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Barnes, Koosh and Bridcutt left during the previous (2013/14) season and are accounted for in the published accounts for that financial year. The playing/football budget seems also to have increased that year when the club posted a loss of £10.6m. The financial accounts for the 2014/15 season...

Sorry but I don't understand the question. Player trading is the amortisation (depreciation) charge of player registration fees (ie the annual cost of player purchases to the club) less the amount received in transfer fees during that same financial year. Showing a PT surplus of £X means you...

Doesn't the playing budget increasing year on year undermine this feeling/premise?

The surplus on player trading for the year was £1.7m.