Newcastle United are due a windfall from Rangers if they win promotion.
The club's accounts show that should Rangers gain promotion to the Premiership this season, they must pay Newcastle United £500,000.
This arrangement was part of a deal struck by the previous board when the Premier League cub loaned Rangers five players - Gael Bigirimana, Haris Vuckic, Kevin Mbabu, Remie Streete and Shane Ferguson.
Only Vuckic has contributed to Rangers' league campaign so far.