Bottom-of-the-table Serie A club Parma have been deducted another four points for breaching financial regulations, adding to the three they were penalised earlier in the season, the Italian Football Federation (FIGC) said.

The decision means that Parma, who beat Serie A leaders Juventus 1-0 on Saturday, have all but mathematically been relegated as they are left with 12 points from 30 games. They have eight games left to play.

The club were declared bankrupt last month and have not paid their players all season.

The FIGC said in a statement that former president Giampietro Manenti and director Pietro Leonardi had each been banned for six months.

The latest penalties were all imposed after the club failed to pay the wages owed to its employees for the months between July and December last year by a deadline of February 16.

Manenti was arrested last month in a money-laundering probe, one day before the club was declared bankrupt.

Parma have changed hands twice this season and, at one point, were forced to postpone two games because they could not pay for stewards or security, while players had to do their own laundry.

They have also had property confiscated by bailiffs including a bench used by coach Roberto Donadoni. Parma have only been able to continue the season after the FIGC set up an emergency fund.

Parma have never won Serie A but lifted two UEFA Cups in 1995 and 1999, the 1993 European Cup Winners' Cup and three Italian Cups in a successful spell between 1992 and 2002.

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