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       #Post#: 36828--------------------------------------------------
       Re: Salary Cap Report released
   DIR By: never sleep
       Date: January 23, 2020, 9:17 am
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       --- Quote from: PBE123 link ---
       >
       > As Wray has passed his shareholding to a Trust, resigned from
       the Board etc, will he still be deemed to be a Connected Party?
       >
       --- End Quote ---
       I think that the trust is still connected to the Wray family -
       so probably still connected.
       #Post#: 36829--------------------------------------------------
       Re: Salary Cap Report released
   DIR By: JammyGit
       Date: January 23, 2020, 9:22 am
       ---------------------------------------------------------
       I don't think adverts featuring Maro or whoever are necessarily
       considered salary unless he's advertising on behalf of a
       Connected Party or explicitly representing Saracens when doing
       so.
       #Post#: 36830--------------------------------------------------
       Re: Salary Cap Report released
   DIR By: Fish Quin
       Date: January 23, 2020, 9:36 am
       ---------------------------------------------------------
       The payments for image rights were deemed to be 800k above
       market value. The total payment was much higher (1.6m?). It
       seems they’ve accepted that Wray can pay the players for these
       image rights outside of the cap, as they have only been punished
       for the ‘extra’ amount. I’m shocked this is allowed and would
       have thought the entire amount should be counted as salary. If
       this is the correct interpretation of the law, the law needs to
       be changed moving forward. Hiding 800k in ‘salary’ is
       significant, but 1.6m would really change the look of any squad.
       The same applies for the payments for ‘MBN Promotions’. In this
       report 100k of such payments are subject to penalty, but Wray
       openly admits that many other players from Saracens receive
       similar payments. As MBN Promotions is so closely connected to
       Saracens I’m surprised any such payments are allowed outside the
       cap. Again, if this is allowed in the current rules, then the
       rules need to be changed. It’s an easy way to siphon money
       across the squad and could save them millions on their ‘salary’.
       Both of these cases give us some insight into how Sarries are
       getting around the salary cap, some of these methods are
       certainly against the rules and have finally been punished but
       it seems there is more to it and the rules need to be tightened
       if we ever hope to have a truly effective salary cap. Again, I
       feel like this is just the start.
       #Post#: 36831--------------------------------------------------
       Re: Salary Cap Report released
   DIR By: nowexnavyquin
       Date: January 23, 2020, 10:08 am
       ---------------------------------------------------------
       From reading the Sarries board it appears they are in full head
       in the sand mode along with but but everyone is it's not fair
       sir mode, below is just one comment
       "Unreal, if this is the extent of the cheating it’s an
       embarrassment. Some people need to take a long hard look in the
       mirror"
       Oh and this one but wasn't sure if this was a drunken rambling
       or just being ironic
       "Well the sky report from the PRL judgement makes me feel happy
       again.
       The Daily Telegraph report makes me feel happy again.
       [www.telegraph.co.uk]
       The Rugby union weekly- Saracens special made me feel happy
       again. [www.bbc.co.uk]
       Thank you for releasing this.
       I am now pleased that we are in the Champions league, we don't
       have the stench of those hypocritical club owners from the
       premiership.
       I would prefer to be in the Pro-15 (used to be called 14!)"
       #Post#: 36832--------------------------------------------------
       Re: Salary Cap Report released
   DIR By: JammyGit
       Date: January 23, 2020, 10:11 am
       ---------------------------------------------------------
       It's a cult.
       #Post#: 36833--------------------------------------------------
       Re: Salary Cap Report released
   DIR By: RocQuin
       Date: January 23, 2020, 10:12 am
       ---------------------------------------------------------
       --- Quote from: JammyGit link ---
       >
       > I don't think adverts featuring Maro or whoever are
       necessarily considered salary unless he's advertising on behalf
       of a Connected Party or explicitly representing Saracens when
       doing so.
       >
       --- End Quote ---
       Well, the advertisements that I have seen show Maro dressed in
       Sarries kit, complete with scrum cap. That sounds like
       representing Saracens in my opinion.
       #Post#: 36834--------------------------------------------------
       Re: Salary Cap Report released
   DIR By: never sleep
       Date: January 23, 2020, 10:25 am
       ---------------------------------------------------------
       I think he appears usually in a black Adidas rugby shirt,
       similar to a black Nike Sarries shirt.
       But, payments are from a Wray company - so should be included???
       I think that if a random company in, say Newcastle (i.e. in no
       way connected to Wray/Sarries/etc), paid Maro to endorse their
       product, then this is excluded.
       However, the connection between Wray and Simba should cause this
       transaction to be included.
       #Post#: 36835--------------------------------------------------
       Re: Salary Cap Report released
   DIR By: never sleep
       Date: January 23, 2020, 10:27 am
       ---------------------------------------------------------
       --- Quote from: JammyGit link ---
       >
       > I don't think adverts featuring Maro or whoever are
       necessarily considered salary unless he's advertising on behalf
       of a Connected Party or explicitly representing Saracens when
       doing so.
       >
       --- End Quote ---
       Wray is a director/major shareholder of Simba beds - therefore a
       Connected Party IMO
       #Post#: 36836--------------------------------------------------
       Re: Salary Cap Report released
   DIR By: RocQuin
       Date: January 23, 2020, 10:57 am
       ---------------------------------------------------------
       --- Quote from: never sleep link ---
       >
       > I think he appears usually in a black Adidas rugby shirt,
       similar to a black Nike Sarries shirt.
       > But, payments are from a Wray company - so should be
       included???
       >
       --- End Quote ---
       Ok, if that’s the case, then I apologise, however, he is such an
       instantly recognisable figure that appearing in a shirt
       ‘similar’ to a Sarries shirt would lead the watcher to associate
       that image with Saracens.
       #Post#: 36838--------------------------------------------------
       Re: Salary Cap Report released
   DIR By: BedfordshireBoy
       Date: January 23, 2020, 11:38 am
       ---------------------------------------------------------
       I am afraid you have got it all wrong.
       "Club Statement from Nigel Wray
       I am really sorry for the heartache that I have caused you due
       to my ill-considered approach to matters relating to salary cap
       compliance. My intention with co-investments was always to
       support players beyond their playing careers.
       I recognise that the actions of the Club were described by the
       panel as ‘reckless’ primarily due to my failure to consult with
       PRL’s salary cap manager prior to entering into any agreements
       and then disclosing the transactions to him. I take full
       responsibility for this. We should have been far better.
       Equally important is the Panel’s determination that neither the
       Club nor myself deliberately attempted to breach the cap.
       As the matter is complex (the 103 page panel’s report of
       determination is available on PRL’s website), I thought I would
       take this opportunity to explain these one-off transactions that
       the Panel considered to be undeclared salary.
       Property co-investments entered into between myself and certain
       players.
       A payment by an ex-player to myselfand another Saracens
       director.
       The purchase of a 30% share in a player’s image rights company
       by two other Saracens directors and myself.
       Agent fees across the three years.
       Appearances at MBN Events.
       It is not my intention to rerun our defence but simply to
       summarise the main points of the Disciplinary Panel’s findings.
       2016/2017 the cap was breached by £1,134,968.60 due to property
       joint ventures entered into between myself and certain players
       In 2017, I entered into property joint ventures with four
       players. All these transactions are long-term investments that
       run far beyond the length of a player’s contract and to date no
       personal financial value has been transferred.
       The structure is as follows:
       The relevant players and I became shareholders of a joint
       venture company.
       The company purchased one or more buy-to-let properties.
       The parties contributed to the purchase price of a property
       pro-rata to their shareholding in the company. My contribution
       was by way of capital investment to the company and the player’s
       contribution was by way of personally guaranteeing a mortgage
       taken by the company equivalent to the remainder of the purchase
       price.
       In some cases, I invested further funds in order to renovate the
       property. (These loans were provided at standard commercial
       rates of interest).
       The mortgage and all other ongoing costs are paid from the
       rental income.
       When a property is sold in the future, the proceeds are to be
       distributed in the following priority: (i) first to redeem the
       mortgage; (ii) second to repay my loans to the company and any
       interest; and (iii) the remainder to be distributed to the
       shareholders in accordance with their respective shareholdings.
       The Disciplinary Panel concluded that under the regulations my
       investments into the joint venture companies amounted to ‘loans’
       by a connected party of Saracens (i.e. me) to a connected party
       of the relevant players (i.e. the joint venture companies) and
       as they were not repaid within a salary cap year, the full
       amounts are considered salary within that time period.
       I should have declared these transactions to the salary cap
       manager prior to signing off the agreements. I mistakenly
       assumed that as I had entered into personal property agreements
       with players previously that had been signed off by the Salary
       Cap Manager, a precedent had already been set. Equally with many
       years’ experience in the property sector, I considered these
       investments to be equity investments as they bear equity style
       risks. However, because I made my investments into the joint
       venture companies through directors’ loans (pursuant to
       accountancy advice) the entire amount has been deemed salary in
       the salary cap year in which they were made.
       2017/2018 the salary cap was breached by £98,249.80 for payment
       from an ex player to myselfand another Saracens Director.
       When playing for the Club, the player in question jointly
       purchased a residential property with myself and another
       Saracens director. The player lived in the house with his wife.
       He owned 80% of the property, with myself and the other director
       owning a 10% share each. Each party contributed equity for the
       purchase equal to their shares in the property (PRL had
       previously confirmed that equity investments of this nature are
       outside of salary for the purposes of the Regulations).
       Having joined another club, the former player wished to purchase
       the directors’ stakes in the property through equal monthly
       instalments over an 18-month period. After initially complying
       with the payment plan, he was unable to meet the instalments due
       to personal circumstances. We wanted to help him and his family
       so agreed to a short delay in the repayments. Eight months later
       the former player moved to a new club where the owner of that
       club paid off the full outstanding amount to us directly.
       The Disciplinary Panel concluded that the eight-month grace
       period (which straddled two seasons) amounted to a loan from
       connected parties of Saracens to the former player and,
       therefore, was a benefit in kind to a former player in
       accordance with the Schedule 1, paragraph 1(s) of the
       Regulations.
       Consequently, the full amount of the purchase price paid by the
       ex-player to both Saracens directors was deemed to be undeclared
       salary for the 2017-18 season. The Disciplinary Panel noted that
       this “may seem unrealistic and even unfair”, but accepted that
       under the regulations the salary cap manager is charged with the
       task of determining salary within a particular salary cap year
       without reference to future events (i.e. the fact that we were
       paid in full by the ex-player eight months later).
       The salary cap was breached by £906,505.57 due tothe purchase of
       a 30% share in a player’s image rights company by myself and two
       other Saracens’ directors.
       The purpose of this transaction was to leverage the collective
       experience of the investors to help grow the player’s off-field
       commercial activities and generate income.
       An indicative valuation was produced by leading firm PwC which
       the investors used to negotiate the purchase price. The
       valuation was also based on a 12-year term regardless of whether
       the player stayed at Saracens or not.
       Based on an alternative valuation, PRL argued that the true
       market value of the shareholding was less than that paid by the
       investors.
       The Disciplinary Panel stated that it accepted “without
       reservation” the investors’ evidence regarding how they arrived
       at the agreed purchase price. However, the Disciplinary Panel
       found that it was not required to conclude whether the price
       paid by the investors was correct, but whether the valuation
       relied upon by the Salary Cap Manager was reasonable.
       The Disciplinary Panel concluded that the valuation relied upon
       by the Salary Cap Manager was reasonable and that, therefore,
       the difference between that valuation and the purchase price
       paid amounted to undeclared salary for the 2018-19 season.
       For the avoidance of doubt, the Disciplinary Panel stated that
       it did not find that the market value of the shareholding was,
       in fact, the value asserted by PRL. The Disciplinary Panel
       accepted that the investment was legitimate; they simply
       asserted that the salary cap manager acted reasonably when
       relying on his own accountant’s valuation (which was lower).
       The Panel also found that payments made to various third parties
       for scouting services over the three- year period constituted
       salary. This was because those third parties also operated as
       player agents and under the regulations any such payment is
       treated as salary.
       MBN Events, a company owned by my daughter Lucy, arranges
       corporate hospitality events featuring high profile guest
       speakers from across the sporting spectrum. MBN entered into a
       commercial agreement with one Saracens player whereby it paid
       him a yearly lump sum of £30,000 to make a number of appearances
       at its events over the three-year period. The Club’s position
       was that this was a genuine commercial arrangement between MBN
       and the player, not disguised salary. The player appeared at
       several MBN events during this period. However, the Disciplinary
       Panel found that because Lucy is a connected party, the
       appearance payments made to the player were undisclosed salary
       totalling £95,000.
       I appreciate there is a lot to digest but felt you were owed a
       full explanation. Again, I am sorry that this has caused so much
       upset to you and our sport.
       As you know, the Club has already started to implement new
       processes to ensure nothing like this happens again.
       Despite recent events Saracens is a family which has always
       brought me and my family so much joy. The team’s incredible form
       and the Club’s togetherness in recent weeks shows me the culture
       we have built is strong. Our vision, represented by a united
       group of players, coaches, staff, families and fans who care
       deeply for one another, endures.
       Thank you all for continuing to unite behind the Club.
       Best Wishes
       Nigel"
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