The outcome of the Court for Arbitration in Sport is a valid point. I would imagine that the club have factored in a negative outcome into the overall club budget for the forthcoming season and consequently their activities in the transfer market. If it is a positive outcome and let's hope so, then £15m would be written back from the balance sheet. This would vastly improve the Profit and Sustainability position but I imagine would not improve the availability of funds. No doubt Keith could confirm this.