whp.blue said:
Is there any chance the dippers will fail FFP ?
They have failed, which is why they're being investigated. The way it works for teams that weren't in Europe last season is that they have had to submit the same accounts that we did (FY2012 & 2013) but after the competitions started. Theirs will have not met FFP, hence why they're being investigate further. They will have to submit their latest accounts (for FY 2014) and if those three together still fail then they'll be sanctioned.
However they would almost certainly pass, if they can use the Annex XI rule that allows them to write off wages paid to players signed prior to June 2010. But it's not clear whether they will be able to do that as they have to show a trend of improving results and their FY2013 result was worse than their FY2012 one and that disqualifies them from using those wages.
However their FY2014 results will be better than both 2012 & 2013 so if UEFA stick strictly to their guidelines, they'll probably fail. But if UEFA decide that an improved result in 2014 is sufficient to allow them to use the Annex XI provision, then they might well get through.