The magazine reported that Man City officials detailed a long-term search for "creative solutions" to hiding expenses and evading UEFA monitoring of spending on players.
A statement from Etihad said: 'The airline's financial obligations, associated with the partnership of the club and the broader City Football Group, have always been, and remain, the sole liability and responsibility of Etihad Airways'.
Mancini agreed a £1.45m annual salary with City when he joined in 2009, plus bonuses and incentives, but also - according to the allegations - agreed a £1.75m salary with Al Jazira.
City have subsequently been accused in more leaked documents of an array of attempts to inflate and backdate sponsorship deals to "deceive" UEFA.
The relationship between supporters and UEFA's flagship competition will be as strained as ever at the Etihad on Wednesday in the wake of the latest allegations about the club trying to get round UEFA'S financial fair play (FFP) regulations.More news: Khashoggi: Saudi team must have acted on orders, says Turkey minister
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"UEFA should do its job in terms of enforcing FFP because, as we have said before, both Manchester City and PSG are not complying with FFP rules".
Guardiola was also lured to Manchester by City's resources after great success with Barcelona and Bayern Munich. UEFA, FIFA and the Premier League, they do what they have to do. I am focused on what happened on the pitch, in the locker room. "We want to do what we have to do in terms of the rules".
Asked about the "Football leaks" documents, which have been published widely in the media, Guardiola told reporters on Tuesday ahead of City's Champions League game against Shakhtar Donetsk that he had faith in the club. UEFA's rules are created to encourage clubs to live within their means and prevent fatcat owners, many of them with unlimited funds, from buying their way to success to the detriment of less affluent rivals.
"We will need to fight this", Soriano wrote, according to the magazine, "and do it in a way that is not visible, or we will be pointed out as the global enemies of football". It was supposedly used as a vehicle to disguise payments to players for the right to use their image in marketing campaigns.
David Frommer, spokesman for the European Club Association, said the organisation had "full trust in UEFA's organs of control in holding clubs to account".