Pep Guardiola signed City contract over three months before deal announced

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In the latest allegations to plunge City into turmoil, it is alleged a risk analysis regarding a possible deal with Arabtec was carried out by executives but that, despite the report concluding a partnership with the company would have "significant potential to damage the perception and standing of the club and its owners", the club struck an agreement regardless, signing a regional contract that would be publicised only in Arab states, Russian Federation and Turkey, where there was considered to be less risk of condemnation. According to a leaked memo from the club's CEO, Ferran Soriano, the club decided that they needed to fight financial fair play but "do it in a way that is not visible, or we will be pointed out as the global enemies of football".

It is claimed by Der Spiegel that despite imposing a fine, UEFA showed City "far too much lenience". It was supposedly used as a vehicle to disguise payments to players for the right to use their image in marketing campaigns. In City's case, however, Fordham Sports Management is alleged to have done so - with City's Abu Dhabi owner reimbursing Fordham directly to the tune of £11m a year. But according to a report by Football Leaks printed in German outlet Der Spiegel, Guardiola's contract is actually dated October 2015.

Der Spiegel cited Man City documents in which officials wrote: "Without significant additional revenues".

The latest revelations follow on from Monday's claims that the City owner, Sheikh Mansour, paid large parts of inflated sponsorship deals himself to circumvent FFP rules.

"The club has made a statement on Friday about what happened, stolen emails".

"This is reflected in the airline's audited accounts".

Manchester United have gone through the agony of seeing arch-rivals Manchester City turn into a footballing superpower in the last few years.

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Despite City's denials there have been growing calls for Uefa to investigate possible wrongdoing, including from the Spanish league.

"UEFA should now take action and apply the rules and any sanctions that exist and are necessary. We want to do what we have to do in terms of the rules".

Some of City's sponsorship deals came under renewed scrutiny in Wednesday's instalment from Der Spiegel, which claimed that City remain sensitive to allegations of human rights abuse in the United Arab Emirates.

Pep Guardiola is turning out to be another huge success at the helm and is looking good whilst Manchester City try to win a second successive Premier League trophy.

When asked about the accusations, the manager Pep Guardiola insisted that City had always tried to do things the right way.

"Believe me, I'm completely honest, I don't know what happened, because I am a manager, I am focused about what happened on the pitch, and locker room".

Vicky Kloss, the City director of communications, was said to have sent an email to club executives warning them to avoid a deal.