Is the fact that they are linking 3 consecutive years as a rolling date spread similar to our date spread for same charges?
Not quite. The PSR/FFP assessment takes in 3 rolling years of data, and comes up with a single figure of aggregate losses.
So a loss of £150m in one year will impact three separate assessments. One of the good outcomes from our 2014 settlement with UEFA was that our previous losses were ignored in subsequent years, and we had to meet a different single-year threshold over each of the following two years. The PL, as has become apparent, hadn't thought through any of this coherently. Had it done, they might have adopted a similar approach to UEFA's.
The '115 charges' as I've said, is complete smoke and mirrors. There are 5 charges in total but only two of those, 1 & 2, relate to substantive accounting issues. If the PL can't land those, then charges 3 & 4 automatically fail, as they're totally dependent on 1 & 2. That leaves charge 5, of non-cooperation.
As I said earlier, I really can't imagine a believable scenario where they find against us on the sponsorship charge in 2014 but not 2016. Or where they find against us under one or two rules in one year but not the others we're accused of breaking under that heading in any specific year.