Everton have to put aside 3 times the amount of 1 annual cost in case something goes bad. 43 mil is put aside as a sort insurance just in case it goes bad
Ah, I'd missed that. That's a good secondary insurance, aside from the initial isolation of revenue streams until the advance rent is paid.
As I said, for me the risk is negligible, but you can bet our lovable neighbours will play that risk up as much as they can.