Aberdeen say they face “the daunting prospect” of a further £1m in losses following the decision to call the Scottish Premiership season.
Chairman Dave Cormack also said that games are unlikely to be played in front of supporters until early 2021.
The club have sold 5,000 season tickets for next term but Cormack says Aberdeen are committed “to providing full value” to those fans.
“That’s something we won’t take for granted,” he said of fans’ backing.
In March, Cormack said Aberdeen “face £5m of outgoings with no expected income” and that he did not think any Scottish club could “survive six-to-nine months of this”.
He now expects a further £1m loss through the partial refund of season tickets, advertising, hospitality and sponsorship from the cancellation of their final eight games of the league season.
Cormack has asked fans not to ask for refunds if they feel they can, but says it is important that the club make the option available.
“We could have wriggled out of offering partial refunds, but we don’t believe that is the right thing to do and that has been our whole ethos throughout this crisis,” he said.
“It’s about who we are as a club, at the heart of our city region, supporting our fans and the wider community.”
Hibs aim to offer fans ‘unique’ rewards
Hibernian have also asked season-ticket holders to forego partial refunds “if they are able to”.
And the club aim to offer “unique” rewards such as invites to open first-team training sessions to supporters who opt not to reclaim cash for the four outstanding home games.
Hibs dropped from sixth to seventh in the final standings when the Premiership season was ended by the SPFL on a pionts-per-game average.
“Some fans have generously indicated they would not be seeking a refund, recognising that financing refunds when your club has had no income for several months will compound the scale of the economic pressure we face,” the club said.
“We want to be honest – if you are able to take this course then please do. For all who can and do take this course, our gratitude and sincere thanks are due yet again.”