Bayern Munich chief Karl-Heinz Rummenigge has turned up the heat on Manchester City ahead of their Champions League clash.

Rummenigge has fired another salvo at City. Rummenigge said: "According to Manchester City's last balance sheet, they lost 143million euros last year.

"According to the formalities of Financial Fair Play, you cannot get a licence for the Champions League with accounts like that. That is certain.

"Maybe they have a trick up their sleeve that will ­permit them to play in Europe. But for a club with the financial ­conduct of City, with a deficit of 140million euros being paid by the owners in Abu Dhabi, it will be difficult for them to get permission to play in the Champions League or even the Europa League."