Prospective new Everton owners 777 Partners will pay a lower price for the club if they have points deducted this season.
The Toffees are in serious danger of a heavy Premier League fine and points punishment.
Per The Times, the US investment firm is still committed to the purchase, but expect a discount if Everton are all but certain to get relegated.
A mooted 12 or 15 point deduction would mean they would have negative Premier League points at present.
Everton can expect to learn their fate very soon, with an independent commission mulling over the case.
The Toffees are accused of serious Financial Fair Play rules breaches over a multi-year period.