Middlesbrough face a significant loss in revenue if they do not make it back into the Barclays Premier League this season. The club's latest published accounts for the year ending December 31, 2009 have revealed the club's restructuring plan was drawn up on the basis that they would secure their return to the top flight by the end of the current campaign.
The directors' report says: "The company is determined that the team can achieve promotion no later than at the end of the second season in the Football League, as a result of the restructuring carried out and with the help of the reduced financial benefit still being received from the Premier League."
The figures show Boro received almost £31million from the Premier League during the season in which they were relegated, and in excess of £12million in parachute payments last season.
They will receive an increased £16million this time around, but only £8million in each of the next two seasons if they do not make it back into the big time.
Boro's turnover fell by more than £16million during the reporting period, although the club made a reduced operating loss of £12.6million.