
An independent commission found Manchester City guilty of inflating revenues and reducing costs by over £900 million through sham arrangements across nine seasons.
Manchester City has appealed a ruling by an independent commission that found the club guilty of breaching Premier League financial regulations between the 2009-10 and 2017-18 seasons. The September 29 judgment determined the club utilized a "disguised funding scheme" to inflate revenues and lower costs by more than £900 million ($1.2m). This total included over £830m in inflated revenue, nearly £74m in overstated image rights income, and approximately £17m in understated staff contract liabilities.
Emanuel Macedo de Medeiros, chief executive of the Sport Integrity Global Alliance (SIGA), told the Press Association that the appeal process must proceed without constraints to ensure there is "no room for doubt" or failure. While the English top-flight season continues without a final determination on sanctions, Medeiros described the case as a test for the credibility of the entire European football system. He noted that the proceedings are nearing a conclusion but emphasized that justice must be served on its own time to protect constitutional rights.
The original commission findings stated that Abu Dhabi United Group (ADUG), the entity used by Sheikh Mansour to own the club, settled balances for payments that were recorded as coming from other Abu Dhabi companies. Manchester City chief executive Ferran Soriano has dismissed these findings as a "conspiracy theory," while the club maintains the decision contains material errors of law and fact.
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