The English Football League is increasingly concerned about Sheffield Wednesday's financial situation and their ability to fulfil their Championship fixtures this season, the BBC has been told.The Owls are in a deepening financial crisis under the ownership of Thai businessman Dejphon Chansiri, including late payments to HMRC, multiple failures to pay the wages of players and staff members, and rising debts.This week the club have lost multiple first-team players who have exercised their right to exit their contracts, as well as parting ways with manager Danny Rohl and closing the North Stand of its Hillsborough stadium over safety concerns.Their Championship season is due to kick off on 10 August, but the club has a first-team squad of only 14 players, with more set to depart.The BBC has also learned that:Some staff members have been struggling to pay their bills because of the late payment of salariesPlayers are refusing to play, leading to the cancellation of a pre-season fixture against Burnley and a risk that the opening league fixture against Leicester City is called offPlayers have been informed they will have to pay for their own hotel rooms if they wish to stay overnight before upcoming away matchesOne player, speaking anonymously, told the BBC that players have been left in the dark by the club and have been given no information about what the future holds for them.Wages were paid late in March, May and June, and earlier this week players were warned that July's payments were to be delayed too.Once players receive late payment in two consecutive months, they are entitled to hand in their notice, effectively ending their contract immediately and rendering them free agents.BBC Sport understands English full-back Max Lowe is the latest to exercise that option, with multiple others considering following suit.The club website currently lists 16 senior players, but one of those is Lowe, and another is former captain Barry Bannan, whose contract expired earlier this summer and is expected to finalise a transfer elsewhere imminently.Wednesday are also currently unable to pay transfer fees for players in the next three windows because of an embargo put in place over late payments of fees owed to other clubs.The club and Chansiri were charged by the EFL for breaching its rules at the beginning of June over the non-payment of wages. Those cases have not yet been heard as written submissions are still being worked through.Sheffield Wednesday have been contacted for comment.
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