Nottingham Forest were plunged into the relegation zone without a ball being kickedon Monday after the club was handed a four point deduction.
The sanction followed a breach of the Premier League's profit and sustainability regulations (PSR) - the second such offence to be dealt with under the rules after the landmark punishment of Everton. The Blues were handed a 10 point penalty in the first-of-its-kind case earlier this season, one that was reduced to six on appeal.
With a second hearing against Everton due to take place this month, the ECHO takes a look at the latest ruling on the matter, compares it to the judgements made against the Blues and considers what it may mean for the next case.
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What were the numbers behind Forest’s case?
Forest submitted its PSR calculation on the new deadline agreed by clubs last year - December 31, 2023. The submission date was brought forward to help ensure that breaches were dealt with in the season they were found - something that was not possible with Everton’s first case, essentially because the charging date came so late into the campaign.
The period of assessment ended last summer and covered Forest’s first season after promotion and the preceding seasons in the Championship. This meant that their total threshold for losses before a Premier League charge was £61m. For clubs that have spent their entire assessment period in the top flight, such as Everton, that limit is set at £105m.
Forest reported a total loss of just over £95.5m to the Premier League,
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