Culture
Forest handed four-point deduction for breaching Premier League's financial rules
Nottingham Forest have been handed a four-point deduction following a breach of the Premier League’s profitability and sustainability rules (PSRs).
Forest were referred to an independent commission in January after the club reported losses that exceeded the allowed amount over the three-year reporting cycle ending in the 2022-23 season.
Under the guidelines, they could have been fined or deducted points for the breach, and their four-point deduction now drops them to 18th in the Premier League.
The new Premier League table
They are the second Premier League team this season to be deducted points following a PSR breach after Everton had 10 points docked in November. This was later reduced to six points following a three-day appeal. Everton could face a second points deduction this season after they were charged alongside Forest with another breach of PSR rules in January.
Forest now have seven days to notify whether they intend to appeal against the sanction.
The Premier League has pencilled in May 24 as a backstop date for any appeal which comes after the end of the season on May 19. This date comes ahead of the league’s annual general meeting.
What did the Premier League say?
A statement read: “An independent commission has applied an immediate four-point deduction to Nottingham Forest FC for a breach of the Premier League’s profitability and sustainability rules (PSRs) for the period ending season 2022/23.
“Nottingham Forest was referred to an independent commission on January 15, following an admission by the club that it had breached the relevant PSR threshold of £61million by £34.5m.
“The threshold was lower than £105m as the club spent two seasons of the assessment period in the EFL Championship. The case was heard in accordance with new Premier League Rules, which provide an expedited timetable for PSR cases to be resolved in the same season the complaint is issued.
“The independent commission determined the sanction following a two-day hearing this month, at which the club had the opportunity to detail a range of mitigating factors.
“The commission found that the club had demonstrated ‘exceptional cooperation’ in its dealings with the Premier League throughout the process.”
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What did Forest say?
A club statement read: “Nottingham Forest is extremely disappointed with the decision of the commission to impose a sanction on the club of four points, to be applied with immediate effect.”
“We were extremely dismayed by the tone and content of the Premier League’s submissions before the commission,” it added. “After months of engagement with the Premier League, and exceptional cooperation throughout, this was unexpected and has harmed the trust and confidence we had in the Premier League.”
Club statement.
— Nottingham Forest (@NFFC) March 18, 2024
The club also called the Premier League’s initial starting point for a sanction of eight points as “utterly disproportionate” and pointed to a number of “unique circumstances” involved and the mitigation they put forward.
They also said the commission’s decision “raises issues of concern for all aspirant clubs” and that the rationale that clubs should only invest after they have realised a profit on their player development “destroys mobility in the football pyramid” and will lead to “the stagnation of our national game.”
“We believe that the high levels of cooperation the club has shown during this process, and which are confirmed and recorded in the commission’s decision, were not reciprocated by the Premier League,” the statement added.
How did we get here?
Forest were referred to the commission by the Premier League in January for the alleged breach, which concerns the PSR calculation for the three-year reporting period ending with the 2022-23 season.
Forest stated they would “continue to cooperate fully with the Premier League on this matter and are confident of a speedy and fair resolution”.
Forest have signed more than 40 players since securing promotion in May 2022, with owner Evangelos Marinakis sanctioning a transfer spend of around £250m ($318m) to help the club establish themselves in the top flight.
Forest believed they had worked within the regulations when it came to the allowable losses with a lot of the issue centring around Brennan Johnson’s sale to Tottenham Hotspur.
Johnson’s sale to Tottenham was key to Forest’s argument (Michael Regan/Getty Images)
The club’s argument — which they have made in conversations with the Premier League — was that they could have sold Johnson earlier in the window but doing so at that point would have meant accepting a markedly lower price. His sale did not go through until September 1, well after the financial year ended, for £47.5m.
New guidelines aimed at fast-tracking PSR decisions have been introduced to ensure any basic breaches of the regulations are dealt with in time for punishments, such as points deductions, to be levied in the same season as the charge is brought.
All clubs had to submit their accounts for 2022-23 by December 31 — rather than in March as they had previously — with any breaches and subsequent charges confirmed 14 days later.
What are profitability and sustainability rules?
All Premier League clubs are assessed for their adherence to the competition’s profitability and sustainability rules each year.
Their compliance with said rules is assessed by reference to the club’s PSR calculation, which is the aggregate of its adjusted earnings before tax for the relevant assessment period.
Under the PSR, clubs are allowed to lose a maximum of £105m over three seasons (or £35m a season) but certain costs can be deducted, such as investment in youth development, infrastructure, community and women’s football.
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There were also specific allowances relating to COVID and, to help clubs, the league combined the two pandemic-hit seasons into one, turning the three-year accounting period into four years.
Forest’s permitted losses are lower than the £105m limit because the club were in the Football League during a portion of the accounting period. Their top figure instead amounts to £61m, which breaks down as £13m for the 2020-21 and 2021-22 seasons when they were in the Championship, plus £35m for last season, their first back in the top flight.
Have there been any other cases like this?
Forest are just the third club to face action like this, following Everton’s two separate breaches and subsequent points deduction this season, while Manchester City were hit with more than 100 charges last February.
The outcome of City’s case has not yet been communicated, with The Athletic reporting that a verdict — which would be subject to appeal — likely to take considerable time to be reached.
Last year, Chelsea’s new owners self-reported incomplete financial information related to transactions that took place during the stewardship of the previous owner, Roman Abramovich, between 2012 and 2019.
Transactions made under Abramovich are still under investigation (Paul Gilham/Getty Images)
European governing body UEFA fined them €10m for the historical breach in July while the Premier League and English FA are continuing to investigate.
There have been several precedents in the English Football League in recent years, but a punishment relating to breaches of PSR in the top tier of English football was unprecedented before Everton.
In fact, on only two other occasions has a club been handed a points penalty in Premier League history.
Middlesbrough were docked three points for failing to fulfil a fixture in the 1996-97 season while Portsmouth were hit with a nine-point penalty in January of the 2009-10 campaign after going into administration.
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‘Frustration and disappointment for Forest’
Analysis by Nottingham Forest correspondent Paul Taylor
There is frustration and disappointment at Nottingham Forest, as they find themselves plunged into the Premier League relegation zone by a four point deduction for breaching profit and sustainability regulations.
And, over the weekend, the suggestion from within the club was that four points was the level of punishment at which they would consider making an appeal. They have 14 days to lodge that appeal, so they do have time to digest the verdict, before rushing into a decision. But it is likely that they will.
The fact that it drops them into the bottom three, will rub a little additional salt into the wound.
Nottingham Forest’s run in
| Team | Date | Home/away |
|---|---|---|
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March 30 |
Home |
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April 2 |
Home |
|
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April 8 |
Away |
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April 13 |
Home |
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April 20 |
Away |
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April 27 |
Home |
|
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May 4 |
Away |
|
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May 11 |
Home |
|
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May 19 |
Away |
As will the fact that, throughout the process, Forest feel as though they have gone out of their way to work with the Premier League — to accept that they have breached regulations, but to explain what they believe were mitigating circumstances — largely surrounding the sale of Brennan Johnson, late in the window.
But, amid the frustration — at a time when Forest have felt hard done by over a number of controversial refereeing decisions — there will also be an understanding that the punishment might have been more severe.
And, even amid the possibility of an appeal, Forest at least now know what they are facing, as they look to secure a third season of top flight football, under Nuno Espirito Santo.
(Top photo: Jon Hobley/MI News/NurPhoto via Getty Images)
Culture
Do You Recognize These Snappy Lines From Popular Crime Novels?
Welcome to Literary Quotable Quotes, a quiz that tests your recognition of classic lines. This week’s installment celebrates lines from popular crime novels. (As a hint, the correct books are all “firsts” in one category or another.) In the five multiple-choice questions below, tap or click on the answer you think is correct. After the last question, you’ll find links to the novels if you’re intrigued and inspired to read more.
Culture
Xia De-hong, 94, Dies; Persecuted in China, She Starred in Daughter’s Memoir
Xia De-hong, who survived persecution and torture as an official in Mao Zedong’s China and was later the central figure in her daughter’s best-selling 1991 memoir, “Wild Swans: Three Daughters of China,” died on April 15 in Chengdu, China. She was 94.
Ms. Xia’s death, in a hospital, was confirmed by her daughter Jung Chang.
Ms. Chang’s memoir, which was banned in China, was a groundbreaking, intimate account of the country’s turbulent 20th century and the iron grip of Mao’s Communist Party, told through the lives of three generations of women: herself, her mother and her grandmother. An epic of imprisonment, suffering and family loyalty, it sold over 15 million copies in 40 languages.
The story of Ms. Chang’s stoic mother holding the family together while battling on behalf of her husband, a functionary who was tortured and imprisoned during Mao’s regime, was the focus of “Wild Swans,” which emerged out of hours of recordings that Ms. Chang made when Ms. Xia visited her in London in 1988.
Ms. Xia was inspired as a teenager to become an ardent Communist revolutionary because of the mistreatment of women in the Republic of China, as well as the corruption of the Kuomintang nationalists in power. (Her own mother had been forced into concubinage at 15 by a powerful warlord.)
In 1947, in Ms. Xia’s home city of Jinzhou, the Communists were waging guerrilla war against the government. She joined the struggle by distributing pamphlets for Mao, rolling them up inside green peppers after they had been smuggled into the city in bundles of sorghum stalks.
Captured by the Kuomintang, she was forced to listen to “the screams of people being tortured in the rooms nearby,” her daughter later wrote. But that only stiffened her resolve.
She married Chang Shou-yu, an up-and-coming Communist civil servant and acolyte of Mao, in 1949.
It was then that disillusionment began to set in, according to her daughter. The newlyweds were ordered to travel a thousand miles to Sichuan, her husband’s home province. Because of Mr. Chang’s rank, he was allowed to ride in a jeep, but she had to walk, even though she was pregnant, and suffered a miscarriage as a result.
“She was vomiting all the time,” her daughter wrote. “Could he not let her travel in his jeep occasionally? He said he could not, because it would be taken as favoritism since my mother was not entitled to the car.”
That was the first of many times that her husband would insist she bow to the rigid dictates of the party, despite the immense suffering it caused.
When she was a party official in the mid-1950s, Ms. Xia was investigated for her “bourgeois” background and imprisoned for months. She received little support from Mr. Chang.
“As my mother was leaving for detention,” Ms. Chang wrote, “my father advised her: ‘Be completely honest with the party, and have complete trust in it. It will give you the right verdict.’ A wave of aversion swept over her.”
Upon her release in 1957, she told her husband, “You are a good Communist, but a rotten husband.” Mr. Chang could only nod in agreement.
He became one of the top officials in Sichuan, entitled to a life of privilege. But by the late 1960s, he had become outraged by the injustices of the Cultural Revolution, Mao’s blood-soaked purge, and was determined to register a formal complaint.
Ms. Xia was in despair; she knew what became of families who spoke out. “Why do you want to be a moth that throws itself into the fire?” she asked.
Mr. Chang’s career was over, and both he and his wife were subjected to physical abuse and imprisoned. Ms. Xia’s position was lower profile; she was in charge of resolving personal problems, such as housing, transfers and pensions, for people in her district. But that did not save her from brutal treatment.
Ms. Xia was made to kneel on broken glass; paraded through the streets of Chengdu wearing a dunce’s cap and a heavy placard with her name crossed out; and forced to bow to jeering crowds.
Still, she resisted pressure from the party to denounce her husband. And unlike many other women in her position, she refused to divorce him.
Twice she journeyed to Beijing to seek his release, the second time securing a meeting with the prime minister, Zhou Enlai, who was considered a moderate. Ms. Xia was “one of the very few spouses of victims who had the courage to go and appeal in Peking,” her daughter wrote in “Wild Swans.”
But Ms. Xia and her husband never criticized the Cultural Revolution in front of their children, checked by the party’s absolute power and the fear it inspired.
“My parents never said anything to me or my siblings,” Ms. Chang wrote. “The restraints which had kept them silent about politics before still prevented them from opening their minds to us.”
She was held at Xichiang prison camp from 1969 to 1971 as a “class enemy,” made to do heavy labor and endure denunciation meetings.
The camp, though less harsh than her husband’s, was a bitter experience. “She reflected with remorse on the pointlessness of her devotion,” her daughter wrote. “She found she missed her children with a pain which was almost unbearable.”
Xia De-hong was born on May 4, 1931, in Yixian, the daughter of Yang Yu-fang and Gen. Xue Zhi-heng, the inspector general of the metropolitan police in the nationalist government.
When she was an infant, her mother fled the house of the general, who was dying, and returned to her parents, eventually marrying a rich Manchurian doctor, Xia Rui-tang.
Ms. Xia grew up in Jinzhou, Manchuria, where she attended school before joining the Communist underground.
In the 1950s, when she began to have doubts about the Communist Party, she considered abandoning it and pursuing her dream of studying medicine, her daughter said. But the idea terrified her husband, Ms. Chang said in an interview, because it would have meant disavowing the Communists.
By the late 1950s, during the Mao-induced Great Famine that killed tens of millions, both of her parents had become “totally disillusioned,” Ms. Chang said, and “could no longer find excuses to forgive their party.”
Mr. Chang died in 1975, broken by years of imprisonment and ill treatment. Ms. Xia retired from her government service, as deputy head of the People’s Congress of the Eastern District of Chengdu, in 1983.
Besides Ms. Chang, Ms. Xia is survived by another daughter, Xiao-hong Chang; three sons, Jin-ming, Xiao-hei and Xiao-fang; and two grandchildren.
Jung Chang saw her mother for the last time in 2018. Ms. Chang’s criticism of the regime, in her memoir and a subsequent biography, made returning to China unthinkable. She told the BBC in a recent interview that she never knew whether her mother had read “Wild Swans.”
But the advice her mother gave her and her brother Xiao-hei, a journalist who also lives in London, was firm: “She only wanted us to write truthfully, and accurately.”
Culture
Why Is Everyone Obsessed With Bogs?
In prehistoric northern Europe, peatlands — areas of waterlogged soil rich with decaying plant matter — were considered spiritual sites. Since then, swords, jewelry and even human bodies have been found fossilized in their sludgy depths. More recently, however, many of these bogs have been depleted by overharvesting, neglect and development. But as awareness of their important role in removing carbon dioxide from the atmosphere grows, more wetlands are being restored, while also serving as unlikely creative inspiration. Here’s how bogs are showing up in the culture.
Fashion
At fall 2026 Paris Fashion Week, several houses — including Louis Vuitton (above left) and Hermès — staged shows amid mossy sets featuring spongy green structures and mounds of vegetation. And the Danish fashion brand Solitude Studios is distressing its eerie, grungy looks (above right) by submerging them in a local peat bog.
Contemporary Art
For her exhibition at California’s San José Museum of Art, on view through October, the Chalon Nation artist Christine Howard Sandoval is presenting sculptures, drawings and plant-dyed works (above) exploring how the state’s wetlands were once sites of Indigenous resistance and community. This month, at Storm King Art Center in New York’s Hudson Valley, the conceptual artist Anicka Yi will unveil an outdoor installation featuring six-foot-tall transparent columns holding algae-rich ecosystems cultivated from nearby pond water and soil.
Architecture and Design
The Bog Bothy (above), a mobile design project by the Dublin-based architecture practice 12th Field in collaboration with the Irish Architecture Foundation, was inspired by the makeshift huts once used by peat cutters who harvested the material for fuel. After debuting in the Irish Midlands last year, it’ll tour the region again this summer. In Edinburgh, the designer Oisín Gallagher is making doorstops from subfossilized bog-oak scraps carbon-dated to 3300 B.C.
Fine Dining
At La Grenouillère on France’s north coast, the chef Alexandre Gauthier reflects the restaurant’s reedy, frog-filled river valley landscape with dishes like a “marsh bubble” of herbs encased in hardened sugar. This spring, Aponiente — the chef Ángel León’s restaurant inside a 19th-century tidal mill on Spain’s Bay of Cádiz — added an outdoor dining area on a pier above the neighboring marshland, serving local sea grasses and salt marsh flowers alongside seafood (above) from the estuary.
Literature
The Irish British writer Maggie O’Farrell’s forthcoming novel, “Land,” about an Irish cartographer and his son surveying the island in 1865 after the Great Famine, depicts haunting encounters with the verdant landscape, including its plentiful oozing bogs.
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