Nottingham Forest were docked four points for breaching Premier League financial rules on Monday, dumping them in the relegation zone.
The Premier League said in a statement that Forest had admitted breaching the profitability and sustainability rules (PSR) threshold of £61 million (AU$118 million) by £34.5 million ($67 million).
Forest, however, expressed their “great disappointment” with the decision and their “dismay at the tone” of the Premier League’s defense.
Forest released a statement saying, “We believe that the Premier League did not reciprocate the high levels of cooperation the club has shown during this process, which are confirmed and recorded in the commission’s decision.”
The two-time European champions are the second top-flight team to be penalised for PSR breaches this season after Everton were hit with a 10-point penalty in November, which was reduced to six on appeal.
Everton are still waiting to discover if they will be hit with another points penalty relating to a second charge.
Forest’s punishment means they drop into the bottom three, one point behind Luton and four adrift of Everton.
