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 By PA Sport

QPR fighting any Football League financial fair play punishment

Queens Park Rangers have insisted they will fight any attempt by the Football League to impose a fine on the club for financial fair play breaches.

Legal proceedings between relegated QPR and the Football League are still on-going and an independent arbitration panel will decide on whether QPR are liable.

QPR could face a fine of up to £58 million but are challenging the legality of the rules.

A joint statement from QPR and the Football League said: "Legal proceedings are ongoing as between Queens Park Rangers and the Football League.

"QPR challenges the legality of the Football League's Championship financial fair play rules and any charge against QPR [if any] for breach of FFP Rules shall not be commenced pending the outcome of that challenge.

"The proceedings are confidential in nature and neither party is entitled to comment upon the proceedings until the independent arbitral panel has delivered its decision."

QPR did submit their 2013-14 accounts to the Football League -- they were in the Championship during that season but were promoted to the Premier League -- and at the heart of the issue is a £60 million income injection classed as an "exceptional item" in the accounts which was to write off loans.

QPR's players are dejected after relegation to the Championship was confirmed.

Without that money being put in by the owners, the club would have reported a loss of £69.7 million making them liable for huge FFP fines.

The Football League position is understood to be that such equity injections by club owners are not permitted and therefore the club should be dealt with as though it had made a £69.7 million loss. It is over this issue that QPR have started legal proceedings.

Rangers were relegated following the 6-0 defeat at Manchester City on Sunday and former manager Harry Redknapp believes the failure hinged on failing to build a squad capable of Premier League survival last summer -- when he was still in charge.

Redknapp told talkSPORT: "The thing they have got in their favour is they have a fantastic chairman, a good board, and they have got good supporters as well, who are very loyal to the club.

"But you have to be realistic. Nine of the 11 were playing in the Championship last year and, at the end of the day, we fell short. We weren't good enough."

QPR's veteran centre-back Clint Hill, 36, said the players needed to apologise to the fans. He said: "All the mistakes and errors we have made throughout the season played out in 90 minutes yesterday.

"We just were not good enough and that has been the case throughout the campaign. There are loads of questions that need answering. Ultimately we did not have the quality to stay up. It is a difficult one to take and we have to apologise to our fans."

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