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6 + 2 Point Deductions

Don`t forget we were getting ready to build and then started building a stadium during COVID and that would have a massive impact on building costs... I don`t believe anyone else was in the same situation so it stands to reason why ours would be more, unless these construction cost increases were not put in, then we should.

No one else in the league had a worse wages to turnover ratio than us during that period as well.
 
If the IC take the Ukraine War as a mitigating factor we are compliant...

In 2020 USM sponsorship was £42m per season, I can`t find any figures in the public domain since then, but if it remained that level that is more than double our supposed breach.
I don’t think it was that much but for 21/22 season which we have been deducted 10 points we would only be able to claim maximum 4 months(the war started in Feb 22) of the sponsorship money as a mitigation for that period. We still need another mitigation to be accepted to be compliant for the 3 year period ending 21/22….player X perhaps?
It becomes a much bigger factor in the 22/23 calculations because that would be a full year of lost sponsorship.
 

Anything other than all 10 points back implies a second points deduction for our 2nd charge
Not necessarily I think. It depends on how far over they have us for the second charge

If they accept some of the mitigation in the appeal, then that mitigation could potentially make us compliant, or close to being compliant for the second period.

I don't know the figures so I have no idea if this is likely, but it could be a potential scenario if we are over by less second time around.

All that said, if they don't reduce our penalty this time around, I would fully expect another severe penalty second time round.
 
If we get nothing back, then the precedent the league will be setting is they see a technical accounting issue, partly relating to a stadium build, as a more severe issue than going into administration.

That's why I don't see any scenario the penalty stays at more than 8 points.
I think it’s really hard to justify more than 6. Their argument for a sporting sanction came from precedent cited from the EFL v Sheff Wed case that sporting advantage would be inferred etc.

That case ended with Wednesday getting 6, and they were proportionately far more over their limit than we are. That’s not binding on them but if they are using it as precedent for giving a sporting sanction at all they should surely have regard to what the sanction actually was in that case.
 

If the appeal is rejected and severe points deductions are the way they're going, I seriously doubt that we won't get another deduction. It's not the same period in the rules, and their argument will be that Everton had the chance in 22/23 to sort it. You'd hope the existing punishment in the same season would be a mitigating factor, but they've shown they're happy to ignore such things.
There is the assumption that the 22/23 books are in breach as well, I`ve heard we couldn`t account exactly for the latest period due to the ongoing appeal so left the final amount asterisked and likely to change.

Obviously the PL have taken exception to this.... With a loss of c£40m in 21/22 and I`d expect similar or less in the 22/23 period whch is yet to be released. I don`t think we have breached again.

The reason I say that is because in the 22/23 calculation the year 18/19 drops off which was a £111m loss, I believe the majority of that would have been down to wages and/or player trading.

To illustrates this....

2022 alleged breach
18/19 -£111.8m
19/20 -£139.8m Averaged due to COVID
20/21 -£120.9m Averaged due to COVID
21/22 -£44.7m

2023 Calc
19/20 -£139.8m Averaged due to COVID
20/21 -£120.9m Averaged due to COVID
21/22 -£44.7m
22/23 ??? Due to be released but I imagine it will be inline or less than the previous season due to the cutting of squad, transfers out and cutting wages.
 

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