Feel it's a little harsh on Forest. They have been charged due to waiting for a better price for one of their players so missed the accounting deadline. The fact that they then got +Β£10m more for said player a month later, making good business sense, balanced out the loss. Makes no business sense for them to sell at the lowest price. Surely FFP is there to protect these sorts of decisions?
Obviously, as they missed the accounting deadline, they are in breach, but I personally do think it's harsh and can see why they waited to sell.