An investigation into potential rule breaking at Manchester City is focused on illegal payments to underage players, inflated sponsorship deals and hidden salary payments made to a former manager, German newspaper Der Spiegel claims.
The Premier League has been investigating the club for three years, the publication says.
But Der Spiegel has now published details from its own investigation conducted in conjunction with the European Investigative Collaborations (EIC) journalism network.
It offers detail on each of the three areas it claims form the focus of the Premier League's enquiries.
The Premier League and Manchester City declined to comment when approached by BBC Sport.