Why Nottingham Forest's points deduction is four points instead of Everton's six

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Why Nottingham Forest's points deduction is four points instead of Everton's six
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Nottingham Forest have been deducted four points by the Premier League for breaking the Profit and Sustainability rules but their punishment is less than Everton's

Nottingham Forest have been handed a points deduction which is two points less than what Everton received for breaking the Premier League's Financial Fair Play rules.

How Forest's points deduction was calculated Forest were handed an initial three-point ban for breaching FFP rules. They were then handed another three-point deduction based on the severity of the breach which was cited as being 'significant' - the same as Everton's. What did Everton say about their six-point deduction? Following their points deduction being reduced, Everton revealed that they were satisfied by the appeal board’s findings. The Toffees’ statement said the club understood that the appeal board viewed the 10-point deduction as ‘inappropriate’, especially considering it was more than the nine points deduction a club would expect to receive for insolvency.

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