Everton have received a two-point deduction, their second points cut this season, after the club's appeal against a Premier League charge for a breach of Profitability and Sustainability Rules (PSR) was unsuccessful, the league said on Monday.
The independent commission heard evidence and arguments from the club on a range of potential mitigating factors for its admitted breach of 16.6 million pounds ($21 million), including the impact of its two successive PSR charges, the league said.
"The commission determined the appropriate sanction to be a two-point deduction, taking effect immediately," it said in a statement.