Dave Whelan and Mario Balotelli have accepted the Football Association’s charges for antisemitic comments.

Mr Whelan, chairman of Wigan Athletic, wrote to the FA on Saturday to say he was “misquoted and misrepresented,” but will not contest the charge that he called Jews “shrewd people” who “don’t like losing money.”

Liverpool striker Mario Balotelli also included a letter of mitigation in his acceptance of charges which were brought against him for reblogging a racist image on Instagram.

The post, which featured video game character Super Mario and was titled “Don’t be racist!”, included a message at the bottom which said the animated hero “jumps like a black man and grabs coins like a Jew.”

Both the player and Mr Whelan have apologised for their actions, and this combined with their acceptance of guilt may work in their favour when the FA decide on punishments.

The Italy international has committed an aggravated breach of the FA’s rule on misconduct, but because he did it through social media, he is not subject to the mandatory five game suspension.

Instead, both he and the Wigan chairman will face “any sanction that [the Regulatory Commission] considers appropriate, taking into account any aggravating or mitigating factors present.”

Mr Whelan said last month about the FA: "Should they even suggest I’m guilty I would immediately resign from my position as chairman of Wigan Athletic."

Both men have requested non-personal hearings, meaning that judges will receive written testimony. No date has yet been set for either hearing.