Super League champions Wigan Warriors have been hit with a two-point deduction for breaching the salary cap in 2017.
An independent tribunal punished Wigan for six separate payments, totalling £14,700, which were not declared to the Rugby Football League (RFL).
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The club had argued those outgoings were not relevant to the salary cap, but admitted prior to the tribunal that all but one payment should have been included in its valuation.
Wigan were charged late last year and the RFL on Wednesday revealed that the club will start the new season in the red, although they do have the right to appeal against the decision.
The Warriors were also fined £5,000, half of which is suspended as a result of transactions which included payment of agents' fees and a flight allowance.
Wigan start the defence of their Super League title with a trip to fierce rival St Helens on Thursday.
