Manchester City have refused to comment on fresh allegations they broke UEFA rules in order to comply with Financial Fair Play regulations.
German magazine Der Spiegel have published leaked emails which they allege shows City owner Sheikh Mansour injected funds directly into the club to top up sponsorship income and enable them to pass FFP.
UEFA rules restrict the amount of money an owner can give to a club, and Mansour – through his investment fund the Abu Dhabi United Group – is alleged to have exceeded the limit.
In response to the leaked emails, City issued a statement saying: “We will not be providing any comment on out-of-context materials purported to have been hacked or stolen from City Football Group and City personnel and associated people.
“The attempt to damage the club’s reputation is clear.”
City are already being investigated by UEFA after emails published by Der Spiegel last year purportedly showed the club breaching FFP rules.
In January, Yves Leterme, the chairman and chief investigator of UEFA’s Club Financial Control Body, said City faced “the heaviest punishment – exclusion from UEFA competitions” if they were found guilty.
In addition, Der Spiegel also accused City of failing to reveal then-player Bruno Zuculini was owned by a third-party, which is not allowed under FA rules.
An FA spokesperson said: “We are aware of the allegations and will consider them.”