Nicolas Anelka's quenelle gesture has been deemed to be strongly linked with anti-Semitism, according to the written reasons published by an Independent Regulatory Commission.

However, the panel felt the West Brom striker did not intend to promote anti-Semitism by his use of the sign during a goal celebration against West Ham in December.

The panel also revealed that the Football Association had argued for a more severe sanction than the minimum five-match ban.

Anelka is poised to accept the five game sanction that has been imposed on him.