It would appear to me based on the reading I have done, that in mitigation the Ukraine war and the inability to sell Player X really hadn’t been substantiated with any sort of audit trail / paperwork which is partially why those arguments were dismissed. I agree with most that the judgment has been harsh and the sanctions clearly motivated by a political agenda, but we may have been more successful, if we had paperwork to back up our mitigation if we had been ran well like a proper football club and actually prepared our case better.
Agree with this, on face value it's reeks of retrospectively trying to spin a story and narrative that allows us to explain away the loses, rather than the mitigation being robust and legitimate evidence based argument - which would explain the lack of trail.
Just highlights how poorly the club has been run with what appears to be a very blasè 'they won't do anything about it' type attitude - pity the folk making those decisions are not around anymore to be held accountable.
Still...doesn't take away from the punishment being ridiculously harsh and hopefully be remedied via the appeal.