halfcenturyup
Well-Known Member
- Joined
- 12 Oct 2009
- Messages
- 15,059
The goalpost were moved after we had already submitted our accounts
After the club submitted the first year's accounts, iirc, but before the second year's accounts were submitted. But by then there wasn't anything the club could do, so they were guaranteed to fail one of the tests and the pre-FFP contract costs couldn't be used as mitigation, so there was a huge failure. Hence the big fine on settlement.
It's an interesting question whether it was deliberate by UEFA or not. The club was certainly stitched up like a kipper.