Rangers administration: More than £3.3m was owed to other clubs

Over £1m was owed to Scottish clubs, with Hearts the biggest creditor following the sale of Lee Wallace. A sum of £800,000 was outstanding from the £1.5m transfer fee.

Austrian club Rapid Vienna were owed £1.01m, believed to be part of the £4m transfer fee paid for Nikica Jelavic in 2010.

Dunfermline were owed £83,370.13 over ticket money, but the debt has been settled by the adminstrators, because there was a risk that an SPL hearing could have led to the deduction of the sum from future prize money due to Rangers.

But Rangers were also owed £3.8m from other football clubs, in respect of deferred transfer fees which fall due over a period of time up to 31 May, 2014. The administrators may now seek to “accelerate receipt of these monies”.

Rangers could also be owed further transfer fees, but these are dependent on former players making a specified number of appearances for their new team, or being sold on.

OWED TO OTHER CLUBS:

Rapid Vienna - £1,011,763

Hearts - £800,000

Manchester City - £328,248

St Etienne - £252,212

Chelsea - £238,345

Palermo - £205,513

Orebro - £150,000

Arsenal - £136,560

Dundee United - £65,981

Celtic - £40,337

Inverness CT - £39,805