Manchester United say the coronavirus pandemic has cost them an initial 28 million pounds - and expect the final figure to be far higher.
United revealed their third-quarter results to 31 March on Thursday.
Chief financial officer Cliff Baty said they are set to hand back £20m in TV revenue to broadcasters even if the Premier League season is completed.
United lost an additional £8m over the final three weeks of March, when they had three matches postponed.
A total of 11 United matches have been postponed because of the pandemic.
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