Forest's sponsorship deal is clearly in breach of the FFP rules regarding related parties.
I don't know about Reading, but I can't see Dave Whelan of Wigan throwing over 8m of his own money at getting them back up.
We made just over an 8m loss in 11/12, it won't be a surprise if it's similar for 12/13. I'd also expect the club to have brought forward as many costs as possible into the 12/13 season from the this season to make conformance with FFP easier.