Southampton chairman Nico Cortese has blasted the Premier League's new financial controls.
The Saints, who visit Norwich today, have reported a profit of ¬£900,000 for the last six months of 2012 and were one of six top-flight clubs to vote against the new measures.
Cortese said: "Our results demonstrate we are already operating within the spirit of likely new Premier League financial regulations in respect of average profits and losses over three years.
"We believe very strongly that each club should continue to be permitted to run their business, including their payrolls, as they see fit. This is fundamental to the future integrity of football."