Pep Guardiola embraces Eddie Howe as Jason Tindall looks on
Manchester City are competing with Newcastle United for Champions League qualification
Newcastle United are one of the Premier League clubs who could be most impacted by Manchester City receiving any points deduction should they be found guilty of breaching financial rules.
Man City are currently fifth in the table, which is on course to be the final qualifying spot for next season's Champions League due to the current UEFA coefficient. Newcastle are a point and a place behind the reigning league champions, having played one less game.
As such, any points penalty could impact where the Magpies finish in the table this season and, thus, which UEFA competition they will play in next season.
After winning the League Cup, a Conference League berth is theirs, but Champions League or Europa League qualification remains their target given the financial implications.
If one of their main rivals in the race for Champions League football, City, were to lose points they have already accumulated this season, Newcastle could be given a major boost in the race for the top-five.
Such a scenario materialising this season still seems possible, with Man City currently having worse relegation odds than Wolverhampton Wanderers with many bookmakers, despite 22 points separating them in the table.
Football finance expert Kieran Maguire suggested that a points deduction, which ultimately results in relegation, is a more likely punishment, despite others claiming expulsion from the Premier League as a potential sanction, which would mean results against Man City are expunged.
In the event of that, Newcastle would lose the point from their 1-1 draw at St James' Park but see their goal difference increase by four, with the 4-0 defeat in mid-February no longer a factor.
However, it is far from certain that any sanctions will come into force this season. Sanctions will reportedly be decided separately from the initial verdict, with both Man City and the Premier League able to appeal the judgement within 14 days of a decision.
If either party were to appeal, it would further delay the implementation of any punishments, as a new three-person commission would have to hear the case. However, the Man City manager Pep Guardiola has suggested that "they will accept" any outcome.