PL Profit and Sustainability Rules, some window dressing


I’m not buying the sense of aggrievement from Everton over their 10-point deduction for failing FA Premier League Profit and Sustainability Rules (PSR).  It is the harshest penalty yet given out by the League and puts Everton in the relegation zone, but they are just two points from safety and in sufficiently good form to escape the drop.  The deduction should be no more than window dressing.

Having set the bar with Everton for an honestly declared breach of spending rules, more egregious matters lie ahead for the League, where allegations of covert action to subvert their rules have been levelled against Manchester City and Chelsea.

Football (in some places) is finally waking up to the realities of financial responsibility and rule breaking.  Uefa pioneered this with their 14-year-old Financial Sustainability rules (more on this later in the week).  The European body have carried the burden on this with little help from domestic leagues, leadership from England should encourage others.

I cannot see this ever happening in Scotland.  Our top clubs are already subject to Uefa rules, which in their new form were significantly designed by Celtic, while mid-table clubs and downward see their incomes vary wildly.  It would be difficult to design a set of rules that encourages responsible behaviour at clubs which might only turnover a couple of million pounds a year.

The problem in Scotland is with one club operating near the summit which is now dependent on European income.  You would rather it was an arms-distance organisation in Europe curtailing their spending than someone at Hampden.  More on them before the weekend.

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  1. CELTIC40ME,



    My point was this…



    CHAIRBHOY @ 1:29 PM



    “Rangers F C, of course did not comply with UEFA or SFA rules and regulations, which is why they were “tried” under a bespoke version of SPL rules.”



    Look up.



    UEFA Club Licensing and Financial Fair Play Regulations Edition 2010



    The FFP came in gradually, yet they had rules “in force” in 2010, including…



    “…clubs that have qualified for UEFA competitions have to prove they do not have overdue payables towards other clubs, their players and social/tax authorities throughout the season”



    Rangers FC were not compliant with this.



    European Clubs had an initial three year period to be compliant, then another six years of “leeway”.



    However certain rules existed from the off and had to be adhered too.



    Hail Hail

  2. Watching Bosun Lawall stroll through the game for Ireland under 21s against Italy, Van Dyke like, same build, pace and reading of the game. Does he have any chance of seeing first team football at Celtic?

  3. CHAIRBHOY on 21ST NOVEMBER 2023 6:02 PM



    Resolution 12 isnt relevant to FFP. It predates it.

  4. CELTIC40ME @ 7:20 PM,



    Sometimes you just have to grow a pair and admit you aren’t correct.



    It’s fine to do so.



    Hail Hail

  5. MODERATOR1888 on 21ST NOVEMBER 2023 6:43 PM



    Apologies for my behaviour



    Know it was meant from a good place



    I know it never felt like that, and defo never came across like that



    Taking a few weeks for myself



    Behave you fookers xx



    Stivs is unbanned too



    Hail Hail






    Take care of yourself mhate. We all know it was well meant.













    “The FFP came in gradually, yet they had rules “in force” in 2010”



    Thats wrong. Uefa had rules about licensing before FFP but FFP came into force in the 2011/2012 season and the licensing process changed.



    Under FFP UEFA “verified documents and figures from all clubs which have been registered for one of the UEFA competitions.”

  7. CELTIC40ME @ 7:38 PM,





    The full UEFA Club Licensing and Financial Fair Play Regulations, edition 2010, will be published in June and will be available on Clubs will be assessed on a risk basis, taking into account debts and salary levels, as well as the following main pillars:



    • Break-even requirement – clubs must not spend more than they generate over a period of time


    • No overdues payable during the season – towards other clubs, employees and/or social/tax authorities


    • Provision of future financial information – to ensure clubs can meet their future obligations



    The independent Club Financial Control Panel, chaired by Jean-Luc Dehaene, will be responsible for the monitoring process in terms of assessing the documentation submitted by the licensor and, if necessary, requesting additional information.



    Hail Hail

  8. CHAIRBHOY on 21ST NOVEMBER 2023 7:53 PM



    Thanks. You missed out the important bit:



    “the main cornerstone of the regulations, the break-even requirement, enters into force for the financial statements of the reporting period ending 2012”



    Rangers were bust by then, they were never subject to FFP.

  9. Everton overspent over the piece by £350 mill, reduced to £120 mill due to Covid rule criteria changes. Chelsea have been rumbled by investigtions which have uncovered Panama like finance rules in Cyprus, and will face sanctions under FA rules which have no time limit unlike UEFA. We need to try improve our own football environment, stuck in a 1975 way of thinking. England faces scrutiny in Parliment as we speak re financial distribution re the EFL. Heard today that when the EPL first started, back around 1993, the EFL had a turnover of 75% of the top division, now around 6%. In Scotland we favour the Old Firm paradigm and Celtic have no intention of proposing anything that will change that in the foreseeable future.




  10. CELTIC40ME @ 8:11 PM,



    The Rangers, wee tax case, as it became known, was an outstanding debt to HRMC of £2.8mn plus costs.



    It was never paid.



    Because WTC was outstanding in 2011, Rangers FC were not compliant with the UEFA FFP requirements.



    Rangers lied about the outstanding nature of the Tax and the SFA who was the licensor, covered it up.



    Insisting wrongly that the bill hadn’t “crystalised”.



    It was discussed on here at length.



    When the Glasgow Sherriffs, visited Ibrox in 2011, it was due to this outstanding debt from the DOS “ebts”.



    Any fair inquiry would have found that Rangers were in breach and shouldn’t have been awarded a 2011/12 UEFA licence on that basis.



    In the eventual LNS Commision, the WTC (still outstanding) was conveniently forgotten.



    It was the “silver bullet”, which was never fired.



    Hail Hail

  11. MCPHAIL BHOY on 21ST NOVEMBER 2023 7:17 PM


    Watching Bosun Lawall stroll through the game for Ireland under 21s against Italy, Van Dyke like, same build, pace and reading of the game. Does he have any chance of seeing first team football at Celtic?






    I only seen the last thirty mins but I remain unconvinced. Thought he sold the farm for the equaliser in time added on. Getting caught under that high ball was basic stuff.

  12. CHAIRBHOY on 21ST NOVEMBER 2023 8:38 PM



    Yes, in the Summer of 2011, when “the main cornerstone of the regulations” weren’t in effect.



    As I said previously “Rangers were never subject to FFP. The new system came in after they went bust.”

  13. Just hearing there that, from January, Newcastle will be allowed to take players on loan from Saudi Arabian clubs also owned by the same State owned investment company which bought Newcastle itself. Not to worry only four Saudi clubs involved. FA gave their blessing to the takeover dont forget, and only thirteen EPL clubs voted to make the current temporary ban permanent, fourteen needed. How very convenient, can see another way round FFP rules via combination of transfers/loans. Fitba rules? Who needs em?

  14. bigrailroadblues on

    Mrs BRRB has informed me that unless I come home before the end of November I shall be persona non grata. I had no idea she fancied Italian artists. Girls nowadays.

  15. CELTIC40ME @ 8:46 PM,



    Not sure if you are being deliberately obtuse or you really aren’t getting it!?



    The “cornerstone” of the regulations was the break even requirement.



    That was assessed over three concurrent years, it first affected the licencing for the 2013/14 season.



    After a phased implementation over three years – 2010, 2011 and 2012 –  the main cornerstone of the regulations, the break-even requirement, enters into force for the financial statements of the reporting period ending 2012, to be assessed during the 2013/14 UEFA club competition season.



    The very nature of that particular requirement, means it must be assessed over three reporting periods.



    Of course outstanding debts and Taxes that fell foul of the UEFA FFP needed no such delay.



    Rangers FC fell at the first hurdle, or should have fallen at the first hurdle.



    They get bye with a little help from their friends dontcha know



    Campbell Ogilvie who “managed” the DOS scheme for Rangers PLC was the President of the SFA in 2011.



    Looking forward to Paul67s take later this week…



    From the lead…



    “Uefa pioneered this with their 14-year-old Financial Sustainability rules (more on this later in the week).



    Hail Hail

  16. Forwards Celtic have signed from Hearts seemed to be a topic this past week.



    I was surprised no one mentioned our cup winning penalty taker from the double winning 76/7 season.



    The man who led a bid to buy Liverpool FC no less back in 2010.



    Andy Lynch guy who never made it for us as a left winger (his original position with Hertz) but became a dependable left back in one of Jock’s classic positional master stroke switches.



    He was a guy who was Celtic captain for a brief period in the all time low season in my lifetime.



    He won 3 league titles including the infamous 78/9 ten men won the league season. Any in that team are Celtic legends in my mind.

  17. Good article and contributions.


    The problem with all of this tho, is that yer talking about how to better police an inequitable system.


    It’s akin to taking all the weight divisions out of boxing, then pairing up (moneyed) heavyweights with (beggarly) bantamweights and hoping the contest will be somehow equitable.


    Last week on another post I talked about Comps that have, in spirit, more equity in their contests (eg A League, NBA, NFL, MLS, MLR etc etc). Two features try to even out the playing fields:




    PLAYER DRAFT SYSTEM (which gives the worst performing teams the chance of the best up and comers yet also allowing for a limited number of marquee players).



    Some might see these measures as foreign and fancy or for ‘not serious’ leagues. But they try to overcome the excesses of only the rich clubs dominating comps (like City in the EPL or us in Scotland, for eg)


    But the way football is going we could be seeing the elite league played in air-conditioned stadia in the Middle East beamed to global audiences. And we likely wouldn’t be invited into that league.



    I know salary cap and a player draft prob won’t happen, but madness is continuing to do the same thing over and over expecting different results. HH

  18. Mod88: Best wishes.



    Thoughts also with all the good people in Palestine trying to protect its citizens and aid workers.



    Free the hostages.




  19. Hello again all you young rebels.



    Good read back this morn bhoys, and of course matters


    sorted regarding the Stivs/Mod situation.


    Down to our ground tonight again for a bit of walking


    football, started last week and Aul Mick is already top


    goalscorer, with a stunning hat trick.


    Never got the match ball though, booo, one of the wifeys


    wouldn’t hand it over haarrruuuumph.


    H H. Mick

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