United switch focus from boardroom to Burnley

Freezing conditions caused most matches to be postponed last weekend, but the temperature around Old Trafford was chilly for another reason as United's owners began to take steps to refinance the club's existing 700 million pounds debt, provoking frosty hostility from supporters groups.

The Glazer family, who control United, plan to raise about 500 million pounds with a bond issue and while the intricacies may be lost on most fans, United have had to reveal to potential investors a number of risks that could affect their returns.

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