Bastian Schweinsteiger has officially returned to the fold at Manchester United after the midfielder was restored as an asset in the club’s latest accounts.

The former Germany international was demoted to training with the Under-23s and not considered to be part of the first-team squad by Jose Mourinho at the start of the season.

The club subsequently wrote Schweinsteiger off in financial results published last September, listing an exceptional cost of £6.7million “related to a registrations’ impairment charge regarding a reduction in the carrying value of a player no longer considered to be a member of the first team playing squad.”

No longer considered as a club asset, let alone a first-team squad member, Schweinsteiger’s Old Trafford career was thought to be over.

However, the former Bayern Munich midfielder was named in Mourinho’s matchday squad for November’s EFL Cup quarter-final against West Ham United and appeared as an 86th-minute substitute.

Schweinsteiger has since made two further appearances, in the 4-0 FA Cup wins over Reading and Wigan Athletic, scoring United’s fourth goal in the latter tie.



In the latest set of results, Schweinsteiger’s return is listed as an exceptional credit of £4.8million, “relating to a reversal of a registrations’ impairment charge for a player now considered to be re-established as a member of the first team playing squad.”

Elsewhere in the results, United’s debt was found to have risen by 27.1 per cent to £409.3million, an increase blamed pound’s relative weakness to the dollar in the post-Brexit economy.

“The increase in net debt is due to the strengthening dollar, with the USD/GBP exchange rate moving from 1.4747 on 31 December 2015, to 1.2293 on 31 December 2016, resulting in an £88m increase in gross debt,” a club statement said.

Leicester 0 Manchester United 3 player ratings Show all 22 1 /22 Leicester 0 Manchester United 3 player ratings Leicester 0 Manchester United 3 player ratings Kasper Schmeichel – 4 out of 10 The goalkeeper was a victim of United’s prolific strike force. Leicester 0 Manchester United 3 player ratings Danny Simpson – 5 out of 10 Caught out of position regularly and struggled to keep up with the winger's pace. Leicester 0 Manchester United 3 player ratings Wes Morgan – 6 out of 10 Kept Rashford relatively quiet, but was too motionless at times. Leicester 0 Manchester United 3 player ratings Robert Huth – 5 out of 10 His lack of pace allowed United’s forwards to burst through the defence on several occasions. Leicester 0 Manchester United 3 player ratings Christian Fuchs – 4 out of 10 Too static throughout and lacked effort. Though, he made a good tackle at the end to deny Mkhitaryan. Leicester 0 Manchester United 3 player ratings Danny Drinkwater – 4 out of 10 Certainly needs some shooting practice – wasted far too many chances in front of goal. Leicester 0 Manchester United 3 player ratings Wilfred Ndidi – 6 out of 10 Read the game well and caused United a problem when he ran with the ball. Leicester 0 Manchester United 3 player ratings Riyad Mahrez – 6 out of 10 When he received the ball, he made a nuisance of himself and looked confident in possession. Leicester 0 Manchester United 3 player ratings Shinji Okazaki – 4 out of 10 Saw very little of the ball – subbed at half time. Leicester 0 Manchester United 3 player ratings Ahmed Musa - 5 out of 10 Enticed a number of fouls from United, but these set pieces were usually wasted. Leicester 0 Manchester United 3 player ratings Jamie Vardy – 5 out of 10 Held the ball up well at times, but lacked so service so he failed to make an impact. Leicester 0 Manchester United 3 player ratings David De Gea – 5 out of 10 A very quiet afternoon for the keeper, with few chances coming his way. Leicester 0 Manchester United 3 player ratings Antonio Valencia – 7 out of 10 Created a number of United moves and assisted Ibrahimovic’s goal. Leicester 0 Manchester United 3 player ratings Eric Bailly – 6 out of 10 A disciplined display – remained relatively untested throughout. Leicester 0 Manchester United 3 player ratings Chris Smalling – 7 out of 10 Was a rock at the back today and assisted Mkhitaryan’s goal. Leicester 0 Manchester United 3 player ratings Marcos Rojo – 5 out of 10 Gave away a number of unnecessary fouls. Subbed at half time. Leicester 0 Manchester United 3 player ratings Juan Mata – 6 out of 10 Deserved his goal, but he was arguably lucky to remain on the pitch after his sliding challenge that earnt him a yellow. Leicester 0 Manchester United 3 player ratings Ander Herrera – 6 out of 10 It was a mediocre display by a man of such ability. Leicester 0 Manchester United 3 player ratings Paul Pogba – 6 out of 10 Aside from the occasional burst forward, he did not have a huge impact on the United attacks. Leicester 0 Manchester United 3 player ratings Henrikh Mkhitaryan – 8 out of 10 He looked at home in the number 10 role. Read the game well, worked relentlessly and deserved his goal. Leicester 0 Manchester United 3 player ratings Marcus Rashford – 6 out of 10 Missed a great chance early in the first half. Was kept relatively quiet for the majority. Leicester 0 Manchester United 3 player ratings Zlatan Ibrahimovic – 7 out of 10 Bagged his 20th goal of the season, created chances and made a nuisance of himself throughout.

Despite the increase in arrears, United remain on course to post a record total revenue of £540m for the current financial year.

Although commercial revenues only rose by 1.1 per cent in the last quarter, broadcast income increased sharply by 40.8 per cent to £52.5m, courtesy of the Premier League's latest bumper television deal. Matchday revenues, meanwhile, rose by 27 per cent due to more fixtures at Old Trafford than the same period last year.

Operating profit for Q2 was up 15 per cent to £37.6m, while net operating profit increased 23 per cent to £69m.