UEFA has said that 23 clubs involved in its 2012-13 competitions have had prize money withheld as financial investigations are carried out.
European football's governing body had said that, as part of the first phase of Financial Fair Play requirements, clubs taking part in this season's UEFA competitions had to provide information "regarding the status of any overdue payables as at 30 June 2012".
UEFA said its Club Financial Control (CFC) investigatory body had met last month and identified 23 cases in which a club owed "important overdue payables" to other clubs, employees, or tax or other authorities.
The investigations will continue and the clubs have been asked to provide updated information by September 30.
The withholding of prize money will remain in force until all the "overdue payables" identified by investigators have been paid or until a further decision by the CFC.
The CFC, which is chaired by Jean-Luc Dehaene, a former prime minister of Belgium, said on the UEFA website that the following 23 clubs were under investigation:
FK Borac Banja Luka (Bosnia and Herzegovina)
FK Sarajevo (Bosnia and Herzegovina)
FK Zeljeznicar (Bosnia and Herzegovina)
PFC CSKA Sofia (Bulgaria)
HNK Hajduk Split (Croatia)
NK Osijek (Croatia)
Atletico Madrid (Spain)
Malaga (Spain)
Maccabi Netanya (Israel)
FK Shkendija 79 (Macedonia)
Floriana FC (Malta)
FK Budu nost Podgorica (Montenegro)
FK Rudar Pjevlja (Montenegro)
Ruch Chorzow (Poland)
Sporting Clube de Portugal (Portugal)
Dinamo Bucharest (Romania)
FC Rapid Bucharest (Romania)
FC Vaslui (Romania)
Rubin Kazan (Russia)
FK Partizan (Serbia)
FK Vojvodina (Serbia)
Eskisehirspor (Turkey)
Fenerbahce (Turkey)
UEFA said its Club Financial Control (CFC) investigatory body had met last month and identified 23 cases in which a club owed "important overdue payables" to other clubs, employees, or tax or other authorities.
The investigations will continue and the clubs have been asked to provide updated information by September 30.
The withholding of prize money will remain in force until all the "overdue payables" identified by investigators have been paid or until a further decision by the CFC.
The CFC, which is chaired by Jean-Luc Dehaene, a former prime minister of Belgium, said on the UEFA website that the following 23 clubs were under investigation:
FK Borac Banja Luka (Bosnia and Herzegovina)
FK Sarajevo (Bosnia and Herzegovina)
FK Zeljeznicar (Bosnia and Herzegovina)
PFC CSKA Sofia (Bulgaria)
HNK Hajduk Split (Croatia)
NK Osijek (Croatia)
Atletico Madrid (Spain)
Malaga (Spain)
Maccabi Netanya (Israel)
FK Shkendija 79 (Macedonia)
Floriana FC (Malta)
FK Budu nost Podgorica (Montenegro)
FK Rudar Pjevlja (Montenegro)
Ruch Chorzow (Poland)
Sporting Clube de Portugal (Portugal)
Dinamo Bucharest (Romania)
FC Rapid Bucharest (Romania)
FC Vaslui (Romania)
Rubin Kazan (Russia)
FK Partizan (Serbia)
FK Vojvodina (Serbia)
Eskisehirspor (Turkey)
Fenerbahce (Turkey)
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