Hearts deducted 15 points by SPL after going into 行政

By Gavin Mccafferty, 圧力（をかける） 協会

Published: 15:55 BST, 19 June 2013 | Updated: 16:59 BST, 19 June 2013

Hearts will begin next season with a 15-point deduction after moving into 行政.

The Scottish 首相 League 確認するd the (a)自動的な／(n)自動拳銃 刑罰，罰則 had been 誘発する／引き起こすd by the club 宿泊するing their 意向 to go into 行政 at the 法廷，裁判所 of 開会／開廷／会期 in Edinburgh on Monday.

The 任命 of BDO as 行政官／管理者s was finalised on Wednesday and will be 確認するd by the insolvency practitioners すぐに.

In the 合間, the SPL 解放（する）d a 声明 of its own, 輪郭（を描く）ing the 衝撃 of the 行政.

Teetering on the brink: Vladimir Romanov's 味方する could go into liquidation

The 声明 read: 'に引き続いて Heart of Midlothian plc 宿泊するing a notice of 意向 to 任命する an 行政官／管理者 with the 法廷，裁判所 of 開会／開廷／会期 in Edinburgh on 17 June 2013, the SPL 確認するd that a number of 冒険的な 許可／制裁s have been 適用するd to the club.'

An SPL spokesperson 追加するd: 'As Heart of Midlothian is 支配する to an insolvency event, a 15-point deduction will be 適用するd to its total points in the league 選手権 for next season 2013/14.

'In 新規加入, Heart of Midlothian is 支配する to an 出入港禁止 on 登録（する）ing players with the SPL whilst in 行政.'

The SPL is 予定 to 合併する with the Scottish Football League later this month but the points 刑罰，罰則 will carry over into the 最高の，を越す flight of the new Scottish Professional Football League and Hearts will begin their season at St Johnstone on August 3 with a 消極的な 一致する.

Uncertain 未来: Hearts 経営者／支配人 Gary Locke

Hearts had hoped to 任命する KPMG as 行政官／管理者s after failing to 支払う／賃金 players their 給料 on Friday and in the 直面する of a winding-up order over a 部分的に／不公平に-paid £100,000 税金 法案.

But the 行政官／管理者s of Ukio Bankas, the club's major creditor and part-owner, 反対するd and 扇動するd the 任命 of BDO.

The 破産者／倒産した Lithuanian 財政上の 会・原則 is 借りがあるd £15million from Hearts, three-fifths of the club's total 負債, and 持つ／拘留するs a floating 告発（する），告訴（する）／料金 of their 資産s, 含むing Tynecastle Stadium. Its choice of 行政官／管理者 was therefore 運命にあるd to 後継する and the 任命 went through without a 法廷，裁判所 論争.

BDO is 現在／一般に in 支配（する）／統制する at Dunfermline under the direction of Bryan Jackson, whose past experience 含むs 類似の 役割s at Clydebank, Clyde, Motherwell, Dundee and Portsmouth.

However, Jackson is ありそうもない to take 単独の 支配（する）／統制する at Hearts given his other かかわり合いs.

Ukio Bankas owns 29.9 per cent of Hearts, with another Lithuanian company, UBIG, having a 50 per cent 火刑／賭ける. Both companies were 以前は controlled by Vladimir Romanov, who 最終的に called the 発射s at Hearts until his personal 商売／仕事 empire 崩壊（する）d in 最近の months.

The 状況／情勢 is その上の 複雑にするd by the fact UBIG is 借りがあるd £10million by Hearts and signalled its 無（不）能 to 会合，会う its 義務／負債s last month, although its insolvency has not been 確認するd.

Today's 開発 has been on the cards for some time. Hearts 避けるd 行政 or worse in December last year when 支持者s pumped more than £1million into the club through buying 株 which are now 効果的に worthless.

The cash input 許すd Hearts to 回避する a winding-up order over a £450,000 税金 法案 and they also agreed a を取り引きする He r Majesty's 歳入 and Customs to 支払う／賃金 a separate and historic £1.6million 義務／負債 over three years.

Players and other staff have experienced 非常に／多数の 延期するs in receiving 給料 in the last two seasons and Hearts spent much of last season under a 移転 出入港禁止, which was 復帰させるd earlier this month.

Game over? Hearts have been 警告するd to 準備する for liquidation and life as a newco

The club had 以前 発表するd the 調印 of Danny Wilson from Liverpool on a three-year 取引，協定 but the 出入港禁止 means they are ありそうもない to be able to 登録（する） the defender with the league when his Anfield 契約 公式に 満了する／死ぬs at the end of this month.

The club made 重要な 削減（する）s to the 行う 法案 last season and again this summer but alarm bells were （犯罪の）一味ing loudly when director Sergejus Fedotovas told 株主s last month that there was a £2.5million 基金ing gap for the coming season which he 推定する／予想するd to be filled by 移転 cash and a fans' 会員の地位 計画／陰謀 which was in the very 早期に 行う／開催する／段階s of planning.

There was therefore an inevitability about the 降下／家系 into 行政 and a 失敗 to 会合，会う 事業／計画（する）d season-ticket s ales 速度(を上げる）d up the 過程.

More than 5,000 支持者s have 調印するd up to the 創立／基礎 of Hearts 引き継ぎ／買収 計画／陰謀 but a number of other 利益／興味d parties have already 現れるd and 報告（する）／憶測s today （人命などを）奪う，主張する that a UK-based group has already 明確に表すd an 申し込む／申し出 and a Company Voluntary 協定 提案 to the Ukio Bankas 行政官／管理者.

HEARTS TIMELINE

2005 - January 29: Hearts' board 認可するs Vladimir Romanov's 投資, 許すing him to 結局 安全な・保証する 80 per cent of club 株 and 支配（する）／統制する of the Jambos.

2006: A 一連の 経営者／支配人s are 雇うd and 解雇する／砲火／射撃d by Romanov as Hearts qualify for the 支持する／優勝者s League.

2010 - May 3: Hearts 明らかにする／漏らす club 負債 has risen to just under £35million - an 増加する of £5million in the space of a year.

2012 - April 16: Hearts 収容する／認める players will not be paid on time just four months after December 給料 appear late.

May 19: City 競争相手s Hibernian are humiliated with a 5-1 敗北・負かす in the final of the William Hill Scottish Cup as Hearts clinch the トロフィー for second time in six years after 2006 final's 勝利 over Gretna.

Hearts owner: Vladimir Romanov

October 22: The Jambos are 攻撃する，衝突する with a 移転 出入港禁止 by the SPL after six players and 経営者／支配人 John McGlynn receive their October 給料 six days late.

November 7: Hearts 確認する they have been served with a winding-up order over a 税金 法案 of almost £450,000.

December 3: The 税金 法案 is settled after the Hearts support raise more than £1million through a 株 問題／発行する, 突き破るing off the winding-up order. 返済 計画（する） for a second 税金 法案 価値（がある） £1.5million is also agreed with HMRC.

December 20: The SPL place the Tynecastle outfit under an '不明確な／無期限の 移転 出入港禁止' over the 失敗 to make 特別手当 支払い（額）s to their players に引き続いて their Scottish Cup 勝利，勝つ in May.

2013 - January 17: The SPL 解除するs the 移転 出入港禁止 placed on Hearts after they 支払う／賃金 January 給料 on time - but 支配するs they will only be able to 調印する under-21 players on a one in, one out basis.

March 5: Romanov's 決定／判定勝ち（する） to 辞職する from the board of UBIG, the company which 持つ／拘留するs a 大多数 火刑／賭ける in Hearts, に引き続いて the 崩壊（する） of Ukio Bankas 誘発するs 憶測 that ロシアの may also 降伏する 支配（する）／統制する of Hearts.

May 18: Hearts are spared 即座の rele gation from the 最高の，を越す flight after the SPL 発表するs Hearts will not be 支配するd to an 即座の points deduction after 結論するing an insolvency event had not occurred at the club's 大多数 株主 UBIG.

June 4: The club is again 軍隊d to downplay 行政 恐れるs after 報告（する）／憶測s of another £100,000 税金 論争 with HMRC.

June 12: The 行政官／管理者 of Ukio Bankas says he has 'no 推論する／理由 or 願望（する） to 害（を与える） Hearts' after a 法廷，裁判所 in Lithuania 支持するs a 決定／判定勝ち（する） to （負債など）支払う the bank.

June 13: Club 発表するs that all their players are up for sale as 恐れるs for their 未来 enters a '批判的な' period.

June 14: SPL 確認するs Jambos fail to 支払う／賃金 'a number' of their players their July 給料 and 攻撃する，衝突する them with an 即座の 移転 出入港禁止.

June 17: Hearts 確認する they have served 法廷，裁判所 of 開会／開廷／会期 with 意向 to 任命する 行政官／管理者s.