Chelsea forward Tammy Abraham appears set to become the latest academy player to depart Stamford Bridge this summer.
The striker is on the verge of a move to AS Roma having been spotted leaving an airport in the city with a deal having already been agreed between the two clubs.
Following the considerable exits of Fikayo Tomori and Marc Guehi, the Blues are reportedly set to scoop €40m (£34m) for his signature from the Italian giants.
However, it might well be some time before the Blues see any of that transfer fee with details having emerged regarding the complicated structure that sees Abraham swap Stamford Bridge for the Stadio Olimpico.
According to Gianluca Di Marzio, Roma are only set to pay €5m (£4.25m) for the striker this summer, with a further payment of €20m (£17m) expected in various instalments by the summer of 2024.
The club will then pay-off the final €15m (£12.7m) owed to Chelsea ahead of the 2024/25 campaign.
Abraham is expected to pen a five-year deal in Italy, meaning that his final fee will not be paid off until the final year of his contract with Roma.
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The agreement on payments is not the only complicated aspect of Abraham’s switch to the Stadio Olimpico.
It has previously been reported that Chelsea will retain a buy-back clause in the deal worth €80m (£68m) but that cannot be activated for at least two years until the summer transfer window of 2023.
Abraham is set to leave Chelsea having scored 30 goals in 82 appearances for the club in all competitions. However, he fell down the pecking order under Thomas Tuchel and his task for regular minutes was then made even more difficult with the arrival of club record transfer Romelu Lukaku from Inter Milan.