Parma docked two points by Italian FA for failing to pay players
Serie A side Parma have had two points deducted by the Italian Football Federation (FIGC) for failing to pay their players' salaries.
The cash-strapped club's players have not been paid all season and the Crusaders have a debt of 197.4m euros (£145m).
They are bottom of the league, 15 points from safety and have already been docked a point. last December.
The two-time UEFA cup winners have a bankruptcy hearing set for March 19.
Former club president Tommaso Ghirardi and director Pietro Leonardi were also handed four-month bans by the FIGC.
They were loaned 5m euros last week by the other Serie A clubs to help them complete the season.
Should the club be wound up the rest of their fixtures could be declared 3-0 victories for their opponents.
Parma returned to action last weekend to earn a draw with Atalanta Bergamo after their two previous games were called off by the FIGC to allow the club time to solve its problems.
Ownership of the club has already changed hands twice this season. They were first bought by a Russian-Cypriot conglomerate and then acquired by the Slovenia-based Mapi group.
The side finished sixth in the table last year, but missed out on the Europa League for not meeting Uefa's club licensing criteria because of unpaid bills.