The Football Association have released the written reasons behind an independent panel's decision to ban Nicolas Anelka for five matches after making a 'quenelle' gesture.
The West Bromwich Albion forward performed the alleged anti-semitic move during a goal celebration in a Premier League match against West Ham United back in December last year.
The FA commission has claimed that the gesture, which is linked to French comedian Dieudonne M'bala M'bala, is "strongly associated" with anti-semitism, which therefore made Anelka's actions "insulting and abusive".
The commission went on to say that they were not satisfied that Anelka intended to "express or promote anti-semitism by his use of the quenelle".
In a 35-page document, the three-man panel also explained how they referred to previous bans handed out to Liverpool striker Luis Suarez and Chelsea defender John Terry when deciding on the length of punishment.
In the document it states that Anelka's case was not deemed "as serious" as that of Suarez, which resulted in an eight-match ban for racially abusing Manchester United defender Patrice Evra.
The commission has also revealed that the FA argued for a more severe ban.