Sunderland AFC accounts explained: £1million Martin Bain pay-off, staggering drop in turnover and transfer fees owed

Sunderland AFC's accounts for the financial year ending 31 July 2018 have been released - with some key talking points.
Sunderland AFC's accounts explainedSunderland AFC's accounts explained
Sunderland AFC's accounts explained

Scroll down and click through the pages as we explain the key highlights from the club's latest set of accounts: