Manchester United have been fined 300,000 euros (£257,000) by Uefa for a “minor” breach of Financial Fair Play (FFP) rules.
They were one of a number of clubs sanctioned by Uefa under FFP rules in place between 2019 and 2022.
United said they were “disappointed by the outcome”.
However, they added the club accepted the fine “for what Uefa acknowledges to be a minor technical breach of its previous Financial Fair Play rules”.
In explaining the reason for the punishment, United continued that “this reflected a change in the way that Uefa adjusted for Covid-19 losses during the 2022 reporting period, which allowed us to recognise only 15m euros of the 281m euros of revenues lost due to the pandemic within the FFP calculation”.
Barcelona were also fined 500,000 euros (£428,000) by European football’s governing body.
Uefa said the Spanish club was guilty in 2022 of “wrongly reporting … profits on disposal of intangible assets (other than player transfers) which are not a relevant income under the regulations”.
AC Milan, Besiktas, Inter Milan, Marseille, Monaco, Paris St-Germain and Roma were found to have complied with FFP rules in 2022 but Uefa said it “will continue monitoring their compliance with the settlement agreement during next season”.