West Ham United’s financial accounts published today on the official club website reveal that the Hammers reached an agreement on 21st September 2020 to defer a €26 million balance (£22.2m) owed for Seb Haller for two years until 17th September 2022.
The latest revelation suggests the Hammers had already paid 50 per cent of the Haller fee after the sale of Mark Arnautovic to Chinese club Shanghai SIPG for £20.4m in 2019.
The outstanding debt originally owed to German club Frankfurt was sold to investment company MSD Capital.
Haller joined West Ham for a club-record £45m in 2019 but the fee was to be repaid in instalments over five years.
The New York-based company was founded by computer tycoon Michael Dell of the computer firm fame.