Nottingham Forest have failed with their appeal against a four-point deduction for breaching the Premier League's Profit and Sustainability Rules (PSR).
The East Midlands side were docked four points during March after an independent commission concluded that they had overspent according to the top flight's rules.
Forest were charged for the three-year period ending in the 2022-23 term, with the Tricky Trees overspending by £34.5m over the assessed period.
The sporting sanction was set to be even worse - possibly up to six points - however the club's early plea and excellent cooperation helped to reduce the punishment.
Nuno Espirito Santo's side became the second Premier League club of the season to be deducted points for breaking the division's PSR following Everton's verdict earlier in the term.
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Nottingham Forest unsuccessful in appeal
Ahead of the final two games of the Premier League season, Nottingham Forest have learned that their appeal against the four-point deduction has been unsuccessful.
A statement from the Premier League was released to confirm the decision on Tuesday, explaining why Forest's appeal grounds had been dismissed by an independent appeal board.
"The PSR sanction applied to the assessment period ending season 2022-23 and was appealed by the club on two grounds," read a statement from the Premier League.
"The club argued that the independent commission committed an error in not treating its sale of a high-profile player shortly after the assessment period as a mitigating factor, and that it committed a further error in electing not to suspend some or all of the points deduction it imposed.
"Each of these grounds was rejected by the appeal board, which found the independent commission was entitled to immediately impose the sanction it did. The four-point deduction will therefore remain in place."
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State of play for Forest
Although it is not the result that Forest wanted in their appeal against a points deduction, there is now more clarity on the task at hand on the pitch in the final stages of the season.
Nuno's men remain on 29 points and in 17th position in the Premier League standings, three points ahead of 18th-placed Luton Town in the race for survival.
All teams fighting at the bottom have two games remaining, with the Tricky Trees hosting an in-form Chelsea on May 11 before a final-day battle against fellow strugglers Burnley at Turf Moor on May 19.
Forest enjoyed a productive weekend in the Premier League recently by beating Championship-bound Sheffield United, whereas relegation rivals Luton and Burnley both failed to earn wins.
