Points Deduction

This shows the losses from accounts over the period. Obviously all sorts of add backs and take aways for PSR.

twitter.com/KieranMaguire/status/1774552417012469853?t=N3OwtjWE2um0HYO8MhQpMQ&s=19

Their PSR losses for the last three seasons have been about half of their actual losses. So, on that basis, they are probably pretty close to the £105m. Three points off. Maybe one, if they get the cooperation mitigation.

From reading an Everton forum they think the add backs are likely to be around £25m, that sounds reasonable in a non COVID era, on that basis I would guess losses of £65m for the year. Does that make the three years around £25m? So an increase on the previous period.

I suppose a lot depends on whether the commission agrees that all of the loan interest capitalised is to do with the new stadium.

I expect 5 points mitigated down to 3 as the PL would be too scared to do more.

Their PSR losses for the previous two seasons were £70m ish. Another £65m puts them £30m over again and in the big overspend, 6 points, category.

I now think the double jeopardy/double punishment argument won’t wash, by the way:

1. They slow walked the original case, so they wouldn’t get punished last season, so they’ve only got themselves to blame for having two cases heard in the same season.
2. By having a rolling three year period, the rules are designed to allow punishment for the same years twice (or three times). You are supposed to fix the problem in the third year.
3. They aren’t over for the two inherited years, it’s last season that’s pushed them over anyway and they haven’t been punished for that at all yet.

Huh? Surely they are for the previous season, as that's the season they received the first points deduction?

I can’t be bothered to check now but their three years of losses for the first punishment were something like £58m, £53m, £15m. The first one drops off, so the two counted for the second charge add up to £68m, which is, obviously, under £35m a year.

Guess there’s also the question of whether their recidivism is an aggravating factor.

It would take a very good argument to persuade that it shouldn't be.