Rooney was 16 when agent Paul Stretford was alerted to the youngster's potential in 2002 and his company, Proactive Sports Management, earmarked a team of six to look after the teenager's interests over five years, for a combined fee of between £500,000-£600,000.
Early promise: Rooney was ear-marked as a money-maker while at Everton
Commercial expert Chris Rawlings, who was part of that unit, said: 'He had just scored against Arsenal (for Everton) there was a degree of excitement about him. I'm not surprised at the level of payment over five years.'
Rooney was then signed to an eight-year commercial deal by Proactive, who had already identified a media value of £150,000-a-year for the player in negotiations with Everton.
It meant the company received 20 per cent of Rooney's image rights, which now earn him £760,000 every six months.
Meanwhile, United's £500m bond issue has become one of the market's worst performers this year, just two weeks after it was launched.
The price of United's sterling bonds has dropped to 93 per cent of their original face value, while dollar bonds have fallen to 94.5 per cent.
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