The Toffees were initially deducted ten points, which they reduced to six on appeal.
However, Forest have only been deducted four points, despite losing more money relative to what was permitted in the league's FFP rules.
Their report states, in part: "Forest respectfully notes in this regard that Everton appears to have avoided the prospect of relegation during the 2022/23 season by reason of initially denying the Complaint brought against it, and taking various points, including resisting the Premier League's application for expedition, such that the first instance proceedings against it could not be determined until November 2023.
The need for swift decision making to assist the integrity of the Premier League means that clubs that co-operate should be significantly rewarded to incentivise others to do so and deter those who seek to delay or disrupt proceedings brought against them
"The Premier League agreed with the Appeal Board in the Everton Appeal, in that there is a level of cooperation that is reasonably expected by all clubs in the Premier League.
In this case, it considers that Forest has indeed displayed a level of cooperation which is above the level reasonably expected. Forest has consistently indicated it intended to cooperate and has been very receptive to indications from the Premier League as to what would be required in this regard. Its cooperation commenced prior to the submission of its Annual Accounts at the end of December 2023 and has continued thereafter.
By doing so, it has significantly reduced the costs of enforcement and assisted this Commission. It is desirable that such cooperation be recognised and given credit, both because it is deserved, and in order to create appropriate incentives for respondent clubs in future PSR cases."