Payroll covers all the people employed by the club, from the players, through the board members, through to the match day tea-lady.

There are many areas that suggest that Hearts is not being run sensibly, the wage bill is one of these.

Since Romanov took over the club has paid out £m in wages than it has taken in total revenue. This is just completely mad.

The 2009 figure shows that the wage bill has dropped to £10.5m which looks good compared to previous seasons. The problem is highlighted by comparing the wage bill with the other SPL clubs, so Hibs at £4.7m, Dundee United at £3.3m, Aberdeen at £5.8m.