Everton and Nottingham Forest have both been charged with breaking Premier League spending rules.
Everton were docked 10 points earlier in the season for breaching Financial Fair Play (FFP) regulations. The Toffees have been charged again for their more recent accounts, while Forest have also been caught.
It is understood that Everton are furious at the latest sanction and will, as they did the first time round, appeal the verdict.
Meanwhile, Mail Sport understands that part of Forest's defence is now likely to involve the sale of Brennan Johnson to Tottenham for £47.5million in August.
Mail Sport's Mike Keegan provides answers to the key questions surrounding FFP and the charges Everton and Nottingham Forest face.
In England, all Premier League clubs have to comply with Profit and Sustainability Regulations (PSR) which state they cannot lose more than £105m in a three-year period. In the EFL, rules differ depending on the division a club is in.
In the Championship, Profit and Sustainability (P&S) rules dictate clubs are permitted to lose up to £39m over three years. In Leagues One and Two clubs follow the Salary Cost Management Protocol (SCMP) which states each club can only spend a fixed percentage of its revenue on wages.
That limit can also be impacted by equity injections or net transfer spend.
Income yes. Spending no – and this is where complications come in.
Clubs are allowed to spend money on infrastructure, women’s teams and academy costs and not see it go towards their figure. In Everton’s previous 10-point sanction, which they are appealing, a contentious area was over interest due on loans the club said were related to their new stadium, which the Premier League disputed.
The latest figures were submitted in
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