Reading again, I think I've got that a bit wrong but it still isn't as simple as an £8M loss is permitted. £3M is permitted and any further loss up to £5m above that has to be paid for as equity by Bloom. I don't know what would happen to a £3M loss carried forward to the next season, it could...
When I say planned losses I mean that the rules allow you to have in your financial plan for the coming season a loss of £5M not up to £8M as you say. You could lose up to £8M if say attendances were lower than could reasonably be predicted etc. but you would be breaking the rules to have a loss...
Loads and Loads.
Honestly though, I don't think any fines are payable next season, it will be calculated after the seasons end and fines will be levied and distributed late in the following season I think.
Also, if your planned profit and loss is within the rules but the actual profit and loss...