The Club Financial Control Body felt that it was imperative that clubs face sporting restrictions as well as financial measures as a result of non-compliance with the break-even requirement. The restriction on the number of players to be registered on the A list serves the dual purpose of limiting the on-field benefits arising from non-compliance while also assisting in achieving the overall objectives of the break-even requirement. The A list restriction is further supported by the restriction on the number of new registrations that clubs can add to the A list and on limits on their net transfer spend.