Hidetoshi Nakata
Scandals also involved inaccurate dating of profits obtained via player transfers. For example, in July 2001 Roma sold their Japanese international midfielder Hidetoshi Nakata for 55 billion lire, but the club documented the profit in their accounts for the 2000–01 season, claiming that the deal was agreed to before the cut-off of the financial year, which was 30 June 2001 for most clubs.