Former high-ranking Fifa officials Sepp Blatter, Jerome Valcke and Markus Kattner awarded themselves pay rises and bonuses worth $80m (£55m) over five years, say Fifa lawyers.
Swiss authorities have carried out a search of Fifa's headquarters in Zurich as they continue their criminal investigation into football's world governing body.
Documents and electronic data were seized during Thursday's operation.
More to follow.
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