Premiership Rugby has published the report into Saracens’ salary cap breaches.
The England and European champions were fined £5.36 million and docked 35 league points after a hearing found they failed to disclose payments to players and exceeded the wages ceiling in each of the three seasons up to 2019.
Under the salary cap regulations, the decision of the panel chaired by Lord Dyson had previously remained confidential and only a summary had been made public, but Saracens this week called for the details to be made public.
Darren Childs, chief executive of Premiership Rugby, said: “We are pleased to be able to finally publish the full judgement on Saracens’ breaches of the salary cap in the last three seasons.
“Now that everyone can see the details, the decision will show that Premiership Rugby has taken firm action to enforce the regulations and our management of the salary cap has been endorsed by the panel.”
Saracens have since been told they will be relegated due to breaches of the cap in the current season and the report is separate to a wide-ranging review being carried out by Lord Myners.