Soccer:Cash-strapped Portsmouth revealed the entirety of the club's debt to be £119million with £1million owing to Tottenham for the sale of Asmir Begovic even though the goalkeeper has never played for the club.
At the end of the January transfer window it was understood when Portsmouth sold Younes Kaboul to Tottenham, the club negotiated a double deal which included Begovic.
Begovic snubbed a move to White Hart Lane, preferring a transfer to Stoke, but the £1million sell-on clause included in the deal remained despite the Serbian having no connection with the north London outfit.
A 70-page document sent to the club's known creditors details how the club owe £38.2million in unsecured loans to former owners and have a tax bill of £17.1million.
They owe £17.3million in outstanding transfer fees. Rennes were receiving over £630,000 a month for John Utaka, while Glenn Johnson's transfer fee from Chelsea was still being paid.
The club owe £10.35million to finance companies, who assisted with the signings of Johnson, Jermain Defoe and Sulley Muntari.
Portsmouth owe £9.76million to 26 agents, including just over £2million to the so-called super-agent Pini Zahavi.
Nine players, including Sol Campbell, Sulley Muntari and Niko Kranjcar, who are no longer at the club, are owed a combined total of £3.04million in image rights.
Portsmouth also owe bonus payments to 28 players, including Peter Crouch and David James, totalling £1.86million.
The club are still owed money from the sale of Johnson to Liverpool, Defoe to Tottenham and Muntari to Inter Milan.
Portsmouth became the first Premier League club to be placed in administration earlier this year.