Chelsea's Willian and Samuel Eto'o transfers under investigation by Premier League

The Blues, owned by Roman Abramovich from 2003 until Todd Boehly and Clearlake Capital's takeover in May 2022, have confirmed the allegations "pre-date the club's current ownership" and "do not relate to any individual who is presently at the club".

Willian and Eto'o were both signed from Russian club Anzhi Makhachkala in late August 2013.

During July this year, it was confirmed Chelsea had agreed a resolution with governing body UEFA which will see the club pay a 10million euros (£8.57million) fine after owning up to "incomplete financial reporting" under Abramovich's ownership.

Chelsea's new owners became aware of potential impropriety when carrying out a "thorough due diligence process" prior to the purchase and, upon completion of the takeover, this was reported to UEFA.

A statement from the London club read: "These allegations pre-date the club's current ownership. They concern entities that were allegedly controlled by the club's former owner and do not relate to any individual who is presently at the club.

"Chelsea FC's ownership group completed its purchase of the club on May 30 2022. During a thorough due diligence process prior to completion of the purchase, the ownership group became aware of potentially incomplete financial reporting concerning historical transactions during the club's previous ownership.

"Immediately following the completion of the purchase, the club proactively self-reported these matters to all applicable football regulators.

"In accordance with the club's ownership group's core principles of full compliance and transparency, the club has proactively assisted the applicable regulators with their investigations and will continue to do so."

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