Barcelona be fined for the second year in a row when it enters the Champions League next season because of its financial fair play issues.
This penalty was set after Uefa won an appeal against Barcelona at the Court of Arbitration for Sport over being fined for reporting the wrong profits last October.
It could be a shorter list of players allowed in the Champions League or a given number of points taken away in league standings.
During 2022, Barcelona sold 10 per cent of their income from televised games over the following 25 years for €267million.
They aimed to display this as “other operating income” in their books which would have been included in FFP calculations.
Then, Barcelona chose to sell yet another 15 per cent of their broadcast rights for €400m.
However, CAS has determined that the cost cannot be categorised as operating income, so it is this that is said to have led to their latest violation.
The Catalan side reached to the Champions League semi-finals before they lost to Inter Milan, who beat them in the final game.
At the same time, Chelsea and Aston Villa might face lighter punishments, as it is their first offence.
Both English clubs have gone into discussions with the Financial Control Board about an arrangement over finances.
According to UEFA, Chelsea is not taking into the world record £220m sale of their women’s team to another belonging to the same group.
This is unlike the Premier League, where this is allowed. Uefa financial regulations state that clubs can lose a maximum of £170 million during a three-year season.
Aston Villa on the other hand did not qualify for the Champions League on the final day, after losing in a heartbreaking match to Manchester United.