If they could promise that investment for team strengthening, we would be prepared to listen".
Hayward has made it clear the influx of funds would have to be used for "team strengthening".
The report also highlighted the growing influence of 'super clubs' such as Manchester City, Paris St Germain and Monaco, where wealthy owners provide huge sums for fast-track team strengthening.
The Arsenal Supporters' Trust (AST) said the figures highlighted the need for the club to spend more money on team strengthening.
Trevor Birch, United's chief executive, said the appointment of Adams was a unanimous decision by the board and added that money would be made available for team strengthening.
Van Nistelrooy picked up a pass from Ze Roberto to score the winner from close range in the 88th minute as the team strengthened its hold on sixth place.
Last year the Dutch won what wasn't quite a team tournament but certainly partially set up as such, by a very hefty margin; and with their "team" strengthened by Loek Van Wely they look set for a repeat performance this year, quite possibly by an even heavier margin.
Whitmarsh said: "We've been recruiting in the technical team, strengthening that quite a lot.
However, he added that the extension was signed after the club's board had given assurances about team strengthening.
During the programme, each team strengthens its leadership capacity by applying MSH's leadership principles and practices and a model of challenge, feedback and support.
