First of all thanks to both of you for answering me,
I try to be more precise:
From the History of my transfers you can see I have spent 85 Mio (Transfer in) and sold for 82 Mio (Transfer out) that's a difference of 3 Mio, so what is shown in the season Preview Tab of My team with 4.03 and that is fine for me.
What I do no understands instead is why for Transfer Net Spent I see 12.92 Mio. Where does this come from, how is it calulated? can it be as Smoo says from Agent fees and similar? Moreover I spend 214 Mio in wages of 235 Mio available, how come they say salary per annum 187Mio , where does this come from, do you have any ideas?