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NYON, Switzerland -- Big-spending clubs Manchester City and Paris Saint-Germain were fined 60 million euros ($82 million) by UEFA on Friday and ordered to limit their Champions League squads to 21 players next season for breaching the bodys financial fair play rules. In the first series of sanctions handed down by UEFA over its new regulations meant to curb over-spending by wealthy owners, nine clubs in all were handed punishments -- but those given to the Premier League winner and the French champion were by far the heaviest. City said it will accept the sanctions and will not appeal, but insisted that the club has a "fundamental disagreement" with UEFA about its "interpretations of the FFP regulations on players purchased before 2010." PSG also accepted the punishment "in spite of the tremendous handicap they represent in terms of the clubs ability to fully compete on an equal footing against Europes biggest teams." PSG also said in a statement that it "deplores the fact" that UEFA hasnt recognized "the full value" of its partnership with the Qatar Tourism Authority, which the governing body said was inflated. The fines given to City and PSG are the heaviest ever handed by out UEFA. However, UEFA said 40 million euros will be returned to the clubs if they fulfil their financial obligations over the next two years. Those obligations include limiting the deficits to 10 million euros in the financial year ending in 2015 for City, with PSG allowed a deficit of 30 million euros for that period before being obligated to break even by 2016. City said it expects to break even by the end of 2014. UEFA said both clubs have agreed to "significantly limit" their spending in the transfer market over the next two years. However, City said it is allowed to spend 60 million euros, plus whatever it earns for selling players, in this summers transfer window. It said the UEFA sanction "will have no material impact on the clubs planned transfer activity." The reduced Champions League squads may not have much of an impact either. Teams are ordinarily allowed 25-man squads for the competition, but few end up using that many. City and PSG both used 21 players on the field this past season -- not counting unused substitutes. "Our ambition to build one of the best and most competitive European Football clubs will not be undermined by these measures," said PSG president Nasser Al-Khelaifi. "We will continue to invest in developing a highly competitive team and will continue our investments in our stadium and training infrastructures while at the same time remaining, as we are today "debt free." The FFP rules require clubs who play in the Champions League and Europa League to balance their finances, and are meant to curb huge investments by owners and excessive spending on transfers. The sanctions were handed down five years after UEFA President Michel Platini launched the program to tackle "cheating" by overspending. No club was expelled from next seasons Champions League or Europa League, which had been billed as the harshest punishment available. The other clubs to have failed FFP were Galatasaray, Trabzonspor and Bursaspor from Turkey, Russian sides Zenit St Petersburg, Anzhi Makhachkala and Rubin Kazan, as well as Levski Sofia from Bulgaria. Those were handed fines ranging from 200,000 euros -- for Galatasaray, Trabzonspor, Levski and Bursaspor -- to 12 million euros for Zenit. UEFA was expected to rule against Man City and PSG, which far exceeded a limit of 45 million-euro losses over the first two seasons of very complex accounting rules for FFP assessment. Both clubs tried to balance their finances with inflated sponsorship deals linked to their owners in Abu Dhabi and Qatar, respectively. City was also scrutinized for booking tens of millions in revenue from selling image rights and consultancy fees to third parties. Critics of FFP say it was effectively manipulated during UEFAs lengthy consultation with clubs who saw an opportunity to lock out emerging rivals whose new, wealthy owners wanted to spend quickly to join the elite. Clubs such as Barcelona, Bayern Munich, Manchester United and Real Madrid, which have lucrative commercial deals worldwide, will all likely benefit from City and PSG now having to rein in their transfer strategy. Wholesale Custom Shirts .J. -- All those records, all for naught. Best Custom Shirts . - Jason Day and Cameron Tringale shot an 8-under 64 on Friday in modified alternate-shot play to increase their lead to three strokes in the Franklin Templeton Shootout. http://www.shirtscustom.us/ . Langer appeared to be in trouble when his second shot on the par-5 18th ended up in the rough short of the green. He hit a brilliant pitch to 5 feet and made the putt after Slumans birdie attempt rolled just wide. Custom Shirts China . After losing a shutout bid in the dying seconds of Sundays win over the Colorado Avalanche, Luongo would not be denied against the punchless Oilers and is now just one back of Patrick Roy for 14th on the all-time list. Custom Shirts Outlet . And all things considered, the first 40 games have offered a little bit of everything from a hockey club that faced many questions in its first year under new management, with a new head coach and with a number of new faces in the lineup. However, with a recent dip in scoring, it seems some of the same old questions persist and several new ones have been raised after a somewhat troubling homestand.TORONTO - Toronto Raptors head coach Dwane Casey used words like growing, adjusting and learning frequently throughout a 30-minute conference call with reporters Monday.His young team is soaking up the NBA playoff experience and showing the Brooklyn Nets that they wont be pushovers at the same time.What Caseys squad lacks in experience, it makes up for in effort. That was on full display a day earlier as Toronto showed its mettle in an 87-79 road victory that tied the best-of-seven first-round series at two games apiece.The Raptors are focused on results this spring but theyre also trying to build a foundation they hope will lead to long-term success.Were a young team, nobody expected us to be here, Casey said. Every experience is a new experience for us. Guys are growing in every situation.After a jittery start, Toronto has held its own against a tough Brooklyn lineup that features veteran players Kevin Garnett, Joe Johnson, Paul Pierce and Deron Williams.The Raptors are banged up and have had to go deep into their bench over the first four games. But they have responded well as a team in a series that will be a key building block for the future.Going through the playoffs is nothing but a plus for our franchise, Casey said. As I said, you dont want it to be a one-time (appearance) in the playoffs and never be seen again for six more years. You want it to be a growing experience. With our core guys being so young, that should be their goal going forward.Now that youve been in the playoffs once, you know what it tastes like, you know what it feels like. You know going through the season when the coach is preaching physicality, how hard youve got to play, how youve got to take care of the ball, why hes saying that. Because all that comes into play in playoff basketball.Several Toronto players are nursing injuries but most are expected to be available for Wednesdays Game 5 at Air Canada Centre.Among the starters, Kyle Lowry has been hobbled by a sore knee and Amir Johnson has had ankle problems. Patrick Patterson was a little gimpy last night, according to Casey, who added that Landry Fields (back) was feeling much better.Were nicked up, banged up a little bit but nothing that we know of thats major right now, Casey said.The series will return to Barclays Center on Friday for Game 6. If a seventh game is necessary, it will be played on Sunday in Toronto.This whole series for us is a learning experience because we are such a young team, Casey said. Its the first time in the playoffs for a lot of our key guys. So Im learning that they are growing from it..ddddddddddddThey are getting better in certain situations and theyre still making mistakes in certain situations.But the adjustment part is something thats big for us. To be able to change things on a days notice or even in game situations, thats good to know and good to see.DeMar DeRozan scored 24 points in the Game 4 win and Lowry added 22. The Raptors came through with key defensive stops late in the game and showed they wont be intimidated by the Nets.I think as the series has gone on our guys have gotten more comfortable, Casey said. But again we know were going against a very veteran, experienced team that has seen everything and experienced everything.Theyre going to make some adjustments, were going to have to continue to make adjustments as the series goes on.The Raptors have managed to split the first four games despite the struggles of starter Terrence Ross, who was held off the scoresheet in 16 minutes of play on Sunday.Casey plans to stick with the youngster, noting its important to keep an eye on long-term development as the post-season continues.The only thing that will help him next year is to go through this, he said. He is a talented young man. This says nothing about his potential and where hes going to be this time next year. This is still a learning experience for him. Is he going to stub his toe? Yes. But hes still got to go through it.I thought his defence was superb in the first quarter last night against Deron Williams. I thought he did a good job. Hes just got to get a feel and a rhythm and a style of play with his offence.The Raptors should get a boost from the boisterous Air Canada Centre crowd. Casey wants his players to feed off that energy and build on what they have accomplished so far.I think our guys are growing as we go, he said. Thats the hard thing about being a young team in the playoffs. A team like Brooklyn has seen everything, theyve experienced everything, theyve had every atmosphere you can have in the playoffs and some of them have won championships.Thats the advantage you have as an experienced team and the disadvantage you have as a young team. But our guys are growing and learning as we go.Notes: Game 4 was a ratings hit for TSN. Overnight data from BBM Canada indicated an average audience of 885,000 viewers watched the game. It was the second most-watched Raptors game ever, just behind the teams Game 7 second-round loss to Philadelphia in 2001, the network said in a release. Sports TV ratings have skyrocketed in recent years following the introduction of a new ratings system.Follow @GregoryStrongCP on Twitter. ' ' '