Green 'purchased player contracts'
Charles Green's £5.5million purchase of Rangers' assets included a £2.75m payment to purchase the contracts and registrations of the club's players, according to a report by the club's administrators.
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Duff and Phelps, appointed by the Court of Session on February 14, have broken down all the "asset realisations", the majority of which relate to their sale of the Ibrox club to Sevco Scotland Limited.
Green's consortium paid for the club's employees to transfer to his company under TUPE regulations, which protects employees' terms and conditions of employment when a business is transferred from one owner to another.
However, on the advice of their union, PFA Scotland, numerous players have rejected the opportunity to transfer their contracts from Rangers to Sevco.
Green rejects the claim players are free agents and the former Sheffield United chief executive sent letters to clubs across the UK warning them that the players who objected to the switch to his new company were in breach of contract.
International clearance for the transfers of Steve Davis, Kyle Lafferty, Jamie Ness, Steven Whittaker and Steven Naismith has been put on hold as Green continues to dispute the players' status.
Naismith has moved to Everton, Whittaker has signed for Norwich and Ness has joined Stoke.
Northern Irish duo Davis and Lafferty are at Southampton and Swiss side Sion respectively while goalkeeper Allan McGregor is in talks with Turkish club Besiktas.
The document, issued to the old company's creditors, shows Green paid £1.5million for "heritable properties", which include Ibrox Stadium and Murray Park training ground.
The club's member share of the Scottish Premier League and its membership of the Scottish Football Association were each sold for £1.
SPL clubs, however, refused to allow the newco admittance to the top flight leaving the Govan club to seek membership of the Scottish Football League, with that request subject to a vote by the SFL clubs on Friday.
The report also outlines the six offers received for Rangers between April 4, when "best and final offers" were required, and and the acceptance of Sevco's bid on May 12.
It is also claimed that a £6million verbal offer was received following the failure of Duff and Phelps to secure a Company Voluntary Arrangement but that was rejected because of a "binding, contractual agreement" with Sevco.