Swiss football club Neuchatel Xamax, which collapsed into bankruptcy last year, owed 24 million Swiss francs ($25.5 million) to 364 creditors.
The bankruptcy office of Neuchatel canton (state) says almost 6 million Swiss francs ($6.38 million) is owed in unpaid wages.
The office has collated the individual debts left by the Chechen-owned club, which dropped out of the Swiss league in January 2012. Creditors have been invited to contest the list within three weeks.
Prosecutors in Neuchatel are investigating Chechen businessman Bulat Chagaev over alleged fraud and financial mismanagement.
Chagaev allegedly provided fake American bank letters purporting to show he had access to $35 million.
Xamax's honorary president was Sepp Blatter, a board member from 1970-75. The FIFA president had no link to the club's collapse.