• Accounting rejected and £118.75m of sponsorships questioned• City could face
Champions League ban in second Uefa inquiry

Manchester City were found to have made inadmissible submissions to Uefa over financial fair play in 2014 and were reported for not making their bank statements available, the Guardian can reveal.
City’s submissions for the 2012 and 2013 financial years were questioned in relation to £118.75m in sponsorships from companies in Abu Dhabi, the home state of the club’s owner, and their accounting methods over transfer fees and the formation of two new companies were rejected.