US President Donald Trump has formally disclosed that he reimbursed his personal lawyer more than $100,000 last year, apparently in connection with the payment of hush money to an adult film star.

The disclosures, released by the US government ethics body, do not specify the reason for the payments to Michael Cohen, who paid $130,000 to Stormy Daniels in the run-up to the 2016 election.

The disclosure underscores the inconsistency of explanations by Mr Trump and his aides about the payment to buy her silence.

Ms Daniels, whose real name is Stephanie Clifford, claims she had a brief affair with Mr Trump in 2006, while he was married.

The president denies the affair, and initially denied all knowledge of the payment, which Mr Cohen has acknowledged was intended to stop her from going public with the allegations.

Mr Trump's claim began to unravel early this month, however, when Rudy Giuliani, a new member of the president's legal team, said the president in fact reimbursed Mr Cohen for the payments to Ms Daniels.

A footnote to disclosures submitted to the Office of Government Ethics said Mr Cohen had incurred "expenses" on Trump's behalf in 2016 of between $100,001 and $250,000.

"Mr Cohen sought reimbursement of those expenses and Mr Trump fully reimbursed Mr Cohen in 2017," it said.

Mr Cohen now finds himself under investigation by federal prosecutors, who seized reams of evidence in raids on his home and office last month, but have not revealed what crimes he is accused of.

He also stands accused of seeking to cash in on his proximity to the president, after it emerged he received millions of dollars from a Russian oligarch and major corporations seeking access to the administration.

Mr Trump, his campaign and Mr Cohen have all denied any wrongdoing.

The White House did not respond to requests for comment to clarify the reason for Mr Trump's payment to Mr Cohen.

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