My understanding was that thew money has been 'set aside' in yearly accounts prior to this year. I thought that meant it is asitting in a bank somewhere (Literally or theoretically) while the club/Tan is waiting for a final jusdgement on the matter.
If that is so I assume it will be acruing some kind of interest (and if Tan's business acumen is as good as I suspect, somewhere where the rate is good) so it's not exactly 'dead' money.
So if it has already been 'written off' the accounts then shirley if the club has to pay it will not 'financially cripple' the club and if we are adjudged to owe nothing or less than the full amount the club may have funds available unexpectedly.

But whichever it is I think we'll be waiting a long time to know the answer.