UEFA considering to reopen FFP case against Manchester City?

The warning is a reply to the Football Leaks revelations of accusing UEFA's assistance to City of by-passing FFP regulations.

The Union of European Football Associations has urged the possibility of opening its 2014 Financial Fair Play investigation against Manchester City following the Football Leaks revelation. City won the Manchester Derby on Sunday and sit comfortably on top of the league with 12 points ahead of Manchester United.

Following the Football Leaks allegations on Manchester City and PSG of trying to lure away their FFP limitations through malpractices, German magazine Der Spiegel has run a series of articles over last few days, further accusing City's Abu Dhabi owners of getting around FFP rules.

Sources at UEFA understood that to be the case in 2014, that the club was punished but Der Spiegel claims otherwise, that they were unaware of the specifics of the offence.

On the other hand, Manchester City have insisted that the German magazine is attempting to defame them with a sort-after plan of execution with UEFA choosing to stay quiet due to the confidentiality. Though Der Spiegel's claims remain firm, the governing body has finally responded in a formal way.

UEFA conducts an annual assessment of all the European clubs in FFP's break-even benchmarks on a rolling three-year basis and the assessment depends on "fair and accurate" data provided by the clubs as well as "compliance checks and analysis undertaken by Uefa".

"If new information comes to light that may be material to this assessment, Uefa will use that to challenge the figures and will seek explanation, clarification or rebuttal from the club concerned," the statement continued.

"Should new information suggest that previously-concluded cases have been abused, those cases may be capable of being re-opened as determined on a case-by-case basis."

Uefa also defended the FFP system, saying it has helped clubs across Europe go from a cumulative debt of £1.5 billion in 2011 to more than £500m in profits last year.

"Without question, [FFP] has been a success for the game across Europe," it added.

City, in 2014, accepted a £49m fine for breaching FFP in 2014. The bill against the club also had a restriction of the squad for European competitions for a couple of seasons and limits on transfer spending and wage bill.

In City's statement at that time, the club accepted the punishment in interests of their fans and partners. 

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After three years after the fine, two third of that amount, more than 33m was reimbursed to City for meeting the terms of the settlement.

UEFA, at the moment, is already investigating PSG's finances again, although the French club have challenged that decision at the Court of Arbitration for Sport (CAS), while Spain's La Liga has asked Uefa to look again at City's books.