Oof, makes those praising Forest's reckless spending, management and statement look rather silly:
"The Commission does question the use of “unique” in Forest’s submissions. It was clear from Mr Brown’s report that 12 other clubs over the last 10 years of the Premier League (so 13including Forest) had been promoted without the benefit of a Parachute Payment the year before. They then joined a league where the other 17 teams all had a Premier League squad and, in the main, would have the benefit of the full £105m PSR Threshold. This is not a unique occurrence, rather it is something that has happened every season in the previous 10 seasons, on average"