Pep Guardiola signed Manchester City deal three months before official announcement

City could face UEFA and Premier League sanctions over alleged financial doping

FFP was announced by UEFA in 2010, set to come into force for the 2013/14 season, with clubs threatened with sanctions, including potential Champions League expulsion if they failed to comply.

City have not commented on the stream of claims beyond referring to a statement they issued last week which read: "We will not be providing any comment on out of context materials purportedly hacked or stolen from City Football Group and Manchester City personnel and associated people".

City's Abu Dhabi owners are alleged to have reimbursed Fordham directly in a move which shaved millions off the club's wage bill and allowed them to report around £26m extra in marketing income.

The "Football Leaks" documents, which include emails, contracts and presentations, were obtained by German publication Der Spiegel and reviewed by Reuters in partnership with global media consortium European Investigative Collaborations. "And of course we want to follow the rules, whether UEFA, FIFA or the Premier League", said the Spaniard, who joined City in 2016.

"Should Uefa fail to act, we will do what we have said before: launch a complaint with European Union competition authorities".

David Frommer, spokesman for the European Club Association, said the organisation had "full trust in UEFA's organs of control in holding clubs to account".

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Responding to the claims, City manager Pep Guardiola said he "trusts the club and what they have done". The statement said the club would not comment on "the attempt to damage the club's reputation", but Guardiola fielded questions about the allegations at a news conference ahead of their Champions League game against Shakhtar Donetsk on Wednesday.

Der Spiegel allege that, under Soriano's leadership, City came up with a scheme that "allowed for numerous operational costs to be shifted either fully or partially away from the club".

I'm completely out of how we handle this situation. "But internal emails tell a different story, providing evidence of backdated contracts, illusory sponsoring payments and cavalier, "We can do what we want", business practices".

"If people say it's just about money we accept it, but that point of view is completely wrong."

When asked about the accusations, the manager Pep Guardiola insisted that City had always tried to do things the right way. "In the end we have to focus on what we have to do on the pitch".

"We can not comment on specific cases due to confidentiality obligations which UEFA must respect", said UEFA in a statement in the Daily Mail.

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