Does the £19.5m Sala provision include a sum for the Sala Trust Fund announced at the fans meeting with MD and KC prior to the Reading cup game ? The provision will probably include £15m (?) transfer fee plus ongoing legal costs up until the CAS hearing. MD was at pains not to reveal how much the Trust was. If the provision for something they consider unlikely to happen is “prudent” surely they would provide for something that is definite. If it hasn’t been provided for then it will be a hit on the accounts at a later date when parachute payments have reduced significantly. Perhaps Keith is aware ?