Derby County Football Club is surprised and disappointed to hear the EFL has decided to appeal against the decision of the independent Disciplinary Commission with respect to the second charge against it concerning its policy regarding the amortisation of intangible assets (player registrations).
As is evident from its detailed reasoning, the Disciplinary Commission considered the Charge with great care before dismissing it.
If the EFL is concerned about the wider implications of the ruling then it has always been open to it to recommend a rule change requiring defined amortisation policies, but it has not done so. The Club believes that pursuing a case based on conflicting opinions about accounting policies which, even if the EFL succeeded, would have only led to the Club re-submitting its P&S calculations, is a further waste of the EFL’s resources and an unnecessary distraction to the Club.
The Club shall vigorously resist the appeal and shall make no further comment until it has been determined.