Abacus

Rooney would tear the remaining bum hair from his head. I really don't want that baggie jeaned pound shop salesman to inflict his brand of utter misery on any other set of fans, though.

Dear Ralph, We intend to drink your milkshake.

Maybe, but I still don't think that would make it an investment asset. That would imply you intend to sell it. Using the SOL to secure a loan is more like taking out a second mortgage on your own home, but doesn't make it an investment asset. Like I say, better than average chance that I might well be missing something. But, either way, you're right - their finances are a mess.

I'm still not sure why the SOL is being treated as an investment property in their books. You're only supposed to do that if you're intending to rent it out for profit or expect capital growth, rather than it being intended for use in your day to day business. So, an investment property would be like if you bought a house just intending to make money by renting it out. Or if you bought it intending to sell it on at a profit. But it wouldn't be if you bought it intending to live in it. To be clear, I might well be wrong and I don't know the ins and outs, but I don't follow it. TLDR, did they intend to sell the stadium?

Of course it's a nonsensical comparison in the first place comparing two completely different things. What a fool. Then again, despite paying for the club with their own parachute payments, Donald himself had the club up for sale for a reported £38m just recently, a price presumably including the stadium. Let's be charitable and assume that was a fair price. And leave aside that the whole club is therefore worth less than one Joelinton to start with then. So, if the stadium really is worth £93m, that means the rest of the whole club is worth minus £55m to a buyer. NB, re being able to sell the stadium - I did wonder why the stadium is valued as an investment property. Maybe that's a normal treatment for stadiums in football, not sure. But either way, they could in theory sell it and rent it back as a last resort if they're skint. A few other clubs have done that. Generally not a great move long term.

One to replace Gayle, and one to replace Wilson. Wouldn't mind keeping Wilson in the squad as a back up striker, mind. Even if he can't last a full season, he'd be a cracking option to come off the bench or as cover for a few games.

For clarity; I'll tell you if you've bid for he If you can solve my riddles, three

I spent a year sat next to a Sunderland fan at work. Like most, he was a nice fella - until talk turned to football, and I was surprised by how blinkered he became. He once asked me about my favourite ever match. There were a few, like Man U 5-0, beating Barcelona, even the 4-3 loss to Liverpool, as heartbreaking as that was at the time. So I asked what his was. With a look of triumph, he said that he and all his mates had agreed in the pub that their favourite match was when Newcastle threw away a 4 goal half time lead to draw 5-5 with QPR. I gently asked him why they hadn't picked a game involving their own team. This was met with a look of genuine confusion and no answer. He really didn't seem to even understand the question. I just assumed he was an outlier, until I saw RTG.

Sounds like Juventus are desperate to get rid. Has warning flags all over it. Hopefully it's just his agent trying to drum up interest

What I don't understand is, refs have been given more leeway before awarding soft fouls. Why doesn't that apply in the box too?

Dive!

He'll be like a new player.

Get in!!! It's like a last minute winner!

Isn't Edwards the one with mates in the PL? Hope he's right.

I expect the Saudis know a thing or two about the sun.

How come? All I heard from Clattenburg was some argument about how he hadn't tried to win the ball, but was in front of the ball, which is a new one on me. Presumably there's a distance rule now about how close your lunge can be when you aren't trying to win the ball. Genuinely a bit confused by the way, not trying to be an ass. NB I wonder about the point of getting ex refs from the PL to give their opinions on decisions. They're all part of the same club, and I'd guess their default, after years of taking abuse from pundits, managers and fans would be to come up with a reason why it was right. As if they were instinctively thinking about how they'd explain it themselves. I'd employ Collina for his opinions instead, if he's still alive.

He was out of control. That's a red. Rudiger, that is. You can't say he missed the player so it's fine, like they just tried to

I suppose it's good news in the sense that we will probably still have to buy a replacement, and he might be available to help out from March onwards without rushing him back. Definitely rather have him in the squad for the run in. (As well as it being good news for him, of course.)

I was thinking the same - imagine if this had happened on 1st Feb. Wish him all the best, hopefully it's not as bad as it sounds and he can make a cameo before the end of the season. An excellent player, and seems to have a great attitude.

Yes. More than harsh, exactly what sort of question was that? With what other player would it be acceptable to say something like that?

Absolutely immense, all over the pitch, and the only one you trust whenever he had the ball. Unstoppable right now. If only he hadn't been managed by the BFC for two years.

And how many teams could a Sunderland fan successfully mark on a map? Including Sunderland.

Botman and Rodon sound like just the crime-fighting duo our defence needs.

This lot have their quarter final against Arsenal in the current Omicron central, London Town tonight. Coming from a region which has very low Omicron rates to start with, I think it's a bit shabby that it's been allowed to go ahead. Not least because it means sending down a bunch who don't even understand how not to dive headfirst into a 6 inch concrete fountain, let alone how to wash their hands for 20 seconds.

What a comical team.