FFP is measured each year for the current and previous two years with a break even amount specified £30m deficit.
Trouble is the adjudicatory board look at our sponsorship deals and decide these are inflated and reduce the calculations for FFP breakeven putting us in breach.
In 2014 when Liverpool breached FFP the adjudicatory chamber then found that they had not breached it, to Liverpool FC surprise, probably because the Adjudicatory chamber decided to deduct some expenditure so as they met breakeven.
The problem is it is not transparent and can be subject to manipulation to suit UEFA and the favoured clubs.
When City got fined our Eitihad sponsor dealw as deemed grossly inflated, unprecedented and excessive, a few months later Utd and Liverpool (I think it was) announced even more lucrative sponsorship deals - without comment. It is a shit show designed to protect the G14 / ECA clubs (BM, Barcelona, RM. Liverpool, Utd, etc) and keep them big and on top.
No point moaning it is what it is.