Sunderland

It is common practice these days for transfer fees to have performance-based add-ons. The theory is the selling club gains more if the player goes on to be extremely successful, while the buying club is to some extent protected financially if the transfer doesn't work out.

In some cases, the total value of add-ons is significant - Real Madrid could end up paying an extra £30m to Borussia Dortmund for Jude Bellingham depending on how successful he is over the course of his career in the Spanish capital, for example.

In others, like the potential £1.7m worth of add-ons Brighton's £29.78m signing of Greece Under-21 forward Charalampos Kostoulas, are less significant.

Clubs sometimes say add-ons are 'easily achievable' or 'difficult'.

Easier-to-achieve add-ons can include things like making a basic number of appearances, or scoring a certain amount of goals. Add-ons can also be attached to a team's success rather than the individual player's - a club may agree to an add-on requiring an extra payment if they qualify for Europe, for example.

Others can be more ambitious - tied to extreme levels of individual or collective success, like winning the Champions League or the Ballon d'Or.

An example of the difficulty add-ons can present when discussing valuations would be the claims made in the Portuguese media in 2022 that the first additional payment in Darwin Nunez's £64m-plus-add-ons move from Benfica to Liverpool was triggered by the Uruguayan making just 10 appearances.

Then Liverpool boss Arne Slot rejected speculation he had not started Nunez in some games because it would trigger an additional payment.

Whether Liverpool paid more for Nunez, or club captain Virgil van Dijk - for whom they paid a flat fee of £75m to Southampton in 2017 - cannot be determined without knowing exactly what add-ons were included in the Nunez deal, then figuring out which conditions he has and has not met.

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"I don't think Sunderland will be anywhere near the relegation zone," says sports journalist Ian Murtagh, despite Regis le Bris' side "entering the unknown" after securing European football.

The Black Cats have gone from the third tier of English football to the Premier League, and now the Europa League, in just four years.

"Sunderland are entering the unknown in the sense that they won't just be playing 40 to 42 games this season, they will be playing over 50 games," Murtagh explained. "But it is lazy punditry to talk about second season syndrome.

"People are casting their minds back to when Ipswich Town qualified for Europe and then were relegated from the top-flight.

"But, if you look across Premier League history, only four or five sides have been relegated in their second season - and I don't think Sunderland will be anywhere near the relegation zone.

"Let's not forget the most important transfer of the summer in the north east is a non-transfer - Granit Xhaka is staying. How many Newcastle fans are sat there wishing that situation was true for them with Bruno Guimaraes?

"I do think Sunderland's hierarchy were considering cashing in on one of their prized assets, like Noah Sadiki or Robin Roefs, back in May. But I think they made a decision to stick with what they've got in the subsequent weeks.

"This side can improve. Yes they need to bring in reinforcements, but I actually think they will spend quite big by the end of this window."

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Sunderland centre-back Leo Hjelde has joined Belgian Pro League side KV Mechelen on a three-year contract, with a club option for a further year.

The 22-year-old, who joined the Black Cats from Leeds United on a four-and-a-half-year deal in January 2024, only made 30 first-team appearances for the club.

Hjelde spent the second half of last season on loan with Championship side Sheffield United, however he only featured eight times for Chris Wilder's side.

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Sunderland's director of football Florent Ghisolfi believes it is "the right moment" for goalkeeper Anthony Patterson "to start a new chapter in his career" after a 16-year stay at the Stadium of Light.

The 26-year-old, who joined the club's academy set-up as a 10-year-old in 2010, has penned a four-year deal with Championship club Wrexham.

Patterson made 253 appearances and kept 69 clean sheets for the Black Cats across all age groups, while also spending time out on loan with Notts County and Millwall.

"He has a special connection with Sunderland," Ghisolfi said. "He joined the academy at the age of 10, came through every stage of the club, and played an important role in some very special moments in our recent history.

"He has always represented Sunderland with professionalism and humility - and everyone at the club should be proud of his journey.

"This is the right moment for him to start a new chapter in his career. We thank him sincerely for everything he has given to Sunderland and we wish him every success at Wrexham.

"He will always have a special place here."

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Former Sunderland striker Marco Gabbiadini strongly supports the club's endeavours to "keep hold of their key players" ahead of the 2026-27 season, after Regis le Bris highlighted the need to be "really precise" in the transfer window.

Belgium international Thomas Meunier is the only player to arrive on a permanent deal so far, having joined on a free transfer from Lille.

"Like most Sunderland fans, I'm checking the BBC Sport website regularly just to make sure I haven't missed anything," Gabbiadini told BBC Radio Newcastle.

"We might not sign many, but we haven't lost any of our really key players either. I do think that was a worry at the end of last season because so many of our players had big seasons.

"We did have a bit of a near-miss with Granit Xhaka, but he is still at the club. That will probably be one of the biggest deals that wasn't done this summer for us."

Black Cats defender Leo Hjelde is one player who could be heading for the Stadium of Light exit doors this summer, though.

The 22-year-old is on the brink of joining Belgian Pro League side KV Mechelen, as reported by Sunderland Echo, external, after being loaned out to Championship side Sheffield United for the second half of last season.

"He is a player that hasn't pulled up any trees," Gabbiadini added. "But he has been dependable in the moments we've needed him.

"Unfortunately, the Premier League can be a cruel mistress. Once a club gets the success of getting into the top flight, some of the players do fall by the wayside.

"But hopefully he goes on and continues to have a strong career elsewhere."

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Sunderland left-back Arthur Masuaku has completed a move to Turkish Super Lig side Konyaspor.

The 32-year-old, who joined the Black Cats on a two-year contract in August 2025, only made four senior appearances for the club.

Masuaku spent the second half of last season on loan at Ligue 1 club Lens, having spent five years in their youth set-up, but only made six appearances in all competitions.

The DR Congo international has previous experience of playing in Turkey, having played for Besiktas between 2022 and 2025 - making 108 appearances, scoring three goals and registering 18 assists.

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New Sunderland signing Thomas Meunier says the Black Cats showed they "really wanted me" when they signed him as a free agent earlier this summer.

The 34-year-old is Sunderland's only permanent arrival so far this window, despite the club preparing for a return to European football.

"We got in touch already last season during the summer," Meunier told BBC Radio Newcastle.

"Lille refused because they knew that if I had to leave, they would have to spend money on another right-back. Finally we did it this summer and I have to say I had also other offers, but just playing for Sunderland - they convinced me quite quickly.

"We were back from the World Cup, they called me, it took like five minutes. Two hours later I had the first offer, six hours later I had the second offer, and the day after I was there for the medical testing.

"So, this proves as well that the Sunderland really wanted me."

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Sunderland boss Regis Le Bris says recruitment this summer preparing for a Europa League campaign is "much harder" than it was before last season's Premier League return.

Defender Thomas Meunier is the only player to arrive on a permanent deal to the Black Cats so far this window, on a free transfer after his departure from Lille.

Speaking after Saturday's 2-0 pre-season win over Ligue 1 side Lens, Le Bris said: "Today, and probably in the USA as well, we showed that our squad is already well connected with good players and probably the first good recruitment is to keep your strength.

"I think at the minute it's done, which is really good, and we'll add two, three, four - we'll see. The transfer window is still unpredictable but we are working behind the scenes to strengthen the squad.

"But, it's really different if you compare with the last season.

"Here we have to be really precise and when you are looking for someone, a specific profile, it's much harder."

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Sunderland boss Regis Le Bris says the club are building for "one of the most exciting seasons for this club in over 50 years" after the Black Cats continued their pre-season preparations with a 2-0 win against Ligue 1 side Lens.

Second-half goals from Trai Hume and Wilson Isidor secured the victory in Sunderland's penultimate pre-season friendly before the beginning of a competitive season which will see them play in the Europa League.

"We are building for the season ahead - one of the most exciting seasons for this club in over 50 years," Le Bris said post-match.

"Layer by layer, step by step, we are improving every day.

"Today was a good game, a good step-up, against a very good side.

"I thought we played well; we were in control for long spells throughout the 90 minutes.

"We found solutions to score, which is always important.

"Winning games is our job, so today is another step forward, but we still have things to do. We were deserving of the victory.

"I can feel the energy of the squad, and I like the direction we are heading in. The lads are totally aware of the challenge and are working really hard. The energy, the togetherness, our connection with the fans, it feels like we have impetus.

"If we keep building on those foundations, we will have good results, for sure."

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Former Sunderland player Darren Williams gives his take on the clubs transfer business on BBC Radio Newcastle: "You have to be careful with your certain players who have influence. Like Granit Xhaka, he has a massive influence over the side.

"When he was out we came off the gas a bit, you have to look after him. He will want to play Europa League football and has vast experience.

"We do need to strengthen the squad as well, because we are going to go through injury phases. It is important we do bring, I would say, three or four in."

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Sunderland are in pole position to sign Mozambique winger Geny Catamo from Sporting Lisbon, with Aston Villa, Brentford and Everton among the clubs with an eye on the 25-year-old. (Teamtalk), external

Want more transfer stories? Read Friday's full gossip column

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Katharine Sharpe and Simon Casson
BBC Sport senior journalists

The 2025-26 Premier League and Championship seasons included the introduction of squad-cost ratio rules on a shadow basis, testing to see how a spending cap for squad costs set at a percentage of a club's total revenues might work.

These SCR regulations have now been permanently implemented for the 2026-27 season, replacing previous profit and sustainability rules (PSR).

Uefa has a 70% SCR cap for European competitions, so Premier League clubs who qualified for Europe fall in line with this limit.

Clubs who did not qualify for Europe, and so are only taking part in domestic competitions, are capped at 85% of their total revenue.

However, clubs can spend above the 85% limit by using a multi-year rolling allowance of 30%. This allows them to invest ahead of revenue and variance or sporting underperformance.

Every club will start this coming season on 85% + 30% allowance, so effectively 115%.

If a club spends 105% on their squad in 2026-27, it means they have used 20% of their allowance, and for 2027-28 their maximum spend before potential sporting sanction is 95%.

If a club spend less than 85%, they can increase the allowance again to the maximum of 30%.

Spending above 85% but under the allowance results in a financial penalty, whereas going over both the 85% and the allowance will land the club a fixed six-point deduction which increases by one point for every £6.5m spent over the 115%.

'Anchoring' was also trialled in 2025-26, which meant any club's spending could not exceed a multiple of income earned by the bottom-placed club - however this was rejected at a vote of Premier League clubs.

SCR was approved by a vote of 14 clubs to six, and was introduced alongside sustainability and systemic resilience (SSR) regulations.

SSR involves three tests that are applied throughout the season:

Working capital test - assesses short-term cash resources

Liquidity test - assesses medium-term liquidity and resilience

Positive equity test -assesses long-term financial health

The aim of the SCR and SSR regulations is to stop the richest owners providing endless funds to their clubs to sign new players, as any money injected this way does not count as seasonal revenue.

They will also aim to prevent clubs from overspending and accruing unmanageable losses.

Read more about the rules here

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Speculation has surrounded Wilson Isidor's future at Sunderland since last season.

West Ham have shown interest in the forward, but BBC Radio Newcastle's Nick Barnes believes the prospect of playing in the Championship is not a move Isidor would consider.

"Le Bris didn't want to see Isidor go, and the club have been very firm in that. He has been linked with West Ham, but it is looking clear that he is not going to go to the London Stadium."

During Sunderland's pre-season tour of the United States, the 25-year-old said he is aiming to improve his tally of six goals scored last campaign.

"I want to score more, but the Premier League is different. The biggest league in the world. The best players, the best stadiums and the best fans," said Isidor.

Last season, he featured in 35 games in all competitions for the Wearside club, but Barnes said fans questioned his heart during games.

"Some people felt last season when he came on he didn't look wholeheartedly in it, but his attitude off the pitch is good. The fans love him and he loves the fans.

"He talks all about the Premier League, so even to entertain a move to West Ham is not on the horizon as he wants to establish himself as a Premier League player."

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Sunderland have confirmed forward Ahmed Abdullahi has joined Turkish Superlig side Eyupspor on a permanent contract.

The 22-year-old joined the Black Cats on deadline day in August 2024, but failed make a competitive appearance in Regis le Bris' side.

Abdullahi signed a four-year contract with Sunderland and arrived for an undisclosed fee.

Before arriving at Sunderland he had scored 21 goals in 28 appearances in the Belgian third tier for Gent's development side.

Michael Emons
BBC Sport journalist

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Although only 19, English midfielder Chris Rigg is closing in on 100 appearances for the Sunderland first team.

He played an integral part in helping the Black Cats get into the Premier League with 42 league appearances in 2024-25, including starting the Play-Off final win over Sheffield United at Wembley.

Rigg, who can operate as a defensive or attacking central midfielder, then made the step-up impressively, starting 11 Premier League matches, with a further seven appearances from the bench.

Already a regular for England Under-19s, Rigg will expect to play a vital role for his club this season, especially with Sunderland having more games as they will be playing in the Europa League - their first major European campaign since the 1970s.

Read more on youngsters to watch at each Premier League club this season

Sunderland will not be selling Haiti striker Wilson Isidor, 25, this summer despite interest from a host of clubs - particularly West Ham. (Sky Sports), external

Want more transfer stories? Read Tuesday's full gossip column

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Should a club build a new stadium or upgrade its current home in a bid to maintain some history? How significant is a new ground in terms of revenue generated? Will it move the needle?

BBC Sport has worked with football finance expert Kieran Maguire to consider the impact a new home has.

Take a look at your club's matchday revenue figures from 2024-25 below and get the full article here.

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Sunderland ended their pre-season tour of North America with a 1-0 win over Championship side Wrexham in Philadelphia.

Speaking after the match, manager Regis le Bris said: "It was important to build game time and work on some key details.

"It was a second experience on the tour of lining up against a side playing with that 5-4-1 shape, but I was pleased with how we did."

On the 12-day trip in America, Le Bris said: "It's been a good trip, a really good trip to build cohesion and togetherness in the squad, which will be one of our key pillars for the season.

"It's been amazing to connect with new fans around the USA.

"The season ahead isn't just about the players, it's about the fans and the club and all being together.

"It's been a great experience and one we've all really enjoyed."

Sunderland's next pre-season fixture is on Saturday against Lens at Stade Bollaert-Delelis (09:00 BST).

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Wrexham were narrowly beaten 1-0 by Sunderland in their final pre-season friendly ahead of the new season.

Phil Parkinson's side signed off from their three match tour of the United States in Philadelphia, hometown of the club's co-owner Rob Mac.

Nordi Mukiele put Sunderland ahead on 33 minutes with a fine finish from close range after good build up play by Habib Diarra and Brian Brobbey.

Four minutes later Wales forward Nathan Broadhead netted from new signing Daniel Imray's cross but his effort was ruled offside.

Libby Cacace fired across the face of goal while Broadhead's glancing header was well gathered by keeper Anthony Patterson.

Wrexham are away to Championship rivals Middlesbrough in the first round of the EFL Cup on Friday evening.

The Red Dragons begin their league campaign on Friday, 17 August away to Welsh rivals Cardiff City, newly promoted to the Championship.