Middlesbrough signed Britt Assombalonga from Nottingham Forest in 2017.Middlesbrough signed Britt Assombalonga from Nottingham Forest in 2017.
Middlesbrough signed Britt Assombalonga from Nottingham Forest in 2017.

How Middlesbrough's estimated three-year netspend compares to Aston Villa, Derby County, Leeds United, Norwich City and last season's Championship clubs

Last week, Middlesbrough chairman Steve Gibson branded Championship clubs who break the EFL’s Financial Fair Play rules as ‘cheats’ – but how does Boro’s transfer business compare to their league rivals?

We’ve taken a look at the 24 clubs who competed in the Championship last season and their estimated three-year netspend according to football website transfermarket. The EFL’s rules state that clubs cannot exceed losses of £39million, or £13million a season, over a three-year period otherwise they will face penalties. It should be noted that transfer business is not the only source of profit and losses for the following clubs. Teams who are relegated from the Premier League are also allowed to record losses of £35million for that specific season, while the likes of Aston Villa, Norwich, Boro, Hull City, Stoke, West Brom and Swansea have received parachute payments following relegation in the last three years.