Former Everton fullback Michael Ball remains baffled by their Premier League punishment.
Everton have had 10 points deducted for breaching the profit and sustainability rules.
Ball wrote for the Liverpool Echo: "Like pretty much every Everton supporter, I was stunned when the news dropped on Friday morning confirming we had been docked 10 points.
"Even as I sit here now, the news hasn't quite sunk in. I'm still in disbelief at the punishment imposed by the independent commission.
"But this is Everton, and we have always been treated harshly. Those who had concerns about the process were clearly right to be worried.
"For me, being deducted 10 points feels incredibly excessive. Granted, a breach has occurred, but to be treated the way we have been is just wrong.
"Reading through the report, I feel there are a number of things that went against us. To say there weren't mitigating factors in these losses just isn't right."