While the entire world has now heard of the court ruling which deducted 15 points from Juve’s tally, there are still so many question marks regarding capital gains, its methods and why it’s deemed to be an illegal practice.

Italian journalist Gab Marcotti tries his best to explain the whole process in a simplified manner. The ESPN pundit suggests that the Bianconeri may have registered capital gains by inflating player values while taking advantage of the rules which vary between buys (which are spread over several installments) and sells (registered with immediate effect).