Blackburn Rovers and Leeds United have also fallen foul of the regulations which allow for a maximum 'deviation' of £8m, made up of a maximum adjusted operating loss of £3m plus a further maximum of £5m of shareholder investment during the 2013/14 playing season.
Although the headlines will be about a 'transfer embargo' for the three clubs there are a number of different scenarios in which they can make new signings.
These are outlined in full on the Football League website.