Nottingham Forest are expected to fall within the profit and sustainability (PSR) limit if they sell both Moussa Niakhate and Orel Mangala to Lyon today.
That is the view of finance expert Stefan Borson, who exclusively told Football Insider Lyon will have to reveal in detail the finances involved in the deals due to their listed status on Euronext after agreeing to sign the Forest duo.
Forest are believed to be close to their allowable losses limit again after being handed a points deduction last season, with the club needing to make £20million in profit before submitting their accounts on Sunday.
But Forest had already factored the deal into their projections for 2023-24 as the expectation was the transfer would proceed after terms were agreed when the Belgium international made the initial loan switch earlier this year.
Niakhate is also closing on a move to Lyon after a £20million deal was agreed between the two clubs, but neither deal has been officially announced yet.
Nottingham Forest could avoid points deduction with two sales
Borson revealed the Ligue 1 side will have to disclose the exact details of the transfer if they go through before Monday and that will dictate whether Forest have passed PSR.
“They will probably make PSR if both deals go through,” Borson told Football Insider.
“The number that was around was £20million that they needed. But I think that did assume that Mangala was completed and it’s also to Lyon.
“We should know on Monday exactly what Lyon have done before 30 June because they are listed on Euronext.
“The consequences of being listed is you have to make announcements about the transfers you do, and you also have to announce the details of those transactions in detail.
“We know exactly what the price they have paid for Mangala was when they did that deal in February because we have their announcement.