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Everton’s appeal for their second points deduction for breaching the Premier League’s financial rules will be heard during the final week of the current season.

The Toffees were docked two points after an independent commission found the club had breached profit and sustainability rules (PSR) by £16.6m for the three-year period to 2022-23.

Clubs are permitted to lose £105m over a three-year period. They had already been deducted 10 points – reduced to six on appeal - for the period to 2021-22.

The latest appeal is scheduled to be heard in the week commencing 13 May and the appeals panel have confirmed a verdict will be announced before the final game against Arsenal on 19 May.

Despite losing points this season, Sean Dyche’s side guaranteed Premier League survival by beating Brentford 1-0 on Saturday.

Image source, Getty Images

Unai Emery has plenty of selection problems, with Emi Martinez, Tyrone Mings, Emi Buendia, Boubacar Kamara, Jacob Ramsey, Alex Moreno and Youri Tielemans all out, although the Aston Villa manager had one positive piece of team news.

“With the injured players, this morning Nicolo Zaniolo was feeling better after yesterday not feeling very well, we are thinking to include him in the squad tomorrow," he said.

"With Tielemans, Emiliano and Alex Moreno tomorrow they are not available. On Sunday I don't know. They are progressing well but it is three days. I don't know."

On being without the injured Martinez, who was suspended for the first leg anyway: “Martinez is very competitive and very important and helped us a lot. But when an issue like that, the yellow card, and a small injury as well we have to protect, help and support and push another player in the squad.

"Robin Olsen has been very competitive every day in training, when he played he helped the team and the team believes in him and trusts in his performances.

"On Saturday, he played 45 minutes against Chelsea and he saved us. He’s a humble man and hopefully he can help us and he can feel comfortable as well playing.”

Aston Villa manager Unai Emery on how he has managed the Premier League and European campaigns this season: “We are excited for the Conference League, we are very motivated with the Premier League. It’s not changing my first message – the most important 38 matches are the Premier League, then we can add the FA Cup, Carabao Cup and Conference League."

On taking Villa to a first major European semi-final since winning the European Cup in 1982: “You know I was always speaking about Europe, even when I arrived here my first objective was to get to Europe. We did a very big effort and we have the Europa Conference League. We have enjoyed it.”

OK, we are going to finish today's page with the thoughts of Aston Villa manager Unai Emery, who is preparing for Thursday's visit of Olympiakos in the first leg of their Europa Conference League semi-final.

The Spaniard started his news conference by discussing his four European trophies as manager with Sevilla and Villarreal.

"I don’t want to remember my past in Europe," he said. "Of course I know it’s successful more or less but I want to focus on each moment.

"The past is important for my achievements but not the future. It’s only practicing with the players we have and the club we are I can use my experiences, but it’s about creating a new way and trying to enjoy a new way.

"I know football is only to win. I’m here because I was more successful than less and we were always focusing on Europe.”

Image source, Getty Images

From Sean Dyche to Rob Edwards, his opposite number at Luton.

The Hatters can move out of the relegation one with a win at home to Everton on Friday.

They are a point behind Nottingham Forest, who have had a four-point deduction for breaching profit and sustainability rules.

Forest have appealed against that decision and we are expecting the result of that appeal this week, but Edwards says he will only concentrate on what he can control.

"We don't know what will be required but we have to find the points now. We have to look after what we do, we can't control that [Forest's appeal]," said the Luton boss.

"We are a point behind. I know things can change but we have to concentrate on Everton, that is the only thing we can control right now."

Image source, Getty Images

Everton manager Sean Dyche on performing in their final three games: "We're finding that balance. The feel-good factor has obviously affected everyone and we want to use that to our advantage. The freedom comes back into your play because our objective is achieved. It's about using all the things we've learned in these last three games and delivering performances."

More on Friday's opponents Luton: "We're going against a team who are fighting and had a really tough run of results. They're still fighting, still working. We have to go there with the right attitude and we intend to do so. We want to take it on, win and finish the season correctly."

BBC Sport has a dedicated Everton page packed with news, analysis and fan views - get it here

Image source, Getty Images

Of course, with Everton being Everton at present, manager Sean Dyche was asked some searching questions about the financial future of the club following further concern about their potential takeover by 777 Partner.

He offered no further updates: "We are still waiting on more news. I have spoken very openly about the simplicity of it. I met with the group once, that hasn't changed, and we are still waiting on more news."

On whether the club's financial situation may force them into selling players this summer: "Not necessarily. There are obvious questions to be answered but it's possible new ownership might change things. Various things go into PSR [profitability and sustainability rules] not just player sales."

Image source, Getty Images

That followed the news that Everton have received a delayed payment of £16m from prospective buyers 777 Partners for day-to-day operational costs, taking the amount loaned by the Miami-based investment fund to more than £200m.

777 agreed to buy owner Farhad Moshiri's 94% stake in the club in September, but the protracted deal is yet to be ratified by the Premier League.

A £158m loan repayment to MSP Sports Capital, taken out for the construction of the new stadium on Bramley Moore Dock, remains the main stumbling block.

The Toffees were supposed to receive the latest payment earlier this month but a 777 spokesperson told BBC Sport: "As of Tuesday, 777 has sent in a fresh loan to cover the working capitals needs of the club."

A source close to British-Iranian businessman Moshiri again told BBC Sport they remain focused on completing the deal with 777.

It is felt the latest payment, though delayed, shows a "proper commitment" to taking over the club and they have supported previous working capital when asked.

Click here to read more.

BBC Sport has a dedicated Everton page packed with news, analysis and fan views - get it here.

In case you missed it earlier, the Telegraph is reporting that Everton have begun talks with debt-restructuring experts in a move that has raised further questions about the protracted takeover of the club by 777 Partners.

Image source, Daily Telegraph

Everton's medical team will monitor the fitness of striker Dominic Calvert-Lewin and defender Seamus Coleman after they returned to training this week, while Beto is available again after he was cleared following a head injury.

Sean Dyche also confirmed that James Tarkowski missed training but should be available for Friday's game.

He said: "With Dominic, we will see. He was out on the grass today so hopefully there will be no reaction and certainly he will be in consideration.

"[James Tarkowski missed training today] because his family are waiting on the birth of a child.

"[With Seamus] it's his first day but he has had a few days with the sports science team and so we will see how he fairs tomorrow and that there has been no reaction."

More from Everton manager Sean Dyche on not letting up against Luton, who are battling to avoid relegation: "It still is a tricky fixture. I think they have done an amazing job. Everyone had written them off from the start - the players and manager have done a great job.

"I don't think my story would have changed on that, even if we were in a different situation. We want to go down there and perform.

"We have given ourselves a platform now to finish the season strong. We want to do that. I referenced it after the win against Brentford about taking the next one on because during the tough run we had without wins I did say that over the season it balances itself out as long as you keep doing the right things. Well, we did keep doing the right things. Now we take on the next one and we want that mentality to stay."

Everton manager Sean Dyche referenced his decision to change from a suit to a tracksuit on matchdays as an example of their willingness to search for a winning formula.

He added: "We believe in what we do and we had to dismantle some things and change some things - look at the planning on how we go about it - and then get the players to believe in that and they certainly have done.

"We had a very tricky game against Nottingham Forest and we have come through that and then obviously a big game in the win against Liverpool, which was super pleasing - the performance and the win. And then we had a softer performance but a very important one against Brentford to see ourselves right.

"So I am very pleased on many different levels and that is just on the surface, there was a lot more to it than that."

OK, Everton manager Sean Dyche started off with his views on the club's survival in the Premier League, secured by wins against Nottingham Forest, Liverpool and Brentford: "Very pleased, obviously. Relieved in a different kind of way after a lot of work done to get through a lot of challenges this season. So thankful to the staff and players for all of their efforts and of course the fans, who played their part as well.

"A very big week - not just in the results but in the feel of the situation and how quickly it changes from a real negative to a real heavy positive. I think that is very pleasing to all concerned."

Dan, Liverpool

We heard from Ange Postecoglou earlier.

He was told in his news conference about Swedish clubs' decision to vote against the introduction of VAR in their league.

The Tottenham boss joked that he was "moving to Sweden".

It's fair to say that Postecoglou is not a fan of VAR in general but, more specifically, the way it is being used in the Premier League.

Click on the play icon to listen to the Spurs manager.

Anon

It is questionable as to whether Manchester City are blue or sky blue, but I will open this to readers. Anyone care to hazard a guess when was the last time this happened? Assuming it has ever happened...

Unai Emery faces the media this afternoon ahead of Aston Villa’s Europa Conference League semi-final first leg with Olympiacos on Thursday.

Villa are looking to win their first piece of serious silverware since 1996 – with Emery underlining it was his main goal when he walked into Villa Park in 2022.

The club won the European Cup in 1982, it is their first major European semi-final since then and there is no escaping Villa look on the cusp of a bright new era.

Emery will have to manage without the injured Emi Martinez on Thursday but the goalkeeper was suspended anyway after his chaotic booking during the penalty shootout win in Lille in the quarter-final last month.

Image source, Getty Images

OK, we still have to hear from Unai Emery, before Thursday's Europa Conference League semi-final first leg against Olympiakos.

And Everton's Sean Dyche will be talking before his side's trip to Luton on Friday...

A final word from Chelsea manager Mauricio Pochettino on why his players are getting so many injuries: "I need to be honest. What I can say in all the new processes there are things we can do better, of course.

"We all feel the responsibility. Of course, we can do better, but there are too many circumstances that happen, that is why it is difficult to explain in one word or sentence.

"We are working on trying to improve, we have amazing staff in medical and performance and coaching, with amazing experience being in this business. Too many circumstances arrive some periods and it can happen. We need to be at the end of the season with all the information on the table and be better and improve the communication, dynamics, strategies, put all our knowledge in to improve what we can improve.

"The quality is here but sometimes it happens with a team. Why doesn't that team perform? Yes, we know why, we are assessing why, but inconsistency of a new project can sometimes [be it] but I don’t say it is that. There are too many things that are all together today and why we are suffering so many injuries."