Sunderland AFC's 2016-17 accounts reveal Martin Bain's £1.2million salary, staff cuts, debt levels and transfer fees owed

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Sunderland AFC's accounts for the 2016-17 season have been released - with Martin Bain's £1.2million salary, the level of job cuts as a result of Premier League relegation and transfer fees owed all revealed.

Scroll down for the main points from the accounts which have been released this morning. Latest accounts for Sunderland AFC's last Premier League season.

Sunderland chief executive Martin Bain.

Sunderland chief executive Martin Bain.