West Brom will not appeal against points penalty

"West Bromwich Albion will not appeal against a two-point deduction for breaching financial rules, but have reiterated their disagreement with the English Football League's sanction. The deduction was handed down last month, 24 hours after a two-day hearing by an independent panel into a breach of profit and sustainability rules (PSR). The news came on the eve of the club's final home game against Ipswich Town and raised the, albeit unlikely, scenario of relegation with the Baggies dropping to six points above the drop zone with two games to play."

"On Wednesday, the EFL informed Albion of the reasons for the penalty and the amount the club broke the rules by - just under 1.97m. Championship clubs are allowed to lose 39m over a three-year period after permitted deductions. A breach of 2m would have resulted in a four-point penalty. Albion went on to officially secure their place in the Championship, finishing four points clear of the bottom three."

"Central to Albion's objection at the time was around so-called 'in-kind' payments, which are not included in PSR calculations, to their charity The Albion Foundation. The Baggies said at the time the Club Financial Reporting Unit (CFRU) accepted the payments of 2.1m were not part of the final PSR calculation, but the EFL said that had been "disallowed"."

""The CFRU originally made an adjustment to the club's final PSR calculation by disallowing an amount of just over 2.1m which had been claimed as Community Development Expenditure," the EFL said in a statement. It added that such expenditure - one type of permitted 'add-backs' - is allowed in PSR calculations "to ensure clubs are not penalised for spending on areas considered to be good causes", but added "only where the expense is actually incurred and recorded by the club in its own accoun"

West Bromwich Albion will not appeal a two-point deduction imposed for breaching English Football League profit and sustainability rules. The penalty followed a two-day hearing by an independent panel and was communicated with reasons and the amount of the breach, just under £1.97m. The club had been allowed to lose up to £39m over three years, and a breach of £2m would have triggered a four-point penalty. Albion’s objection centered on “in-kind” payments to The Albion Foundation that the club said were not included in the final PSR calculation, while the EFL said the amounts were disallowed. The club later secured Championship safety, finishing four points clear of the bottom three.

Read at www.bbc.com