Rangers will be forced to pay £500,000 to Newcastle United if they achieve promotion to the Scottish Premiership.
The club also announced a loss of £2.6 million in their interim accounts for the period ending 31 December 2014.
The half-a-million pound owed to Newcastle is part of the loan deal, which saw five of the Tyneside-based players join Rangers on Transfer Deadline Day.
Third-placed Rangers would receive £342,000 for finishing second in the Championship.
Only one of the five, Haris Vuckic, has since been able to play 90 minutes since becoming a Light Blues player.
Remie Streete played 45 minutes against Raith Rovers before suffering a hamstring injury, while Gael Bigirimana has been ruled out altogether from featuring for the Scottish Championship side as he has a serious medical condition.
Shane Ferguson and Kevin Mbabu are both sidelined and haven’t yet featured for Stuart McCall.
All the players were signed without prior to undergoing a medical by the former board executives Derek Llambias and Barry Leach.
Mike Ashley, who owns just under nine per cent of Rangers, is also the owner of Newcastle United.