https://www.behindthesteelcurtain.com/pittsburgh-steelers-nf...

Signing Bonus

A signing bonus is a lump sum of money to be paid to a player when he signs a contract. This bonus is often a key aspect of contract negotiations, because it is the only truly guaranteed money in any contract. Signing bonuses are not, however, counted in their entirety the year a player signs the contract. Instead, the dollar value is prorated over the length of the contract, up to a maximum of five years. That is only for accounting, though; the bonus is paid, in its entirety, at signing. Let's go back to our example contract. Let's assume Bob Player's contract includes a $3 million signing bonus. It would then be a three-year, $13 million contract, broken down as follows:
$2 million ($1 million salary and $1 million signing bonus (prorated)) in year 1
$5 million ($4 million salary and $1 million signing bonus (prorated)) in year 2
$6 million ($5 million salary and $1 million signing bonus (prorated)) in year 3

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Note added at 2 hrs (2019-05-21 01:42:58 GMT)
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http://waldemirvidal1.blogspot.com/2013/10/contratacao-de-ne...

Uma fonte envolvida no negócio revelou que, com a antecipação, foi necessário arcar com encargos financeiros não previstos para levantar os recursos. As luvas do jogador (signing bonus) também elevaram o valor da transferência. Outras despesas foram com comissões e para acompanhamento de Neymar por todos os anos, além de gastos operacionais com passagens e viagens.