no those figures won't show the torres or suarez deals, we'll probably see them on their half year results.
*that won't mean we'll see a straight 75million more loss though as transfer fees have to be amortized over the duration of the contract signed (even if you pay cash up front) so you'd get say a £15million increase in losses + wages etc of course. Wages are Chelsea's real problem as far as I can see, that's why squad trimming will probably be required.
Why would Chelsea's books show Suarez results
Wages aren't the issue, again its 3 seasons till you have to be uner 45mil euros in losses. Right now, ignoring transfer fee's you're looking at about a 3mil profit, of the current numbers the only thing being added is around 20mil a year on Torres for wages and the fee spread over 5 years, a little under, depends on his wage(175-200k I've seen quoted). But most of that 70mil yearly transfer bill is on transfers that will long since be off the books in 3 years time, off the top of my head as I said I can only remember Ramires/Zhirvov that might still be on the books in 3 more seasons. Ivanovic/Anelka/Essien and some others will probably on in that number now, but won't be in 3 more seasons. it all somewhat depends on length of contract.
It does severely effect their chances to buy new players though, as wages + transfer fee's will have to not take them above the allowed losses.
Though as they replace players it will often be with highly paid older players(Drogba in a couple years, Lampard) with younger players on much lower salarys which will free up a lot of cash yearly to cover a few players.
After the rules come on the only clubs who will be able to afford 30-50mil players will be clubs who generate 20mil + a year actual profit, which will be, very very few clubs.
Transfer fee's in the next few years could come down pretty dramatically as top clubs simply can't afford it.