Quote Originally Posted by The Hooded Claw View Post
A Provision should only be for something that has not yet happened. Obviously, at the date of the accounts, the money for the trust had not yet been paid, but I would expect the Provision to be the full transfer fee plus interest potentially due to Nantes.
The Sala fund didn`t exist as at 31 May 2019 and so no allowance for it in the accounts. The Sala transfer had occurred as an event and so , even though not believed to be payable by the club , was prudently accounted for.