Champion Club, Accra Hearts of Oak say payment of compensation by Charles Taylor for breach of contract under Article 22 of FIFA rules is without prejudice to the provision on training compensation and hence not until the transfer fees and training compensation is paid the player is still their player.

Hearts have also rejected an apology from Kotoko because it was not authored by a member of the Interim Management Committee (IMC) but by Deputy Accra Representative, Kojo Nyarko.

This position of the club that was communicated to the Ghana Football Association (GFA) in a letter also drew the FA's attention to certain acts on the part of Kotoko, which infringed FIFA regulations on the transfer of players. The letter referred to a story carried by the Graphic Sports of July 11, which highlighted Kotoko's intention to pay the 650 million cedis fine imposed on Taylor and the subsequent institution of a scheme to raise funds for that purpose.

It showed evidence of the existence of the scheme hatched by Kotoko by attaching a "yi bi ma coupon" with the name, address and logo of Kotoko as well as the picture of Charles Taylor and names of donors and amounts donated in their letter of complaint to the GFA.

The club's letter, signed by Ernest Thompson, Board Secretary, said this piece of evidence is, in itself, a further act of inducement and hence showed that Kotoko showed no remorse for its acts and is a gross disrespect for the authority of the GFA.

"Further, these acts of Kotoko also amounted to the use of the player at a time he is not a registered player of Kotoko for promotional purposes to generate revenue," it pointed out.

The club said it did not accept the apology sent by Kotoko, which was signed by Mr Kojo Nyarko who is not an IMC member of Kotoko for the inconvenience caused to Hearts for the wrongful inducement of their player.

"We therefore request the GFA to reject the apology and sanction Kotoko for breach of the directives to issue an apology and also apply the provisions of Article 23 (20 (a) strictly."

The football controlling body last week fined Kotoko 200 million cedis for inducing Taylor to breach his contract and imposed a 650 million-cedi fine on the player for breach of the contract he signed with Accra Hearts of Oak. Kotoko were given seven days within which to render an unqualified apology to Hearts for their acts of inducement.