Liverpool, Roma and Inter remain under spotlight

European football's governing body introduced the rules in a bid to stop clubs living beyond their means, with high-profile clubs like Manchester City and Paris Saint-Germain sanctioned in recent years.

In a statement on Friday, UEFA declared that a list of seven clubs remain under investigation, while another six have been asked to provide additional details of their finances.

"The UEFA Club Financial Control Body (CFCB) investigatory chamber has finished the first round of club hearings with respect to the analysis of the break-even submissions for all clubs with a financial closing date in June 2014," it read.

"As a result of these discussions, the CFCB has decided to continue its investigations into seven clubs (Monaco, Roma, Besiktas, Inter, Krasnodar, Liverpool and Sporting) that had disclosed a break-even deficit on the basis of their financial reporting periods ending in 2012 and 2013.

"In addition, the CFCB has requested another six clubs to provide additional information on their break-even position.

"These are Sparta Prague, Hull City, Lyon, Panathinaikos, Ruch Chorzow and Wolfsburg.

"These clubs will need to submit additional monitoring information in the coming months until February 2015, upon the deadlines set by the CFCB.

"This process will be updated by UEFA with further communication to take place in February 2015."