selling players and 2010 financial year still included the instalments from UEFA for participating 2009–10 UEFA Europa League. Furthermore, the gate income had dropped from €11,070,385 to €7,541,260. The wage bill did not fall much and in reverse the amortisation of transfer fee had sightly increased due to new signings. La Viola had savings in other costs but counter-weighted by huge €11,747,668 write-down for departed players, due to D'Agostino, Frey and Mutu, but the former would counter-weight by co-ownership financial income, which all made the operating cost remained high as worse as last year. Moreover, in 2010 the result was boosted by acquiring the asset from subsidiary (related to AC Fiorentina) and the re-valuation of its value in separate balance sheet. If deducting that income (€14,737,855), 2010 financial year was net loss 24,342,208 and 2011 result was worse with €8,131,876 only in separate balance sheet. In 2012, the club benefited from the sales of Matija Nastasić and Valon Behrami, followed by Stevan Jovetić and Adem Ljajić in 2013. In 2014, due to €28.4 million drop from the windfall profit of selling players, the club recorded their worst financial results since re-foundation, despite the fact the club maintained the same level of windfall profit, the result was still worse than in 2013. Moreover, Fiorentina also revealed that the club had a relevant football net income of minus €19.5 million in the first assessment period of UEFA Financial Fair Play Regulations in the 2013–14 season (in May 2014). (aggregate of 2012 and 2013 results), which within the limit of minus €45 million, as well as minus €25.5 million in assessment period 2014–15 (aggregate of 2012, 2013 and 2014 results). However, as the limit was reduced to minus €30 million in assessment period 2015–16, 2016–17 and 2017–18 season, the club had to achieve a relevant net income of positive €5.6 million in 2015 financial year. La Viola sold Juan Cuadrado to Chelsea in January 2015 for €30 million fee, to make the club eligible to 2016–17 edition of UEFA competitions. League history 1926–1928 Prima Divisione (2nd tier) 1928–1929 Divisione Nazionale (1st tier) 1929–1931 Serie B (2nd tier) – Champions: 1931 1931–1938 Serie A (1st tier) 1938–1939 Serie B (2nd tier) – Champions: 1939 1939–1943 Serie A (1st tier) 1943–1946 no contests (WW II) 1946–1993 liga 1 (1st tier) – Champions: 1956, 1969 1993–1994 Serie B (2nd tier) – Champions: 1994 1994–2002 Serie A