Yes, I had not read the Financial Report and it is quite obvious they took into account an assessment of the potential liability. It is one of those things where you could decide on almost any figure so long as you had some logical documented reason for your calculation. Personally, I would find it difficult not to be influenced by whatever happened subsequently and I think most companies would be simply looking to present the figures in whatever way they thought suited them best. It will all even out over the two years in any event.I'm repeating myself from earlier posts but from Page 33 of the Financial Report (see below) it looks like they DID take into account player bonuses based on an assessment of probable player bonuses as at the year end 30th June. This surely has to partially account for the increase in wages particularly if it was an optimistic view relating to Champions League progression.
Delays to the completion of the 2019-20 Premier League season, UEFA Champions League
and domestic cup competitions due to COVID-19 meant that an assessment was made,
on a player by player basis, as to whether it was probable that individual player bonuses
would be due and therefore should be accrued in the financial year. All information available
to management on 30 June 2020 was considered when making this assessment.