Everton’s prospective new owners 777 Partners could reportedly pay a reduced price for the club if they are hit with a points deduction.
The case is currently being heard by an independent commission after their accounts showed financial losses of almost £372 million over a three-year period.
Clubs are only allowed to lose a maximum of £105m annually or they will face sanctions.
777 Partners agreed a £500m deal with owner Farhad Moshiri to acquire his 94.1 percent stake in September.
However, if the club are docked points, the American investment firm will seek a discount, per The Times.
777 Partners have failed to provide audited financial statements to the Financial Conduct Authority, which must approve the deal.
The Merseyside club are already dealing with debt issues and the ongoing costs of building their new stadium at Bramley-Moore Dock.
Things are also not very positive on the pitch with Everton sitting 16th in the Premier League standings, having won just two of their nine matches.
If points are deducted, Everton will likely suffer relegation to the Championship.
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