Nottingham Forest have been charged with a breach of the Premier League's Profitability and Sustainability Rules.
In a statement, Nottingham Forest said they intend to "continue to co-operate fully with the Premier League on this matter", adding that they are confident of a "speedy and fair resolution".
Here, Sky Sports News senior reporter Rob Dorsett explains how the charges came about and reveals why the club and the Premier League are at odds over the decision.
The complication starts here. Under Profitability and Sustainability Rules, commonly known as Financial Fair Play rules, Premier League clubs cannot return losses greater than £105m over three seasons.
But Forest weren't in the Premier League for the three seasons under review. Instead, they have been measured against a combination of Football League and Premier League rules which meant they couldn't return losses greater than £61m.
That's what they have been charged with, yes.
It's certainly true that Forest have been busy participants in the transfer market over the last few years. After being promoted to the Premier League in 2022, they signed 21 players that summer and then another seven on Deadline Day alone in September.
Our understanding is that Forest's hierarchy knew they were in breach...
Yes. Two, in fact.
The first 'but' is that Forest believe they were only in breach for two months - between filing their accounts on June 30 last year and September 1 when they received the first instalment of their sale of Brennan Johnson to Tottenham.
The dates are significant because Forest - and at least one other Premier League club that we are aware of - believe that the dates for Premier League accounting should be aligned with the transfer window. Let's come back to
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