2021 accounts would be for the season Rangers won the league 20/21 which won’t factor in a few things?
Rangers players wage increases for winning the league, i imagine many of the bigger earners have that clause and that Celtic have gotten rid of many big earners such as Edouard, Ajer, Biton, Rogic, Christie, Julien who were all on a tidy wedge.
So aye I wouldn’t be that surprised if there is a swing so I guess we will see December 23