76 clubs probed over FFP
UEFA has revealed that it is investigating 76 clubs in European competition this season for possible breaches of its Financial Fair Play rules.
The 76 clubs - which represents about one-third of the total number playing in Europe - all failed UEFA's rules for 2012 and have been asked to provide financial information for 2013.
They have been asked to give updated financial statements to an independent UEFA-appointed panel monitoring their finances.
UEFA says it will announce the first sanctions against clubs in April and more serious cases will be judged by June.
The European body's general secretary Gianni Infantino said: "This figure of 76 clubs is a high figure but it has to be looked at in the perspective of what the end figure will be."
UEFA's rules for FFP state that clubs will be punished by potential bans from European competition if they do not balance their books, allowing them to lose only €45m (£38m) over a three-year period - provided these losses are covered by a benefactor.
There is also a requirement to keep up to date with 'overdue payables', such as taxes and player wages.