Newcastle United are still to be fully paid for five previous sales.

The Evening Chronicle says the accounts, released on Thursday teatime, detailed United are owed £44m in remaining transfer fees.

The NUFC Notebook reports that, as well as payments for Aleksandar Mitrovic, Moussa Sissoko and Georginio Wijnaldum, United are also still owed chunks of money from Marseille for the sales of Florian Thauvin and Remy Cabella, who left two years ago.

Newcastle are somewhat unique in that they look to pay up front if possible – although they, too, owe £28million in transfer fees.

Toon chief Lee Charnley says: “It's custom and practice that a lot of teams want payment terms on the transfer fees when they're buying a player. We look to pay in a way which is in the best interests of the football club.

“If we can get a better deal by paying up front then that's something we will do. We don't always pay everything up front, as you can see from the accounts."