Chelsea were forced to pay the complete buyout clause of Diego Costa to sign him from Atletico Madrid due to sell-on clauses.
The Daily Express says Costa's move will therefore net Atletico much closer to £16m for the Spanish international and leave them struggling to buy a replacement.
Reports in Spain suggest that super agent Jorge Mendes will pocket up to 10 per cent of the fee.
Sporting Braga - the Portuguese club where Costa first played in Europe - is also entitled to a further 20 per cent of the £32m.
Finally, investment fund Quality held a stake in the player - now bought out by Chelsea - that entitled them to almost 20 per cent as well.
