Last season's (official) Retained and Released list was published on 1st May.
Latics had 18 players under contract, 9 players were released, 4 loanees returned to their parent club, and negotiations had started with 4 players.
This season we've got 18 first team players under contract, 10 players out of contract, and 3 loanees returning to their parent club.
The wage bill might be different, but the numerical situation is not dissimilar.
Maybe the club should issue a 'transfer listed payers' list at the same time?