Friday 16 October 2015 18:50, UK
Germany's Football Association has rejected allegations that a secret slush fund was set up to buy votes for the 2006 World Cup.
The German magazine Der Spiegel said it has documents detailing a £4.94m fund that was set up using money provided by then-Adidas chief executive Robert Louis-Dreyfus, acting in a private capacity.
It claimed the money was later re-paid to Dreyfus in 2005 using FIFA as cover.
FIFA responded later on Friday by saying the allegations surrounding Germany and the alleged bribes to secure the 2006 World Cup were "serious" and that it would be reviewed as part of its ongoing investigation into corruption in football.
Der Spiegel said the payment was paid into a FIFA bank account in Geneva and from there transferred to a Zurich account belonging to Louis-Dreyfus, who has since died.
Der Spiegel claimed 2006 World Cup organising committee president Franz Beckenbauer and German Football Association (DFB) president Wolfgang Niersbach - also a UEFA and FIFA executive committee member - were aware of the slush fund by 2005. Neither has responded to the claim.
The DFB has insisted the money was not in exchange for votes but is investigating whether the money "may potentially not have been used for the intended purpose".
It said in a statement: "The payment was in no way connected with obtaining the (World Cup) five years earlier.
"These suggestions led to the DFB presidency ordering an internal investigation this summer with the scope of finding an explanation.
"This analysis, which has seen external law advisors consulted, also examined whether the DFB has any right to reclaim [the money]."
Der Spiegel said the payment never appeared in the 2006 bidding committee's budget or that of the organising committee.
THE DFB stated that although it had found no indication of wrongdoing in the overall process, during broader investigations, it had come across an April 2005 payment (around £4.93m) from the German organising committee to FIFA.
"Within the framework of these investigations, the DFB found no indication of irregularities while there was equally no indication whatsoever that votes of delegates were bought," Germany's Football Association added.
"This may potentially not have been used for the intended purpose." It added it was looking at all legal aspects of the case and the potential for a possible demand for the return of the money.
In July 2000, Germany edged out favourites South Africa by 12 votes to 11 to win hosting rights for the 2006 tournament after New Zealand's Charles Dempsey unexpectedly returned home early and did not cast his vote. He has since died.
FIFA has been engulfed in the biggest crisis of its 111-year history since May when 14 officials and sports marketing executives were indicted in the United States on bribery, money laundering and wire fraud charges involving more than £100m in payments.
Following the arrests, Swiss authorities began their own investigation and last month opened criminal proceedings against outgoing FIFA president Sepp Blatter for criminal mismanagement.