Swansea's financial accounts are set to reveal that Liverpool paid the south Wales club £5m for the services of Brendan Rodgers.
The Premier League club's accounts are also set to show that Swansea made a £14.6m profit last season - their first campaign in the top flight - with £5m due in compensation for the transfer of manager Brendan Rodgers and his backroom staff to Liverpool.
The Swans granted Rodgers permission to speak to Liverpool over the summer, after the departure of former-Reds boss Kenny Dalglish.
And Rodgers was appointed Liverpool boss as the Reds set off on their pre-season tour of America. But Swansea's financial statement is set to show they received a healthy compensation package for their former-manager and his backroom staff.
According to the Daily Mirror, the Swansea statement said: "The directors' review of the business is set to reveal a turnover of £65.2million, which aptly demonstrates the reward of achieving Premier League status, and a net profit after taxation of £14.6million despite operating costs, particularly wages, being double those of the previous year.
"The net profit, which was boosted by the £5million received from Liverpool for the loss of management staff, more than counteracts the net loss of £8.3million incurred as a result of the cost of the promotion push in the previous financial year.
Rodgers spent two years at Swansea, having joined the club in 2010, and swiftly guided them to promotion from the Championship via the Play-Offs. The Northern Irishman then kept the Swans in the Premier League during a stunning debut season in the top tier.
Liverpool came calling for the former-Reading manager, and Rodgers has set about overhauling the Reds squad in his first few months in charge. The manager shipped out Andy Carroll and Charlie Adam - two big-name Dalglish purchases - and brought in Joe Allen and Fabio Borini among others.
But the Anfield club have endured a tough start to the season - Rodgers is yet to record his first win at home in the Premier League - and injury to Borini leaves the Liverpool boss with only one fit senior striker, Luis Suarez.
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