Manchester City to appeal findings on 114 financial charges

Manchester City says it will appeal an independent commission’s finding that the club breached Premier League financial rules in 114 of 115 charges, including by recording owner-linked funding as sponsorship income. The commission has not yet decided on a sanction, and the appeal outcome remains unresolved. The commission found that Manchester City recorded £949.94 million in sponsorship income from Abu Dhabi sponsors between the 2009-10 and 2017-18 seasons, while those sponsors paid £119.25 million. It attributed the remaining £830.69 million to Abu Dhabi United Group, the club’s owner at the time, and concluded that the money was owner funding recorded as commercial revenue. Those figures and findings are set out in a redacted decision. Manchester City disputes the commission’s conclusion. The club says evidence including bank statements, money transfers and witness accounts shows that the disputed sums came from the Abu Dhabi government, not Abu Dhabi United Group. The commission rejected that explanation, finding that the government-funding account was devised after the events in question. The source of the money is a central issue in the case.