Manchester United had to reveal the structure of their payment plan to bring Wayne Rooney to Old Trafford.
Rooney was European football's hottest property when he left Everton
The club has told the Stock Exchange that Everton will receive a guaranteed £23m provided Wayne Rooney remains a United player until 30 June 2007.
Everton could earn an extra £7m over and above the basic £20m transfer fee.
The Toffees will receive cash depending on United's success and Rooney's international appearances over the next five years.
How the deal was broken down:
£1m if United win the Champions League
£500,000 if United are runners-up in the Champions League
£500,000 if United win the Premiership
£250,000 if United finish second in the Premiership
£150,000 if United win the FA Cup
£500,000 if Rooney earns 20 England caps in competitive games while a United player
£500,000 if Rooney plays a further 20 times for England in competitive games while a United player.
Even if none of those things happen in the next five years the Toffees will receive at least an extra £3m, paid in £1m instalments on 1 August 2006 and the same date in 2007 and 2008.
Everton have also negotiated a 25% 'sell-on' agreement, under which they would receive a quarter of any excess sum over all amounts paid in this agreement.