To be honest there are a few errors in the Tesco/EFC QC's closing statement. They've been reported to the case officer.
Most obvious examples are about the club being for sale (http://www.liverpoolecho.co.uk/everton-fc/...00252-22030290/)is what Trevor Skempton is alleged to have said, it was the other way around, that is what Mr Keirle told Trevor Skempton.
Robert Elstone repeated some of the QC's claims on the official site today.
Bill, it's apparently still £78m (£130m is 'value' with the £52m subsidy)