If I am not mistaken, the accounting treatment for the "carrying value" of a player is to amortise the purchase cost over the period of his contract. If Cisse is on a 5-year contract, the annual amortisation rate is 2.8 million a year, so at this juncture with approx. 3.5 years left of his contract, his carrying value is 9.8 million. Still, there is no way we will get anything near to that value from Marseille, I even doubt if we can get 8 million.
7 million would do nicely.