United's results for the financial quarter ending Dec 31, 2010, must be posted by March 1 because of regulations accompanying the £500 million bond issue by the Glazers in January last year.
And it is understood that United’s Florida-based owners are considering a statement to bondholders, within the accounts, to clarify their position on the record to avoid accusations of allowing the value of the bond to continue to grow because of constant links with a Qatari buy-out.
The club’s high-yield bonds rose to record highs last Tuesday because of the speculation, prompting sources close to Qatar Holding to insist that the investment arm of the Gulf state’s sovereign wealth fund “is not and has never been in discussions to buy Manchester United”.
Despite the regular insistence of the Glazers’ spokesmen that the family is not looking to sell, the absence of a direct rebuttal from the family has ensured continuing speculation.
Following attempts by the Red Knights to raise funds for a takeover early last year, however, the Glazers sanctioned a statement in their quarterly accounts last May, declaring: “The owners remain fully committed to their long-term ownership of the club.
"Manchester United is not for sale and the owners will not entertain any offers.”
A similar statement in the coming week would be viewed by the City as clarifying any ambiguity, with the Glazers also aware that a failure to repeat last May’s statement would only fuel speculation of an ownership battle at Old Trafford.
United travel to Marseille on Tuesday for the first leg of their Champions League last-16 tie against the French club having confirmed that defender Patrice Evra has signed a new contract committing him to Old Trafford until June 2014.
The 29 year-old, a £5.5 million buy from Monaco in January 2006, had been linked with a summer move to Real Madrid amid uncertainty over his readiness to extend his current deal beyond June 2012.
Gabriel Heinze, the full-back who left United in August 2007 after losing his place to Evra, is set to face his former club for the first time when United face Marseille on Wednesday.
The Argentine’s three-year spell at Old Trafford ended in acrimony, with Ferguson refusing to allow Heinze to leave United for Liverpool before instead selling him to Real Madrid following a Premier League tribunal aimed at resolving the dispute between the two parties.
But despite Heinze’s bitter departure, the 32 year-old insists he has no axe to grind with the United manager. Heinze said: “It is difficult to define Ferguson, but he is a person who brought me a lot on the field and off it. “It made me learn things that made me grow as a man and that is the most important thing. He is also someone with character, who has a winning culture, and I like that.”
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