But the idea isn't to encourage losses - it's to accept that they may occur, but to try and minimise them.The idea plainly isn’t for clubs not to make losses, or losses wouldn’t be manifestly allowable.
It makes sense for it to be higher when the rules are introduced, as clubs will have contracts with players, outstanding transfer fees etc.
Increasing the amounts involved would suggest that losses are fine.
To put the £213m that Kieran Maguire mentions in context; while it's not enough to help any club compete with the top Premier League clubs, it's still a significant amount to lose. There are only twenty football clubs in the World with yearly revenues higher than that figure.