Mediapart claim as part of the Football Leaks series that PSG’s sponsorship contract with the Qatari Tourism Authority (QTA), which was a €1.075bn deal over five years, was overvalued by the Ligue 1 club by 77 times more than the market rate amount, meaning that the deal should have only seen PSG rake in €2.78m.

It was after this revelation uncovered by the CFCB Investigatory Chamber in 2014 that Michel Platini and Gianni Infantino are said to have met with President Nasser Al-Khelaifi and Director General Jean-Claude Blanc, in order to resolve this major FFP violation, with the UEFA men proposing that the parties “settle this amicably”.

In this negotiating process, much like in his dealings with Manchester City, Infantino is alleged to have given several concessions to PSG, including the the eventual fine that Les Parisiens were expected to pay going from €60m to €20m, and ignoring the advice of the CFCB Investigatory Chamber in devaluing the QTA sponsorship contract to the extent that they recommended.

A Football Leaks document obtained by Mediapart showed that UEFA were never considering excluding PSG from the Champions’ League, despite the fact that FFP regulations state that this is a just cause of action, with a quote from an email stating: “You have to be reasonable and try to find solutions that will not affect the quality [of the competition].”

PSG intriguingly failed to honour certain obligations in their QTA contract, which raises doubt as to why the QTA did not pursue Les Parisiens for breach of contract. Notably, their decision to have the “Qatar Winter Tour” in Marrakech, when the deal required them to hold it in Doha instead.

After being asked for comment by Mediapart, PSG merely responded that “these contracts are normal”.

The report also focuses on the change to FFP regulations that occurred in 2015, which aims to prevent “state-controlled” clubs from seeing sponsors from one country providing more than 30% of club revenues. As a result, PSG had to devalue certain contracts, including those with BeIN Sports and the QTA. They did not reduce their expensed though, shortly thereafter purchasing Kylian Mbappé and Neymar for a total of €402m.

Mediapart also reveals that as recently as May 2018, UEFA proposed a new “secret and unofficial agreement” to PSG over their FFP violations, following the opening of a new CFCB Investigatory Chamber enquiry into Les Parisiens’ books in September 2017. This new agreement would see PSG raise significant funds through player sales and then not receive an FFP punishment.

In June 2018, it is understood that PSG informed UEFA that they would accept their QTA contract to be devalued to just €60m, but the CFCB Investigatory Chamber refused, judging that to be too lenient a position.

Les Parisiens did this summer seek to redress the books, making player sales worth around €150m and spending very little, but the ding dong battle between the CFCB Investigatory Chamber and PSG is not over.

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Le 10 Sport report that Championship side Aston Villa’s scouts in France in recent weeks have been impressed by the performances of two Ligue 1 players.

They are Sada Thioub, newly-promoted Ligue 1 side Nîmes’ 23-year-old winger and Angers central midfielder Baptiste Santamaria, the latter of whom is still attracting attention from St Étienne and Bordeaux.

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AS Monaco are wasting on time in attacking the January transfer market after a horrendous first half of the season has seen them crash out of the Champions’ League and sit 19th in the Ligue 1 table under the recent stewardship of Thierry Henry.

France Football report that agent Jorge Mendes is working to position 36-year-old free agent and central defender Pepe at AS Monaco, after the player recently reached a mutual termination agreement with Besiktas to put an end to his contract with the Turkish giants.

Paris United’s European arm are indicating that Monaco are also weighing up making a proposition for Croatian international and Besiktas defender Domagoj Vida. Initial conversations have taken place between both clubs regarding a possible transfer.

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Serie A giants AC Milan are actively negotiating to sign 18-year-old left-back Leroy Abanda on a free transfer from AS Monaco, according to Gianluca di Marzio.

The Italian journalist has not provided any further details on the potential deal, but Abanda’s youth contract with the Principality side expires in June of this year.

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Turkish outfit Antalyaspor have announced the loan departure of French 30-year-old midfielder William Vainqueur to AS Monaco.

The player confirmed the move on social media – Vainqueur, who has been deemed surplus to requirements by the Turkish outfit – will join up with assistant manager Franck Passi, who he knew during the pair’s time at Marseille.

The defensive midfielder joins to firm up ASM’s midfield, with summer signing Jean-Eudes Aholou having largely disappointed in this position in what has so far been a dismal 2018/19 campaign for Monaco, who find themselves in the Ligue 1 relegation zone.

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Sky Sports, RMC and L’Équipe report that 31-year-old Spanish and Chelsea midfielder Cesc Fabregas has arrived in Monaco to tie up a deal with the Principality side.

Fabregas has a meeting with his agent and the club this afternoon after previously finding an agreement in principle over a 2 and a half-year contract with the Ligue 1 side. Chelsea and Monaco are close to an agreement over a fee, and continue to discuss.

As of last night, final negotiation points were still being discussed – ASM want a dozen million Euros in order to part with the Spaniard, a sum that the Principality side views as excessive.

Barring an exceptional u-turn, the Spaniard should sign a contract with Monaco in the next 48 hours, which will be the fourth club of his career.

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L’Équipe report that former Aston Villa, Rennes and Montpellier defensive midfielder Yacouba Sylla is close to making another career move.

Currently left out at 2nd division Belgian side Malines, the 28-year-old is attracting particular interest from Hellas Verona in Italy.

2 MLS sides are also in the hunt, as are Swedish side Hammarby, but the most interesting approach in the player’s eyes thus far has come from Serie B club Hellas Verona.

The Malian international is under contract with Malines until 2021, but the Belgian side could allow Sylla to leave for free if a mutual termination agreement is reached.

Sylla has rejected an offer from Israeli outfit Maccabi Haïfa in the meantime.

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Ligue 1 strugglers AS Monaco sounded out Manchester City’s French central defender Eliaquim Mangala earlier on during this window before moving to other targets, according to France Football.

Thierry Henry’s club decided to look at other options owing to concerns that the ASM board had about Mangala’s form and fitness, with the 27-year-old having only played 3 matches – for the Manchester City reserve team – with no other competitive action, all season so far.

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Téléfoot report this morning that Ligue 1 leaders PSG have made a €60m offer to Napoli to sign 28-year-old Brazilian central midfielder Allan.

Les Parisiens are waiting for a response from the Serie A side, who are running down the clock.

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The Brazilian wants to join the capital club and it is merely down to the two clubs – the issue at the moment appears to be Napoli’s desire to recoup €80m for their player.

Carlo Ancelotti recently indicated that despite interest from PSG, Allan would not be leaving Napoli this month.

However, Téléfoot understand that negotiations will continue in the coming hours between the two clubs.

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L’Équipe report that additional MRI scans show that Neymar has suffered a fracture on  his 5th metatarsal on his right foot and will miss at least both legs against Manchester United in the Champions’ League owing to this injury.

What is worse, is that the newspaper is also reporting that there is a 90% chance that Ney will need an operation and thus miss the rest of the season.

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A decision will be taken this afternoon.