs throughout Europe were limited to the number of foreign players they could employ, and could only play a maximum of three in European competition. FIFA noted it was "disappointed" in the ruling, while Gordon Taylor thought the decision would have a major impact and would "lead to a flood of foreign players... to the detriment of our game". The ruling ensured a team could now choose to play a team of 11 foreign players if it wanted, as was the case when Chelsea became the first team to do so in December 1999. By 2007, the percentage of foreign players in England and Germany had reached 57%, compared with 39% in Spain and France and 30% in Italy. The last team to field an all-English starting line-up was Aston Villa in February 1999, nine months before the first all-foreign squad fielded by a club team in a football match.


title: Transfer (association football)

text: Although there were leagues already implementing the practice, UEFA decided to enforce a continental transfer window in time for the 2002–03 season. UEFA chief executive Gerhard Aigner said that part of the reason behind making the transfer window compulsory was to ensure a partial stabilisation of club squads during the season and to "stop the confusion that has followed Bosman", and, with regards to it possibly damaging smaller clubs financially, he said it did not make sense that clubs would "depend on the transfer of a single player to survive the season". From 2002 to the present day, most leagues around Europe have two windows in which players may be purchased: the end of the season to 31 August, and then for the entirety of the month of January. In England, the club chairmen felt they were "reluctantly being forced" to accept the proposal, and FIFA eventually relaxed the rules regarding out-of-contract players, which enabled them to sign a contract with a new club at any time, thus not depriving football players of income outside of the season’s transfer window.


title: Transfer (association football)

text: In 2003, the English Premier League scrapped a law which forbade loans between clubs in the league. Professional Footballers' Association chairman Gordon Taylor was critical of the change, fearing the new system would "erode the sporting and competitive element of the game". In February 2004, Newcastle United allowed striker Lomana LuaLua to move on loan to fellow Premier League club Portsmouth for three months for a £100,000 fee. On 29 February, LuaLua scored an 89th-minute equaliser against Newcastle in a 1–1 draw, later apologizing to Newcastle supporters. The law was again changed to block players from playing against their parent club, a move which Graham Taylor was critical of. Long-time Arsenal manager Arsène Wenger has been critical of the rule on numerous occasions. In 2012, he asked for the rules to be changed so that only players aged 21 and under can be loaned; in 2013, he said the rule lacks "integrity"; and in 2014, said the system was "not defendable" and protects the clubs who loan players out. In 2013, Football League clubs voted unanimously to close a "ludicrous" loophole which had allowed Watford to loan 14 players from abroad, including ten from Udinese.


title: Transfer (association football)

text: On transfer deadline day in August 2006, West Ham United pulled off what was described as a "major coup" by signing Argentina World Cup stars Carlos Tevez and Javier Mascherano from Corinthians. West Ham's official press release stated Tevez and Mascherano had "been signed for an undisclosed fee and put pen to paper on permanent contracts", but that "all other aspects of the transfers will remain confidential and undisclosed". Mystery shrouded the transfer immediately with regards to who owned the rights to the players, and continued until three years later when Tevez signed for Manchester United. In March 2007, West Ham were charged over the transfers, with the Premier League claiming the club had breached two regulations, U6 and U18, which state respectively, "No person may either directly or indirectly be involved in or have any power to determine or influence the management or administration of more than one club," and, "No club shall enter into a contract which enables any other party to that contract to require the ability materially to influence its policies or the performance of its teams in league matches." West Ham escaped a points deduction, but were given a record fine of £5.5 million by the Premier League. Tevez was also cleared to carry on playing for the club, and he scored the goal on the final matchday of the season, which kept West Ham in the Premier League. Sheffield United, who were relegated from the Premier League at the end of the season, sued West Ham and eventually received a settlement of approximately £20 million.


title: Transfer (association football)

text: Mascherano agreed to leave West Ham to join Liverpool on loan in January 2007, but had to wait for the Premier League to ratify the transfer due to the previous controversy, and the transfer was cleared three weeks later. On 29 February 2008, Liverpool signed Mascherano on a four-year contract, with a fee of £18 million paid to agent Kia Joorabchian. After Joorabchian had paid £2 million to West Ham, Tevez departed for Manchester United at the end of the season on a two-year loan, with United paying £5 million per year. After the loan ended, Tevez transferred to United's rivals Manchester City for a reported fee of £47 million.


title: Transfer (association football)

text: In 2008, the Premier League banned third-party ownership in England, and in 2012, then-UEFA president Michel Platini released a statement in which plans to ban third-party ownership were revealed, stating that "the committee decided that the ownership of football players by third parties should be prohibited as a matter of principle", while then UEFA general secretary Gianni Infantino said, "Third-party ownership of players bears many threats and there are many issues linked with the integrity of the competition and it is really time to regulate that and to have a stance on that." In 2014, Platini again called for the practice to end: "If FIFA fails to act, we will address this issue in our own competitions in Europe. The UEFA Executive Committee has already adopted a position on this issue in principle, and we will see this through," also adding it is a "danger to our sport" and "threatens the integrity of our competitions, damages football's image, poses a long-term threat to clubs' finances and even raises questions about human dignity". He was backed by FIFPro, the worldwide representative organisation for 65,000 professional football players, who stated the rights of the players were "under attack". In September 2014, it was announced by then-FIFA president Sepp Blatter that third-party ownership was to be banned completely following an indeterminate transitional period.


title: Transfer (association football)

text: In April 2006, Hearts player Andy Webster was placed on the transfer list by the club after Webster's agent attempted to engineer a move to Rangers. In late June, Romanov confirmed that Webster, as well as teammate Rudi Skácel, were in talks to agree a move to Southampton. Days later, Romanov reported the pair to FIFA after the players failed to turn up at the airport to fly to Austria for pre-season training. Later in the month, Webster invoked a new ruling in the FIFA laws which allowed players to free themselves from their contract and join a club in another country, providing they were in the third year of a four-year contract and gave his current club due notice, and was set to sign for Wigan Athletic. In September, the transfer was finally ratified by FIFA. despite a late attempt by Hearts to re-sign Webster. However, after playing just five matches for Wigan, he moved to Rangers on loan in January 2007 and was given permission to play following a complaint by Hearts. In May 2007, the tribunal to decide the compensation due to Hearts took place, with Hearts seeking up to £5 million, but were eventually rewarded just £625,000. Scottish Professional Footballers' Association Fraser Wishart described the ruling as a "landmark". In January 2008, after an appeal, the compensation fee was reduced to £150,000 by the Court of Arbitration for Sport (CAS). In 2007, Matuzalém invoked the same clause as Webster to break out of his contract with Shakhtar Donetsk, signing for Real Zaragoza. Matuzalém was found to be in breach of contract, and he and Zaragoza were ordered to pay £11 million in compensation to Shakhtar.


title: Transfer (association football)

text: In August 2010, Brazilian team Santos' 18-year-old homegrown striker Neymar was the subject of a bid in the region of £25 million from English team Chelsea, before he signed a new five-year contract. In June 2011, Neymar was again the subject of a high-profile transfer bids: Chelsea and Real Madrid were both reported as preparing offers of €45 million, before Neymar eventually turned them down to sign another new contract with Santos. In December 2011, ahead of the 2011 FIFA Club World Cup Final, it was reported that Barcelona had paid Santos a €10 million instalment for the guaranteed future transfer of Neymar at any point until 2014. A similar figure of €14 million was reported in March by Spanish radio station Cadena SER, which also reported a total transfer fee of €58 million had already been agreed between the two clubs. Neymar's father was quoted as saying Barcelona was a "great option" for his son. A year later, his father again spoke of a possible transfer for his son, saying he would leave Santos after the 2014 FIFA World Cup, taking place in Brazil, and that Barcelona was the "best path". The manager of the Brazil national team at the time, Mano Menezes, thought a move to Europe before the World Cup would be the best way for Neymar to develop as a player ahead of the tournament, while Neymar himself said, "I'm saying once and for all that I'm not leaving Santos right now."


title: Transfer (association football)

text: On 25 May 2013, Barcelona announced they had agreed a deal with Santos to sign Neymar, who himself released a statement shortly afterwards, saying, "I am not going to wait until Monday. My family and friends now know my decision. On Monday I will sign with Barcelona." The transfer was confirmed on 3 June, with Neymar signing a five-year contract with Barcelona for a fee reported as £48.6 million, a fee later confirmed by Barcelona vice-president Josep Maria Bartomeu. Shortly after the transfer was confirmed, DIS Esporte executive director Roberto Moreno revealed that DIS had not been paid a proportionate amount that equalled their 40% stake in the player; the investors of DIS had been paid only €9.7 million, which Moreno said meant the transfer fee Santos received was just €17 million. Moreno threatened legal action to those privy to the inside knowledge of the transfer deal, saying, "I am going to wait one more week and then I will open a case in court to get access to the information." The legal action was pursued, forcing Santos to produce a document as evidence in which they claimed, "As Santos FC well knows, the total transfer fee for all the federative and economic rights of Neymar Jr was established at €17.1M as stated in the transfer contract signed by both clubs," and they denied any wrongdoing with regards to payments to third parties, stating, "Such amounts... will be shared among Santos FC, TEISA and DIS in the amounts contractually agreed between these entities." Barcelona also paid Santos a fee of €7.9 million for "preferential rights" for three other Santos players, which Bartomeu claimed was not part of the transfer fee.


title: Transfer (association football)

text: In December, Barcelona club member Jordi Cases took the case to court in an attempt to prove "misappropriation of funds", claiming the total fee Barcelona paid was actually €74 million. In January, Barcelona released a statement in which they denied any wrongdoing, citing they had disclosed the €40 million payment to Neymar's parents from the beginning. On 22 January, it was announced that judge Pablo Ruz would gather information as part of a lawsuit against Barcelona president Sandro Rosell. Rosell resigned from his position as president the next day, and a day later, the details of the transfer were revealed by Barcelona; the transfer had in fact cost them a total of €57.1 million (£48.6M), with Neymar's parents confirmed to have received a €40 million sum.


title: Transfer (association football)

text: On 20 February, Barcelona and Bartomeu were charged with tax fraud, and paid a "voluntary" amount of €13.6 million in the same week in an attempt to save the image of the club. Barcelona continued to defend their actions, releasing a statement stating that the club's "dealings with respect to this operation, and in light of all information available, was at all times in line with the relevant legal legislation", while Neymar defended his father's rights to the money he received as part of the deal. Bartomeu, who had been appointed club president following Rosell's resignation, reiterated the belief of himself and the club that the deal was fair and praised the transparency of the club to reveal all the details. The tax charges which had been brought against Bartomeu were dropped in September.


title: Transfer (association football)

text: In 2013, FIFPro launched a legal challenge against the transfer system. FIFPro president Phillipe Piat said that "the transfer system fails 99% of players around the world, it fails football as an industry and it fails the world's most beloved game". According to FIFPro's European president Bobby Barnes, 28% of the money from a transfer fee is paid to agents, and that many players are not paid on time or at all. He claims this leads to these players being "vulnerable targets of crime syndicates, who instigate match-fixing and threaten the very existence of credible football competitions". Writing for the BBC, Matt Slater said that "professional footballers do not enjoy the same freedoms that almost every other EU worker does", and that "players look at US sport, and wonder why their career prospects are still constrained by transfer fees and compensation costs". Barnes argues that "the system encourages speculative, unsustainable, immoral and illegal investment models like third-party ownership of players".


title: Transfer (association football)

text: In 2017, FIFPro agreed to drop the legal challenge after they came to an understanding with FIFA, signing a six-year agreement to improve governance of transfers and conduct a review of the current system. Under the new terms, players who are unpaid by their parent club, mistreated or subject to abusive behaviour, are free to break their contract and leave.


title: Transfer (association football)

text: In May 2014, the Italian Football Federation (FIGC) announced it would be ending co-ownership of players to bring Serie A in line with the other European leagues.


title: Transfer (association football)

text: Players will commonly undergo a medical examination and/or physical fitness test before a transfer can be completed. Occasionally, previously unknown medical problems will be detected, potentially jeopardizing the transfer or the size of the fee.


title: Transfer (association football)

text: Rarely, a player will still be signed by the interested club even if he fails a medical, as happened when Dominic Matteo failed a medical ahead of his move from Liverpool to Leeds United, who spent £4.75 million on Matteo.


title: Transfer (association football)

text: According to footballer Shaun Derry, his first medical was as basic as him bending over to touch his toes to check the stability in his knees, but, as the knowledge of sports science has evolved, the medical now involves MRI scans, and, according to former Nottingham Forest physiotherapist Gary Fleming, ECGs are also performed to check for any problems with the heart. The person performing the medical will check all the major joints, ligaments and the player's sight. A player can fail a medical simply by being unfit, as was the case when Inter Milan tried to sign John Carew.


title: Transfer (association football)

text: One of the earliest, and most high profile, example of a transfer being cancelled due to medical issues in the UK was in November 1971 when Asa Hartford's transfer to Leeds United from West Bromwich Albion collapsed. Amidst a high level of publicity, the two clubs had agreed a fee of £177,000, a then record for Leeds United; but a medical examination found Hartford had a pin-sized hole in his heart, a slight defect he had been born with but had never impacted the progression of his career. On the advice of their medical staff, Leeds United cancelled the transfer. Despite this, Hartford went on to have a long successful playing career, including appearing for Scotland in the 1978 and 1982 World Cups, with his minor heart defect never causing an issue.


title: Transfer (association football)

text: In the summer of 2000, Ruud van Nistelrooy looked set to complete a club record £18.5 million transfer to Manchester United from PSV. Van Nistelrooy was to be unveiled at a press conference four days later, but instead this was used to announce the transfer had been postponed over concerns about his fitness; he had not played for a month due to problems with his knee. The transfer was then cancelled after PSV would not agree to further medical tests, and the next day, he ruptured his anterior cruciate ligament (ACL) in his knee during a training session, leaving him injured for a year. One year later, Van Nistelrooy signed a five-year contract after passing his medical.


title: Transfer (association football)

text: Throughout 2000, Wimbledon striker John Hartson's proposed multimillion-pound moves to Tottenham Hotspur, Rangers and Charlton Athletic all fell through after he failed medicals at each club. In February 2001, Hartson finally transferred to Coventry City.


title: Transfer (association football)

text: In July 2003, Gabriel Milito's transfer to Real Madrid from Independiente was cancelled after the medical examination by the Spanish club. Real Madrid doctors said Milito's knees would suffer severe injuries in the incoming years. Milito then signed with Real Zaragoza, becoming one of the most successful defenders in La Liga. In the incoming season, Zaragoza went to win the Copa del Rey final against Real Madrid. In 2007, he joined Real Madrid's rivals, Barcelona, but at the end of his first season he suffered a knee injury that ruled him out for two years.


title: Transfer (association football)

text: In 2008, Lilian Thuram agreed to sign for Paris Saint-Germain on a free transfer from Barcelona. During his medical, it was discovered he had a severe heart defect which had also ended his brother's life, forcing Thuram to retire.


title: Transfer (association football)

text: In 2009, Milan were set to sign Aly Cissokho from Porto when a medical revealed he had a dental problem which could cause deterioration in posture and potential muscle problems, prompting Milan to cancel the transfer. Cissokho eventually transferred to Lyon one month later.


title: Transfer (association football)

text: On transfer deadline in January 2013, Nottingham Forest were attempting to sign George Boyd from Peterborough United when it collapsed due to an inconclusive eye test. Boyd later signed for Hull City in February, and subsequently scored against Forest in a fixture in March and mocked them with a celebration whereby he used his fingers to make fake glasses. A permanent transfer was arranged in May.


title: Transfer (association football)

text: The first player to ever be transferred for a fee of over £100 was Scottish striker Willie Groves when he made the switch from West Bromwich Albion to Aston Villa in 1893, eight years after the legalisation of professionalism in the sport. It took just 12 years for the figure to become £1,000, when Sunderland striker Alf Common moved to Middlesbrough.


title: Transfer (association football)

text: It was not until 1928 that the first five-figure transfer took place. David Jack of Bolton Wanderers was the subject of interest from Arsenal, and in order to negotiate the fee down, Arsenal manager Herbert Chapman got the Bolton representatives drunk. Arsenal paid £10,890 after Bolton had asked for £13,000, which was double the previous record made when Sunderland signed Burnley's Bob Kelly a fee of for £6,500.


title: Transfer (association football)

text: The first player from outside Great Britain to break the record was Bernabé Ferreyra, a player known as "La Fiera" for his powerful shot. His 1932 transfer from Tigre to River Plate cost £23,000, and the record would last for 17 years (the longest the record has lasted) until it was broken by Manchester United's sale of Johnny Morris to Derby County for £24,000 in March 1949. The record was broken seven further times between 1949 and 1961, when Luis Suárez was sold by Barcelona to Inter Milan for £152,000, becoming the first ever player sold for more than £100,000.


title: Transfer (association football)

text: In 1968, Pietro Anastasi became the first £500,000 player when Juventus purchased him from Varese, which was followed seven years later with Giuseppe Savoldi becoming the first million pound player when he transferred from Bologna to Napoli.


title: Transfer (association football)

text: In English football, the first £1 million fee occurred in 1979, when Nottingham Forest signed striker Trevor Francis from Birmingham City. Later in the same year, the English record fee was broken twice, with fees of close to £1.5 million being paid by Manchester City to Wolverhampton Wanderers for Steve Daley, and by Wolverhampton Wanderers to Aston Villa for Andy Gray. This was during a time when transfer fees were rapidly growing in English football, and the £1.5 million mark was finally reached in 1981 when Manchester United signed Bryan Robson from West Bromwich Albion. However, a change in transfer regulations around this time meant that all fees had to be paid in full within 12 months of the transfer being completed, and at least half of the fee had to be paid when the transfer was first finalised. Consequently, Robson's record fee remained intact for six years, when Liverpool signed Peter Beardsley from Newcastle United for £1.9 million. However, fees well in excess of £2 million had already been paid to English clubs by Barcelona, who had signed Mark Hughes from Manchester United and Gary Lineker from Everton in 1986. At this time, the highest transfer fees were mostly paid by Italian and Spanish clubs. Juventus paid Liverpool more than £3 million for Ian Rush.


title: Transfer (association football)

text: The first £2 million fee paid by an English club came in the summer of 1988, when Tottenham Hotspur signed Paul Gascoigne from Newcastle United. Within weeks of Gascoigne's transfer, the national record was broken again when Tony Cottee moved from West Ham United to Everton for £2.2 million, and again shortly afterwards when Ian Rush returned to Liverpool from Juventus for £2.8 million.


title: Transfer (association football)

text: In the space of two months in the summer of 1992, three transfers broke the record, all by Italian clubs: Jean-Pierre Papin transferred from Marseille to Milan, becoming the world's first ever £10 million player. Almost immediately, rivals Juventus topped that with the signing of Gianluca Vialli for a fee of £12 million from Sampdoria. Milan then completed the signing of Gianluigi Lentini for a fee of £13 million, which stood as the record for three years. In contrast, the English record fee that year was set at £3.6 million Alan Shearer moved to Blackburn Rovers from Southampton, a decade after the world's first £3 million transfer.


title: Transfer (association football)

text: Lentini's transfer remained intact the world record fee for the next four years, although the national record was broken more than once in many countries including England. Shearer's £3.6million record fee was narrowly eclipsed 12 months later when Manchester United signed Roy Keane from Nottingham Forest for £3.75 million. In 1994, Blackburn Rovers paid a record £5 million for Chris Sutton from Norwich City, a decade after the world's first £5 million transfer. Then, in 1995, the national record fee was broken three times in six months – first when Andy Cole joined Manchester United from Newcastle United for £7 million, then with Arsenal's £7.5 million move for Dutch striker Dennis Bergkamp from Inter Milan, and finally with Liverpool's £8.5 million move for Nottingham Forest's Stan Collymore.


title: Transfer (association football)

text: The 1996 transfer of Alan Shearer from Blackburn Rovers to Newcastle United, for a fee of £15 million, kickstarted a year-by-year succession of global record breaking transfers, as well as being the first time in decades that an English club had broken the world record for a transfer fee. It also reflected the rapid rise in English transfer fees since the creation of the Premier League in 1992. Five years earlier, a year before the new league's creation, the national record fee had stood at £2.9 million. Even Collymore's transfer 12 months before Shearer's was little more than half of the money paid for the latest record-breaking transfer.


title: Transfer (association football)

text: Ronaldo moved the following year to Inter Milan from Barcelona for a fee of £17 million, which was followed in 1998 by the shock transfer of his fellow countryman Denílson from São Paulo of Brazil to Real Betis of Spain for a fee of approximately £21 million.


title: Transfer (association football)

text: In 1999 and 2000, Italian clubs returned to their record-breaking ways, with Christian Vieri transferring from Lazio to Inter for £28 million, while Hernán Crespo's transfer from Parma to Lazio ensured he became the first player to cost more than £30 million. The transfer of Vieri led to the suicide of a Lazio fan, who wrote in his suicide note, "All that money for a footballer, but money is not everything in life," while the Crespo transfer prompted the BBC to ask, "[H]as the world gone mad?"


title: Transfer (association football)

text: Although Shearer's status as the world's most expensive footballer would only last for one year, he remained unmatched as the most expensive footballer in England for four years, when Chelsea signed the Dutch striker Jimmy Floyd Hasselbaink for £15 million. Later that year, Shearer's record was finally eclipsed when Leeds United paid £18 million for West Ham United's Rio Ferdinand. In the summer of 2001, the English record was broken twice in the space of a few weeks, both times by Manchester United, who first signed Dutch striker Ruud van Nistelrooy for £19 million, and then signed Argentine midfielder Juan Sebastián Verón for £28.1 million. A year later, they broke the English record fee again by signing Rio Ferdinand from Leeds United for a fee in the region of £29 million, 11 years after Liverpool had paid a mere tenth of that figure to set an English record transfer fee when they signed Dean Saunders.


title: Transfer (association football)

text: It took two weeks for the record to be broken when Luís Figo made a controversial £37 million move from Barcelona to fierce rivals Real Madrid. From that time through the 2015–16 season, Real Madrid held the record, with the next players to subsequently break the record being Zinedine Zidane in 2001 when he signed for £46 million from Juventus, Kaká from Milan for just under £60 million in 2009,


title: Transfer (association football)

text: and £80 million transfer of Cristiano Ronaldo from Manchester United in the same year, lastly being Gareth Bale in 2013, who became the first player to cost €100 million when he transferred from Tottenham Hotspur. Manchester United claimed the record in 2016 when they spent €105 million for Paul Pogba, who returned to the club after four seasons at Juventus. This record was broken in 2017 when Paris Saint-Germain spent €222 million to sign Neymar from Barcelona.


title: Transfer (association football)

text: There have been occasions when a world-record bid has been made but the transfer was never completed. In 2003, shortly after Roman Abramovich had taken over Chelsea, the club made a bid of £71.4 million (€101.5M) for Real Madrid's Raúl, which was rejected, and in 2009, shortly having been taken over by Mansour bin Zayed Al Nahyan, Manchester City made a bid of £100 million (€111M) for Milan's Kaká. The bid was accepted, but after deliberating over the move for a week, Kaká turned down the transfer despite being offered weekly wages of £500,000.


title: Transfer (association football)

text: The sharp rise in transfer fees since the 1990s, and in particular into the third millennium, has been attributed primarily to a large rise in television rights fees and sponsorship. For example, in 2013, new broadcaster BT Sport announced they had agreed to pay £897 million over a three-year period to gain exclusive broadcast rights to the UEFA Champions League and UEFA Europa League.


title: Transfer (association football)

text: Transfer fees are not always officially confirmed by the transacting clubs, and figures published by unofficial sources may or may not take into account various fees such as those paid to agents or a third party, performance-related elements of the fee, and the notional value of any players included in part exchange. This leads to different figures being given by different sources. Performance-related clauses have become more common in recent years, meaning that it is harder to produce definitive lists of the largest transfer fees than was the case in the past. For example, the 2004 transfer of Wayne Rooney from Everton to Manchester United cost an initial fee of £20 million that rose to £27 million due to the number of appearances he made and the number of trophies he won with the club.


title: Transfer (association football)

text: The following tables show the highest transfer fees ever paid in euro for players and managers. The first features the top 20 most expensive transfers involving players, and contains eight transfers which broke the world transfer record: those of Neymar in 2017, Paul Pogba, Gareth Bale, Cristiano Ronaldo, Zinedine Zidane, Luís Figo and Hernán Crespo all broke the record.


title: Transfer (association football)

text: The second list shows the top 20 most expensive transfers involving managers. When a manager moves from one club to another, it usually involves a small figure of compensation being paid, and the figure is rarely released publicly. Because of this, there have only been 20 managers who have ever cost more than £1 million in compensation, as detailed in the table.


title: Transfer (association football)

text: Due to fluctuations in exchange rates lists of the most expensive transfers vary depending on the currency used. Most high-priced transfers take place between clubs in the Eurozone and/or the United Kingdom. The table below is based on euro values but also shows values in pounds. Fees are often not officially announced, and figures reported by the media may not necessarily be accurate.


title: Transfer (association football)

text: As well as this type of regular transfer, which results in the player being "owned" by one club, other forms of transfer are used throughout South America and southern Europe.


title: Transfer (association football)

text: A pre-contract is an agreement by a player and an agreeing to take his registration at a later date, and became more well known after the Bosman ruling in 1995. A club may sign a pre-contract with a player while he is still with another club, by which the player agrees to move to the club at a future date, usually after his contract with his current club expires. Under the Bosman ruling, a player can sign a contract with a new club up to six months before his existing contract expires.


title: Transfer (association football)

text: A pre-contract agreement may be broken by the player or the club, as was the case when Ross County midfielder Richard Brittain signed a pre-contract with St Johnstone. The agreement was made in January 2013, but Brittain changed his mind three months later, citing family reasons. Ross County registered the player as their own in June, and, after discussions with the Scottish FA, St Johnstone and Ross County came to an agreement to let Brittain stay at the club, with St Johnstone cancelling the pre-contract agreement if Ross County paid compensation.


title: Transfer (association football)

text: Although a pre-contract agreement is usually signed to secure the future registration of a player, an agreement can be reached where the club gaining the registration can pay a fee to the other club to sign the player earlier, as was the case in January 2013, when Schalke 04 midfielder Lewis Holtby, who had six months remaining on his contract, signed a pre-contract agreement with Tottenham Hotspur, but at the end of the month, Tottenham paid a fee of £1.5 million to bring the transfer forward.


title: Transfer (association football)

text: Co-ownership is a system whereby a club will purchase 50% of the rights of a player's contract for one year and pay the wages, while also deciding which of the two clubs he will play for. At the end of the year, both clubs can choose to place a bid in an auction, where the highest bid wins. The co-ownership of Alessio Cerci by Torino and Fiorentina proved fruitful for Cerci and Torino, who had paid €2.5 million for the first 50%, and picked up the remainder of his contract after a successful year for just €3.8 million.


title: Transfer (association football)

text: In May 2014, the Italian Football Federation (FIGC) announced it would be ending co-ownership of players to bring Serie A in line with every other league around Europe. The existing ownership deals could be for a year and at the end of it the player and the club must reach an agreement.


title: Transfer (association football)

text: Third party ownership is ownership of a player's economic rights by third-party sources, such as football agents, sports-management agencies, or other investors. The involvement of investors in the "ownership" of players is a common practice in football, particularly in Brazil and Argentina, where many clubs are insolvent or financially limited. Businessmen or other investors buy shares in the economic rights of young players and often cover the costs of their training and accommodation. In return they are entitled to a percentage of a player's future transfer fee.


title: Transfer (association football)

text: The transfer of Carlos Tevez to Manchester City for £47 million in 2009 was controversial for the part played by third-party owner Media Sports Investment (MSI).


title: Transfer (association football)

text: An alternative or an intermediary of a transfer, is a loan. This is where a player is allowed to temporarily play for a club other than the one he is currently contracted to. Loan deals may last from a few weeks to all season-long and can also last for a few seasons. Rarely, a loan of a player can be included in the transfer of another player; for example, the transfer of Dimitar Berbatov from Tottenham Hotspur to Manchester United for £31 million in 2008 included the loan of Fraizer Campbell in the opposite direction.


title: Transfer (association football)

text: Loans often require loanee clubs to pay the loaning club a loan fee for the privilege of obtaining the services of a player on loan. The loanee club, also usually has to pay for the entire salary owed to the player, during the duration of the loan. However, in both instances of high-profile loans of Alexis Sanchez (from Manchester United to Inter Milan in 2019) and Gareth Bale (from Real Madrid to Tottenham in 2020), the loaning clubs would continue to pay a sizeable percentage of the high salaries owed during the loan, in order to successfully complete the loan out of an underperforming player with high salaries, in search for more playing time.


title: Transfer (association football)

text: Loans can also be used to facilitate a permanent transfer that will only occur in the following year’s summer transfer window. This is often conducted in order to spread out the balance of payments of the purchasing club over an extra year, in order to comply with UEFA Financial Fair Play regulations.


title: Transfer (association football)

text: Loans can also be used in conjunction with a permanent transfer of the same player within the same transfer window; the purchasing club (who bought the contractual playing rights of a footballer) can subsequently loan the player back to the selling club or a third club. This is to ensure both the transfer of playing rights ownership (to the purchasing club) and the pursuit of obtaining more experience and matchplay elsewhere (away from the congested squad depth of the purchasing club).


title: Transfer (association football)

text: A transfer may also include a buy-back clause, whereby the selling club attaches an exercisable option to buy-back the player at a predetermined financial amount (which is usually higher than the initial purchase price of the buying club), at a predetermined later date (usually two years after the completed sale). If the option is not exercised by a certain date, the option expires. This is usually conducted by elite clubs who had earlier bought talented young players but would prefer the young players to improve their abilities and become more experienced. For the purchasing club, this would also guarantee the player’s services for a predetermined period (of at least 2 years).


title: Transfer (association football)

text: This differs from a loan, as player ownership changes to the purchasing club along with a transfer fee being sent to the selling club, which enhances the selling club’s ability to adapt to the UEFA Financial Fair Play regulations.


title: Transfer (association football)

text: Often, the buy-back clause is included with another right of first refusal clause, whereby if any third club offers to purchase a player from his current club (second club); the former club of the player (first club) which had previously included the buy-back clause, is able to match any financial offer (made by any third club) to purchase the player.


title: Transfer (association football)

text: A buyout clause refers to a clause in a football player’s contract that requires a willing club which intends to purchase the playing rights of the football player under contract with his current club, to pay a stipulated amount (which is usually substantially high) as stated within the clause, to the club that still owns the contractual playing rights of the player. The buyout clause is only valid during the stipulated duration of the clause, and the current club may always choose to sell at a lower price and before the expiry of the clause, if it chooses to do so and agrees an early transfer with another club.


title: Transfer (association football)

text: Under FIFA rules, if a professional football player transfers to another club during the course of a contract, 5% of any transfer fee, not including training compensation paid to his former club, shall be deducted from the total amount of this transfer fee and distributed by the new club as a solidarity contribution to the club(s) involved in his training and education over the years.


title: Transfer (association football)

text: This solidarity contribution reflects the number of years he was registered with the relevant club(s) between the seasons of his 12th and 23rd birthdays, as follows:


title: Transfer (association football)

text: As of July 2015, there is an ongoing controversy between several youth soccer clubs and the United States Soccer Federation (U.S. Soccer) over this issue. When Major League Soccer's Seattle Sounders sold the rights to DeAndre Yedlin to Tottenham Hotspur for US$4 million, a Seattle-area youth club for which Yedlin had played, Crossfire Premier, sought its share of solidarity payments. While Spurs acknowledged Crossfire's claim, MLS and U.S. Soccer intercepted the funds before they could be sent to Crossfire, claiming that the sealed ruling in a 1996 antitrust case gave MLS exclusive rights to all transfer fees involving league players. Crossfire has since petitioned FIFA to either force payment or allow the club to sue MLS and U.S. Soccer; several other youth clubs have since joined in Crossfire's request, including one of Clint Dempsey's previous clubs.


title: Transfer (association football)

text: However, FIFA does not have any power to force member associations to enforce the clause, thus FIFA only has jurisdiction on international transfers for claiming compensation. Youth clubs are ranked by their sizes to receive certain amount of money, which the schedule of rate would be updated periodically, however the rates would also be affected by the new club that signs the player. Newcastle United had to pay compensation for Charles N'Zogbia even though was signed as a free agent.


title: Transfer (association football)

text: Disagreement over training compensation sometimes produces legal battles in order to escape the payment, which Matthias Lepiller was signed in 2006 by Fiorentina, however an appeal in the Court of Arbitration for Sport (CAS) was rejected in 2011, five years after Lepiller left the club. Clubs also arranged special transfer agreement in order to lower the actual signing cost. For example, Attila Filkor joined a Maltese club as free agent and immediately sold to Inter Milan. As the schedule of rates between Maltese and Italian top division were different, cost was saved until Filkor's mother club sued Inter to FIFA.


title: Transfer (association football)

text: The FA has its own system of training compensation; for example, Chelsea were required to pay compensation to Manchester City for Daniel Sturridge.


title: Transfer (association football)

text: In Italy, Career Premium () were paid to mother club once the players had make his Serie A debut or Italy under-21 debut, for example, Davide Moscardelli. While Preparation Premium () were paid to youth clubs when the players signed his first professional contract.


title: Transfer (association football)

text: In 2005 Italian team Roma were given a one-year transfer ban by FIFA, beginning on 1 July, when in September 2004, French centre back Philippe Mexès joined the club while still contracted with Auxerre. On appeal to the CAS in December 2005, the ban was reduced to end after the January transfer window, but the CAS upheld the view Roma had "not only encouraged Mexès to break his contract with Auxerre, but actively provoked the break".


title: Transfer (association football)

text: In April 2009 Swiss team Sion were told by FIFA they could not sign any players until the 2010 off-season as punishment for signing Egyptian goalkeeper Essam El-Hadary from Egyptian team Al Ahly in 2008 before his contract expired. In 2011, UEFA threatened to ban all Swiss teams from European competition, ordering the Swiss Football Association to make the decision. Sion were eventually given a 36-point deduction.


title: Transfer (association football)

text: On 3 September 2009 Chelsea were banned from registering any new players in the January and Summer 2010 transfer windows after FIFA's dispute resolution chamber (DRC) ruled that French winger Gaël Kakuta had breached his contract with Lens when he joined Chelsea in 2007, and that Chelsea had induced him to do so. However, the ban was quickly lifted by the CAS when Chelsea agreed to pay £793,000 in compensation and training costs. In February 2019, Chelsea were banned by FIFA from signing new player for the next two transfer windows. The FIFA's Disciplinary Committee held the club liable for breaches in regards to international transfer and registration of players under the age of 18. The Stamford outfit was charged under Article 19 in relation to 92 players, of which 29 were reportedly found guilty.


title: Transfer (association football)

text: In 2009 English team Portsmouth were banned from signing new players until debts owed to fellow English teams Chelsea and Arsenal were paid with regard to the transfers of Glen Johnson in 2007 and Lassana Diarra in 2008. The ban was lifted three months later by the Premier League.


title: Transfer (association football)

text: In February 2012 English team Port Vale received a transfer embargo due to an unpaid bill, which meant that the signing of ex-Vale player Chris Birchall could not be completed. Less than two weeks later, Vale entered administration. In November 2012, upon the completion of the purchase of the club by Paul Wildes, Vale exited administration and the embargo was lifted. Soon after, Vale eventually completed the signing of Birchall, who had been playing with Major League Soccer's Columbus Crew.


title: Transfer (association football)

text: In 2012 Scottish team Rangers were given a 12-month registration ban by the Scottish Football Association for breaching rule 66 – bringing the game into disrepute. This meant Rangers could still transfer players into the club, but they could not be registered with the governing body. This came after Rangers entered administration. A Court of Session judge had ruled that the Scottish Football Association (SFA) acted beyond its powers in imposing the year-long transfer ban on Rangers, but Rangers accepted the ban as a condition of gaining membership to the Scottish Football Association. Also in 2012, fellow Scottish team Hearts received a two-month ban for failing to pay the wages of six first-team players and manager McGlynn on time. In 2013 they received an eight-month ban for entering administration, meaning new players would not be able to registered with the club until February 2014.


title: Transfer (association football)

text: In December 2012 English team Bury received a transfer ban after the club took out a short-term loan with the Professional Footballers' Association (PFA). The ban was lifted in January 2013 after they repaid the loan, but in February they received a second embargo after receiving another loan from the PFA. This embargo lasted until May 2013, when the club were taken over by Stewart Day and the loans were repaid, at which point the club had been relegated to League Two and been forced to release 16 players.


title: Transfer (association football)

text: In 2013 English team Watford received a five-month transfer ban for breaching football rules during the period from September 2011 until former owner Laurence Bassini sold the club to Giampaolo Pozzo in June 2012. Watford and Bassini were found guilty of failing to inform the football authorities about financial agreements set up with a company called LNOC, in particular their role in the transfer of Danny Graham to Swansea City. During the embargo period Watford were still able to register players with prior permission from league officials.


title: Transfer (association football)

text: In 2013 French team Nantes received a ban lasting two transfer windows after breaking rules over the 2012 signing of striker Ismaël Bangoura from Emirati club Al Nasr. It was ruled that Nantes had persuaded Bangoura to break his contract with the UAE team, and were fined €4.5 million by FIFA, to be paid to Al Nasr. After an initial reprieve, the ban was upheld.


title: Transfer (association football)

text: In April 2014 Spanish club Barcelona received a transfer ban for two consecutive windows starting June 2014 and a fine of £305,000 for breaches relating to the international transfer and registration of players under the age of 18, while the Royal Spanish Football Federation (RFEF) received a fine of £340,000 and told to "regularise its regulatory framework and existing system concerning the international transfer of minors in football".


title: Transfer (association football)

text: In December 2014 English teams Blackburn Rovers, Leeds United and Nottingham Forest were given a transfer ban of one transfer window for breaking league-implemented financial fair play regulations; the three clubs exceeded deviation limitations on operating loss and shareholder investment, set at £8 million.


title: Transfer (association football)

text: In February 2019, Chelsea were banned by FIFA from signing new players for two transfer windows. The ban was handed following breach of international transfer and registration of players under the age of 18. However, the club still reserved the right to appeal to Court of Arbitration for Sport. In December 2019, the ban was reduced by CAS ahead of January transfer window. However, the club in its statement said that FIFA's conduct was “deeply unsatisfactory".“The approach taken by FIFA to this case has been deeply unsatisfactory, not least as FIFA chose to treat Chelsea entirely differently to Manchester City for reasons that make absolutely no sense to Chelsea,” a club's statement read.


title: Coalition Provisional Authority

text: The Coalition Provisional Authority (CPA; , ) was a transitional government of Iraq established following the invasion of the country on 19 March 2003 by the U.S.-led Multinational Force (or 'the coalition') and the fall of Ba'athist Iraq.


title: Coalition Provisional Authority

text: Citing United Nations Security Council Resolution 1483 (2003) and the laws of war, the CPA was established in May 2003 and vested itself with executive, legislative, and judicial authority over the Iraqi government from the period of the CPA's inception on 21 April 2003 until its dissolution on 28 June 2004 (14 months, 1 week).


title: Coalition Provisional Authority

text: The CPA was strongly criticised for its mismanagement of funds allocated to the reconstruction of Iraq, with over $8 billion of these unaccounted for, including over $1.6 billion in cash that emerged in a basement in Lebanon.


title: Coalition Provisional Authority

text: The Office for Reconstruction and Humanitarian Assistance (ORHA) was established on 20 January 2003 by the United States government two months before the 2003 invasion of Iraq. It was intended to act as a caretaker administration in Iraq until the creation of a democratically elected civilian government.


title: Coalition Provisional Authority

text: Retired United States Army Lieutenant General Jay Garner was appointed as the Director of ORHA, along with three deputies, including British Major-General Tim Cross, in 2003. Upon the dissolution of ORHA and the creation of the CPA, he then became the first chief executive of the CPA. Due to his past military experiences in Iraq during Operation Desert Storm in 1991 and his reconstruction efforts in northern Iraq during Operation Provide Comfort, Garner's credentials and close ties to the U.S. Secretary of Defense Donald Rumsfeld made him an obvious choice for the task. His term, however, lasted only from 21 April 2003 until he was replaced abruptly less than a month later by L. Paul Bremer on 11 May 2003.


title: Coalition Provisional Authority

text: Garner's swift dismissal from his post by U.S. authorities came as a surprise to many within the CPA. In an interview with the BBC program "Newsnight" Garner publicly stated that his preference was to put the Iraqi people in charge as soon as possible and to do it with some form of elections.


title: Coalition Provisional Authority

text: Upon assuming the post of chief executive of the CPA in May 2003, L. Paul Bremer also assumed the title of U.S. Presidential Envoy and Administrator in Iraq. He was frequently called Ambassador by numerous media organizations and the White House because it was the highest government rank he had achieved (Ambassador to Netherlands). But Bremer was not ambassador to Iraq, and there was no U.S. diplomatic mission in Iraq until June 2004, after the CPA transferred sovereignty to the Iraqi Interim Government. At the CPA, Bremer moved quickly to install opaque and corruption-prone methods for the withdrawal and transportation of extremely large amounts of cash often transported from the US to Iraq by C-17 transport plane.


title: Coalition Provisional Authority

text: The CPA was created and funded as a division of the United States Department of Defense, and as Administrator, Bremer reported directly to the Secretary of Defense. Although troops from several of the coalition countries were present in Iraq at this time, the U.S. Central Command (USCENTCOM) was the primary military apparatus charged with providing direct combat support to the CPA to enforce its authority during the occupation of Iraq.


title: Coalition Provisional Authority

text: While many of Saddam Hussein's ornate palaces were looted in the days immediately following the invasion, most of the physical structures themselves survived relatively intact. It is in these numerous palaces situated throughout the country that the CPA chose to set up office in order to govern. Several of these palaces were retained by the U.S. government even after the transition of power back to the Iraqi people. The administration was centered in a district of Baghdad known as the Green Zone, which eventually became a highly secure walled-off enclave.


title: Coalition Provisional Authority

text: The CPA was also responsible for administering the Development Fund for Iraq during the year following the invasion. This fund superseded the earlier UN oil-for-food program, and provided funding for Iraq's wheat purchase program, the currency exchange program, the electricity and oil infrastructure programs, equipment for Iraq's security forces, Iraqi civil service salaries, and the operations of the various government ministries.


title: Coalition Provisional Authority

text: The first act of the CPA under Bremer, Coalition Provisional Authority Order 1, was to order the de-Ba'athification of Iraqi society. On 23 May, CPA Order Number 2 formally disbanded the Iraqi army, as well as other public servants including nurses and doctors and eventually led to the direct unemployment of more than 500,000 Iraqi citizens. On 22 July 2003, the CPA formed the Iraqi Governing Council and appointed its members. The Council membership consisted largely of Iraqi expatriates who had previously fled the country during the rule of Saddam Hussein and also with many outspoken dissidents who had been persecuted by the former regime. The CPA under Bremer then went on to privatise and sell off publicly owned assets and companies to multinational companies, whilst setting about issuing unilaterally developed decrees such as Order 37 and Order 39, which reduced Iraq's corporation tax from 40% to 15% and allowed foreign entities to enjoy 100% ownership of Iraqi assets.


title: Coalition Provisional Authority

text: Though still subordinate to the CPA, the Iraqi Governing Council had several key responsibilities of its own: appointing representatives to the United Nations, appointing interim ministers to Iraq's vacant cabinet positions, and drafting a temporary constitution known as the Transitional Administrative Law (TAL), which would be used to govern Iraq until a permanent constitution could be written and approved by the general electorate.


title: Coalition Provisional Authority

text: In the late afternoon of 14 December 2003, the CPA held a press conference at the Iraqi Forum convention center within Baghdad's Green Zone to announce that former President of Iraq Saddam Hussein had been taken into custody the previous night from a foxhole in a town near Saddam's home town of Tikrit, Iraq. Present at the announcement was Lieutenant General Ricardo Sanchez of the U.S. Army, Administrator Bremer, members of the British and American intelligence agencies, several members of the Iraqi Governing Council, and a large room full of journalists representing news organizations from around the world.


title: Coalition Provisional Authority

text: In order to defeat possible insurgent planning and under pressure from the Bush White House which wanted the occupation to end by the 2004 presidential election, the CPA transferred power to the newly appointed Iraqi Interim Government at 10:26 AM local time on 28 June 2004. The transfer of power was originally scheduled for 30 June 2004, but because of a concern that the transfer would lead to insurgent attacks the ceremony was held, unannounced, two days ahead of schedule. The transfer took place behind closed doors with little fanfare. With the CPA disbanded, Bremer left Iraq that same day.


title: Coalition Provisional Authority

text: The United States hoped that Iraq could be reconstructed and democratized in much the same way as Japan and Germany were after the Second World War, using them as "examples or even models of successful military occupations."


title: Coalition Provisional Authority

text: The CPA was divided into four geographic regions. CPA North was headquartered in the northern Iraqi city of Erbil, CPA Central in Baghdad at Saddam's former Republican Palace, CPA South Central in the Iraqi city of Al Hillah near the ruins of Babylon and CPA South in the southern Iraqi city of Basra. Each region operated semi-autonomously, and all four had the same common goals for reconstruction of the country. Throughout the existence of the CPA, the security situation and levels of civil unrest throughout the country varied by region, and these variances were reflected in the different levels of program


title: Coalition Provisional Authority

text: United Nations resolution 1483 transferred the authority to authorize expenditures from Iraq's oil revenue from the United Nations to the Coalition Provisional Authority—under certain conditions, including:


title: Coalition Provisional Authority

text: The International Advisory and Monitoring Board consisted of senior financial experts from the United Nations, the International Monetary Fund, the World Bank and the Arab Fund for Social and Economic Development.


title: Coalition Provisional Authority

text: The IAMB had serious concerns over the CPA's lack of transparency and lack of adequate financial controls, which were never resolved. The IAMB still exists and is playing a role in the investigations into the CPA's financial management.


title: Coalition Provisional Authority

text: The Program Review Board (PRB) was an eleven-member board that consisted of ten staff members from the CPA and one member of the Iraqi Governing Council. The chair of the board was also the CPA's senior advisor to the Iraqi Ministry of Finance.


title: Coalition Provisional Authority

text: It was the board's responsibility to review and make recommendations to the CPA administrator on which contracts should be awarded. In order to ensure transparency, all key discussions regarding the pros and cons of the programs under consideration were to be made public. The CPA administrator was supposed to make decisions on the awarding of contracts only after receiving a recommendation from this committee.


title: Coalition Provisional Authority

text: The Notes on Internal Control from KPMG's audit of DFI expenditures was particularly critical of PRB record-keeping's failing to fulfill the CPA's transparency obligation. In particular:


title: Coalition Provisional Authority

text: Prior to US occupation, Iraq had a centrally planned economy. Among other things, it prohibited foreign ownership of Iraqi businesses, ran most large industries as state-owned enterprises, and imposed large tariffs to keep out foreign goods. After the invasion of Iraq, the CPA quickly began issuing many binding orders privatizing Iraq's economy and opening it up to foreign investment.


title: Coalition Provisional Authority

text: CPA Order 39, entitled "Foreign Investment," provided that "A foreign investor shall be entitled to make foreign investments in Iraq on terms no less favorable than those applicable to an Iraqi investor," and that "[t]he amount of foreign participation in newly formed or existing business entities in Iraq shall not be limited..." Additionally, the foreign investor "shall be authorized to... transfer abroad without delay all funds associated with its foreign investment, including shares or profits and dividends...". Critics assert that the CPA drastically altered Iraq's economy, allowing virtually unlimited and unrestricted foreign investment and placing no limitations on the expatriation of profit. However, these policies were in accord with current international standards on foreign direct investment to which most of the developed world adheres. The order concluded, "Where an international agreement to which Iraq is a party provides for more favorable terms with respect to foreign investors undertaking investment activities in Iraq, the more favorable terms under the international agreement shall apply." According to critics, this order was designed to create as favorable an environment for foreign investors as possible, thereby allowing American and multinational corporations to dominate Iraq's economy. Others argue the CPA considered free market reform essential for Iraq's oil wealth to generate sustainable growth and development, instead of consigning Iraq to a resource trap by maintaining the laws of the previous totalitarian regime.


title: Coalition Provisional Authority

text: CPA Order 17 granted all foreign contractors operating in Iraq immunity from "Iraqi legal process," effectively granting immunity from any kind of suit, civil or criminal, for actions the contractors engaged in within Iraq. CPA Order 49 provided a tax cut for corporations operating within Iraq. It reduced the rate from a maximum of 40% to a maximum of 15% on income. Corporations working with the CPA were exempted from owing any tax. CPA Order 12, amended by Order 54, suspended all tariffs, thus removing the advantage that domestic Iraqi producers had over foreign producers. However, a 5% "reconstruction levy" on all imported goods was later reimposed to help finance Iraqi-initiated reconstruction projects.


title: Coalition Provisional Authority

text: CPA Order 57 provided for the appointment of "Inspectors General" to operate within each Iraqi government ministry, for the purposes of rooting out corruption. These Inspectors General were to be "appointed to a 5-year term by the Administrator [Paul Bremer]," and were given sweeping powers "to conduct investigations, audits, evaluations, inspections, and other reviews..."


title: Coalition Provisional Authority

text: Critics contend this is a mechanism for ensuring continuing American influence in Iraqi governance even after the transfer of all sovereignty to the country.


title: Coalition Provisional Authority

text: Critics contend that the controversial policies are fundamentally anti-democratic, or illegal under international law, because significant economic reform can only be legitimate if passed initially by an elected Iraqi government free of foreign occupation and domination, and because an occupying power is prohibited from rewriting the laws of the occupied country.


title: Coalition Provisional Authority

text: The CPA argued that imposing Order 39 was permitted under Resolution 1483, because it required the CPA to "promote the welfare of the Iraqi people through the effective administration of the territory," and to create "conditions in which the Iraqi people can freely determine their own political future." Proponents of this position state Resolution 1483 necessarily requires radical economic restructuring, so it allowed an exception to international law regarding occupation. However, others point out that Resolution 1483 "calls upon all concerned to comply with international law including in particular the Geneva Conventions of 1949", which would require an occupying force to respect the laws in force in the country unless absolutely prevented.


title: Coalition Provisional Authority

text: In May 2003, the CPA took over the responsibility for administering the Development Fund for Iraq (DFI). Established from the earlier UN oil-for-food program, the CPA was authorized to manage the DFI, which took in approximately $20 billion in the year after the invasion. The CPA also administered $18.4 billion that the United States Congress allocated for Iraqi reconstruction in November 2003, known as the Iraq Relief and Reconstruction Fund (IRRF).


title: Coalition Provisional Authority

text: By June 2004, the CPA had spent, or allocated, $19.1 billion of the DFI funds—while spending only $400 million from the IRRF. Critics suggest that Bremer selectively spent from the DFI because it was more free from accounting oversight by the Government Accountability Office (GAO).


title: Coalition Provisional Authority

text: This balance between DFI and IRRF expenditures might be justifiable by the argument that the IRRF was not intended to finance the Iraqi government ministries or the Public Distribution System (state food rations from the Oil-for-food program), which the DFI was intended to cover. The $18.4 billion authorized by the U.S. congress was intended to finance large reconstruction projects such as power and sewage plants, not to provide the day-to-day operating expenses of the Iraqi government. Expenditure on the IRRF projects could be seen as delayed by the projects being in their planning and early site preparation stages and it could be said that it is not surprising that little money had been disbursed at that point, or that so much of the Development Fund for Iraq had been expended as that fund was the primary source of revenue the Iraqi government had. However, by reviewing reports from Special Inspector General for Iraq Reconstruction (SIGIR) and other reviews and audits, it becomes clear that DFI funds were expended on projects that clearly would have been appropriate for management under IRRF. What has been troubling to auditors and inspectors general is that large amounts of DFI funding is as yet unaccounted for and was expended in reconstruction projects that failed to provide a return on investment for the Iraqi people. By funding projects under DFI the CPA avoided legal requirements to comply with US Federal Acquisition Regulations (USFARS) as required for the administration of IRRF and other US taxpayer provided funding. It is also pertinent that expenditures under IRRF were also not administered strictly according to USFARS thereby causing severe waste, fraud and abuse as documented by SIGIR and other auditing agencies.


title: Coalition Provisional Authority

text: When authority to manage the revenue from Iraq's oil on behalf of the Iraqi people through United Nations resolution, that authority was transferred under certain conditions.


title: Coalition Provisional Authority

text: With input from the IAMB accounting firm KPMG was appointed to audit the CPA's expenditures from the DFI.


title: Coalition Provisional Authority

text: On 20 June 2005 the staff of the Committee on Government Reform prepared a report for Congressman Henry Waxman on the CPA's expenditures from the DFI that raised additional causes for concern. Further criticism was leveled at the CPA when it was revealed that $12 billion of cash had been delivered by C-130 planes on shrinkwrapped pallets of $100 bills. The cash deliveries were described in a memo prepared for the United States House Committee on Oversight and Government Reform, which concluded that "Many of the funds appear to have been lost to corruption and waste... Some of the funds could have enriched both criminals and insurgents..." Henry Waxman, the chair of the House committee commented, "Who in their right mind would send 363 tons of cash into a war zone?" A single flight to Iraq on 12 December 2003 which contained $1.5 billion in cash is said to be the largest single Federal Reserve payout in US history according to Henry Waxman.


title: Coalition Provisional Authority

text: In 2011, a new American audit found that almost all of the missing $6.6 billion had been transferred to the Central Bank of Iraq. Special Inspector General for Iraq Reconstruction Stuart Bowen said that "Any doubts about how the money was handled after it left U.S. control is an Iraqi -- not U.S. government -- question".


title: Coalition Provisional Authority

text: Although the CPA awarded contracts for essential reconstruction to American firms, some critics claim those firms did relatively little work. Bechtel, for instance, was awarded the contract to repair the Iraqi sewage and drinking water plants. Yet today many Iraqis remain without safe drinking water or adequate supplies of electricity. Coalition military forces were too heavily tasked to provide requisite security for all contractors in Iraq. Contract funds therefore had to be partially shifted from reconstruction activities to meet security requirements that had not been envisioned when the contracts were initially let. Moreover, progress in reconstruction frequently faced setbacks due to insurgency activities designed to disrupt rebuilding of the infrastructure. This insurgent activity significantly slowed reconstruction and required adjustment of project goals due to funds consumed by providing necessary security in excess of that originally planned.


title: Coalition Provisional Authority

text: According to USAID, as of October 2003, peak electrical generation had reached pre-war levels of 4,500 MW, and they were then collaborating with Bechtel as well as the Iraqi Interior Ministry and others on some 2,000 MW of projected capacity. The CPA set a goal of 6,000 MW generation capacity for the summer of 2004, which has never been reached. Peak generation capacity of 5,365 MW was achieved in August 2004, six weeks after the transfer of sovereignty. Current generation stands at approximately 13,000 MW. Weekly updates and financial summaries are provided by USAID's Iraq homepage as currently as is possible.


title: Dar Salim

text: Dar Salim (born 18 August 1977) is a Danish actor. He received a Bodil Award nomination in the category Best Actor for the film "Go With Peace, Jamil" in 2008.


title: Dar Salim

text: Dar Salim was born in Baghdad, Iraq. He fled to Denmark as a six-year-old refugee and lived on Amager. After high school he worked as a tour guide and as a Royal Guard. He's also a trained pilot.