Rangers administration: Big creditors

£252,212 St Etienne

This outstanding fee for quarter of a million is likely to be part of the transer fee paid for US defender Carlos Bocanegra, who transferred to Rangers last August for an undislosed sum. Bocanegra is the captain of the US national side.

£1.01m SK Rapid

Rangers still has an oustanding debt to Austrian club SK Rapid for Croatian striker Nikica Jelavic – who was bought for a reputed £4m in 2010. It is common for clubs to pay for players in instalments, rather than paying the entire transfer fee upfront.

£7.7m Debenture holders

Debentures are a way for a football club to raise money by selling superfans the right to admission to games in perpetuity. Selling debentures helped the club to raise £8m for stadium improvements.

£14.3m HMRC

It WAS a bill from Her Majesty’s Revenue and Customs Service that took Rangers FC into administration in February. The club owed money for unpaid income tax and VAT. This amount excludes what is known as the big tax case, the amount of which is still to be resolved, and the small tax.

£26.7m Ticketus LLP

Ticketing company Ticketus helped to finance Craig Whyte’s takeover at Rangers. The money was to be repaid by giving the company the right to sell season tickets in the future. Ticketus is now believed to be in discussions to waive part of the debt, in return for a role in the future of the club.