Nottingham Forest is being investigated by the Premier League and the FA for alleged irregularities in sustainability and profit rules. In this regard, the FA noted a particularity that the club had to explain and, when it was revealed, it was reported in the media.
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It turns out that Nottingham Forest needed to sell some of their players in order to lower the negative balance of the Premier League's sustainability and profit rule. In selling Brennan Johnson to Tottenham for £47.5M, the club recorded the signing "in error" at a value of £4.75M. However, according to a Sky report, the club was not exempt from a sanction, which will be announced in the next few days (it could be a points deduction).
Premier League clubs Everton and Nottingham Forest have been accused by the competition itself of further financial irregularities and could face losing points. Both clubs are in the bottom half of the table, but so far out of the relegation positions. The Everton and Forest case has been referred to an independent commission which will decide on the sanctioning of the two clubs for allegedly breaking the Premier League's revenue and sustainability rule.
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Prior to this, Liverpool manager Jurgen Klopp made an indirect accusation to clubs like PSG or Manchester City because of their economic power that they use unchecked. “There are three clubs in football that can do whatever they want…financially”
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