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3 obvious ones have been announced. Those that have missed the target by miles. Those that failed by a smaller margin may require more in depth scrutiny.

And further embagos may well follow it seems...

I will be incredulous if Bournemouth, Middlesbrough, and Forest pass FFP. It seems that Bolton and Birmingham are doomed to fail the test as well, but at least they don't visibly appear to have been splashing the cash around.