Portsmouth's debts have been laid bare by the extraordinary publishing of a report by the club's administrator detailing every penny that is owed.

The "Report to creditors" reveals money due to former owners, collectively owed £38.2m, the majority of that to Alexandre Gaydamak; to HM Revenue & Customs, owed £17.1m; and to a variety of Premier League and foreign clubs, owed £17.3m in outstanding transfer fees.

Agents and scouts from 26 different organisations are owed £9.76m between them, including £2.1m owed to "super agent" Pini Zahavi. Players and former players are owed historic bonuses of £1.86m and image rights cash of £3.04m, while "trade creditors", mostly local suppliers, are owed £4.4m. These are all "unsecured" creditors.

Wages owed to players

£338,400 Owed to Sylvain Distin (left Portsmouth in August 2009) £282,000 Peter Crouch (left July 2009) £265,080 Glen Johnson (left June 2009) £263,952 David James (still at club) £122,670 Hayden Mullins (still at club) £84,600 Papa Bouba Diop (still at club) £84,600 Hermann Hreidarsson (still at club) £84,600 Jamie O'Hara (still on loan at club)

£1.86m Total wages owed to players

Fees owed to agents

£2.07m Owed to Pini Zahavi, the hugely influential Israeli agent £365,000 Stellar, a respected agency which represented Peter Crouch when he signed in August 2008 and Glen Johnson when he signed in August 2007

£9.76m Total owed to football agents

Fees owed to clubs

£4.5m Owed to Tottenham from the signing of Kevin-Prince Boateng and the loan deal for Jamie O'Hara (both August 2009) £3.3m Italian club Udinese for the signing of Sulley Muntari (July 2007) £2.54m French club Rennes for the signing of John Utaka (July 2007) £2.4m Watford for signing of Tommy Smith (August 2009) and Mike Williamson (September 2009) £1.8m Lens for the signing of Nadir Belhadj (January 2009) £1.02m Chelsea for the signing of Glen Johnson (August 2007)

£17.3m Total owed to clubs for unsettled transfer and loan deals

Selected others

£38m Total owed on loans from previous club owners Alexandre Gaydamak, Sulaiman al-Fahim and Ali al-Faraj £17m Owed to HMRC in unpaid tax £5m Non-football debts owed largely to local suppliers £3.04m Total owed to players in unpaid image rights