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• Chelsea blame Abramovich sanctions for £121m losses

  Chelsea put losses of £121million in their latest financial records down to sanctions on former owner Roman Abramovich by the UK government.

  The Blues posted their annual accounts, covering the 2021-22 season, showing significant losses in a period that included having to work under a special licence.

  Abramovich was sanctioned by the UK government after Russia's invasion of Ukraine in February 2022, believing he had close ties with president Vladimir Putin and freezing the assets of several individuals as a result.

  That saw Chelsea forced to operate under a special licence, which restricted the club from selling tickets, accept event bookings and signing contracts with players until Todd Boehly's takeover was completed on May 30, 2022.

  In a statement on Monday, Chelsea added that these sanctions would be felt again "in the following years".

  "The results for the year have been impacted by the sanctions placed on the club's previous owner on 10 March 2022," the statement read.

  "As a result of the sanctions, the club was required to operate within the limitations of a special licence issued by the UK government. These restrictions were in place until the completion of the Club's sale on 30 May 2022.

  "During this period, the Club was restricted in a number of areas including, but not limited to, its ability to sell matchday and season tickets, sell merchandise, accept event bookings, as well as sign contracts with players and commercial sponsorship partners, which collectively resulted in extraordinary expenses and loss of revenue.

  "Furthermore, some of these limitations are also expected to have an impact on the financials in the following years due to the long-term impact from restrictions on entering into new contractual arrangements.

  "Towards the end of the sanctioned period, the club was permitted to sell certain matchday tickets, with the Premier League committing to donate all revenue from these sales to charity. The restrictions were lifted following the change in ownership, and all operations have now resumed."

  The Blues announced an overall net loss of £121.3m, though they confirmed they continue to meet the Premier League and UEFA's financial regulations.

• Second Jokic-Embiid battle set to have big say in 'nasty' MVP race

  It will be interesting to see whether a passionate Denver Nuggets crowd follows coach Michael Malone's lead on Monday when Joel Embiid comes into town.

  Embiid is Nikola Jokic's rival in an NBA MVP race that Malone believes has taken "a really ugly, nasty turn".

  "It's like when I was a college coach, all the negative recruiting," Malone said last week, having described Embiid as "a great candidate".

  "It's not promoting my guy. It's ripping down every other guy. And that's just ridiculous.

  "Celebrate them; don't criticise, don't tear them down. Build them all up. And whoever wins it, good for them."

  The Nuggets and Embiid's Philadelphia 76ers have been fighting for position in their respective conferences, but debate around the top individual award has continued to rage.

  For his part, Jokic has tried to set it aside. "I don't think about it anymore," he said.

  But it is easy for the two-time reigning MVP to take that stance. Giannis Antetokounmpo is on the periphery of the conversation – albeit perhaps less so after losing to the Nuggets at the weekend – and he won the two before Jokic.

  Embiid has been a finalist the past two years but has never been named the MVP. He might have a different view of things.

  For that reason, the 76ers superstar should relish the opportunity to go into Denver and upset the top seed in the West.

  Embiid has already landed a big blow in one game against the Nuggets this season, finishing with 47 points and 18 rebounds in the Sixers' win back in January.

  That was only the 15th instance of such a performance in the regular season since the NBA/ABA merger, with others to achieve that feat including Antetokounmpo, Michael Jordan and, on three occasions, Shaquille O'Neal.

  Yet for all Embiid's dominance, that game also illustrated how he and Jokic are so different.

  That is no secret, with Jokic a center like Embiid but possessing the playmaking skills of an elite point guard, but it has only become clearer this year.

  Embiid has a usage rate of 37.4 per cent, nudging above last year's mark for a career high. It is little wonder then when he has games, as against the Nuggets, in which he attempts 31 field goals. He has twice attempted 32 field goals this season.

  It is that volume shooting that allows Embiid to lead the league in scoring (33.3 points) despite ranking 'only' 23rd in field goal percentage (54.5). It also helps that he is the only player making more than 10 free throws per game (10.2) – albeit he made just seven of 10 against the Nuggets.

  Meanwhile, Jokic is averaging 24.9 points, down on the previous two seasons. He scored 24 against the 76ers.

  But this is in line with his usage rate shrinking considerably to 27.3 per cent after peaking at 31.8 per cent in 2021-22 – and Jokic could scarcely be more efficient with those possessions.

  He leads the Nuggets in both points and assists (9.9), as well as rebounds (11.8), just as he did in the 76ers game (nine assists, eight rebounds). His turnover percentage is up slightly (16.6) – there were seven against Philly – but so is his assist rate (45.5 per cent) and his shooting from the field (63.3 per cent), three-point range (39.0 per cent) and the foul line (82.3 per cent).

  Jokic is right there for a season averaging a triple-double. That has only been done – four times – by one player in the modern NBA. In those seasons, Russell Westbrook's usage rate never dipped below 30 per cent. He also averaged at least 4.5 turnovers per game in each year, with Jokic back on 3.5.

  Embiid, who likewise has 3.5 turnovers, carries the 76ers' burden in scoring and rebounding, but James Harden is the team's creative force. He had 13 assists against the Nuggets.

  What the 76ers big man lacks in eye-catching passes, however, he makes up for on the defensive end. Defensive metrics do not really do justice to the gap between Embiid and Jokic.

  But that is not to denigrate Jokic. In truth, given their extraordinary seasons, there are no shortage of numbers that would support the case for one man or the other – perhaps contributing to the nastiness Malone bemoaned.

  Maybe it is best then that it comes down to a matchup on the court, two weeks out from the end of the regular season.

  Might we see another 40-point Embiid night to clinch a first MVP? Or Jokic's latest triple-double that pushes him towards three in a row? Whoever wins it, as the Nuggets coach said, good for them.

• Chilwell and Zinchenko marvel at Saka: 'I can't believe he played left-back!'

  Bukayo Saka "brings happiness to everyone else" in the England camp, according to Ben Chilwell, who joined Oleksandr Zinchenko in lauding Sunday's Euro 2024 qualifying match-winner.

  Saka has enjoyed an outstanding season for Arsenal, playing alongside Zinchenko, with 12 goals and 10 assists in the Premier League as the Gunners bid for a first title in 19 years.

  Only Erling Haaland (33) and Harry Kane (23) can top the winger's 22 goal involvements in the competition.

  And Saka has continued that form on the international stage with England, most recently in a 2-0 win over Zinchenko's Ukraine at Wembley.

  The 21-year-old produced a sublime cross for Kane's opener, then quickly went one better with a sensational long-range strike. He has 10 goal involvements in his past 16 games for England.

  Like Chilwell and Zinchenko, Saka was previously used as a left-back when he broke through at Arsenal, prompting some bemusement from his England team-mate.

  "I can't believe he played at left back when he can do that," Chilwell said. "He's such a great talent.

  "I think everyone can see what he gives on the pitch, but he's one of the best people I've met in football as well.

  "We see him on a daily basis around the camp, and he just brings happiness to everyone else. He's always smiling. He's a good guy to be around.

  "And then he comes out on the pitch and delivers like that for us – an assist and a goal and ultimately wins the game. So, I'm delighted for him."

  Zinchenko, used in a midfield role at international level while poor Vitalii Mykolenko suffered up against Saka, added: "He's an amazing player. We knew that.

  "He's on fire at the moment, and I wish him that to the end of the season.

  "I said already that there are no friends on the pitch; unfortunately, he beat me today, but I will take revenge."