I think @madflo19's screencap explained the rule pretty well. Regardless, look at it as a reward rather than punishment. You will earn more money this season, and you can develop a better team with little pressure. Invest in good young players in the high 80% or low 90% range (don't spend more than a token each), and train them. By the start of next season, you will have a bunch of 90 to 100+% players ready and you will do well in the league (provided you don't get promoted again. lol).