Clubs face further investigation because of overdue payments to other clubs, employees or tax authorities. European football's governing body introduced the rules to force clubs to operate within their means.
The 23 clubs have been given a deadline of 30 September to prove that their finances are in order. Teams playing in all Uefa club competitions have been monitored since the start of the 2011/12 season.
The are tasked with breaking even in 2012 and 2013 and being assessed during the 2013/14 season. See the full list of clubs under scrutiny:
Clubs under investigation:
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)
BBC SPORT
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