UEFA has imposed financial fair play sanctions on 23 clubs for failing to comply with the rules. The body is temporarily withholding prize money from the clubs.
Europa League winners Atletico Madrid, Malaga, Sporting and Fenerbahce are among clubs under the investigation of UEFA.
The clubs face further investigation because of overdue payments to other clubs, employees or tax authorities.
UEFA has given the affected clubs a deadline of 30 September to prove that their finances are in order.
The body monitored all teams playing in its competitions for compliance since the start of the 2011/12 season.
They are charged with breaking even in 2012 and 2013 and will be assessed during the 2013/14 season.
The 23 clubs under investigation are:
FK Borac Banja Luka (Bosnia)
FK Sarajevo (Bosnia)
FK Zeljeznicar (Bosnia)
PFC CSKA Sofia (Bulgaria)
HNK Hajduk Split (Croatia)
NK Osijek (Croatia)
Club Atletico de Madrid (Spain)
Malaga CF (Spain)
Maccabi Netanya FC (Israel)
FK Shkendija 79 (Macedonia)
Floriana FC (Malta)
FK Buducnost Podgorica (Montenegro)
FK Rudar Pjevlja (Montenegro)
Ruch Chorzow (Poland)
Sporting Clube de Portugal (Portugal)
FC Dinamo Bucuresti (Romania)
FC Rapid Bucuresti (Romania)
FC Vaslui (Romania)
FC Rubin Kazan (Russia)
FK Partizan (Serbia)
FK Vojvodina (Serbia)
Eskisehirspor (Turkey)
Fenerbahce SK (Turkey)
Sept. 11, 2012.
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