MANCHESTER — Manchester City will claim key sponsorship deals were funded by the Abu Dhabi government rather than the club's owners as part of an appeal after being found guilty of 114 of the 115 charges against them. The independent commission's verdict was confirmed on Tuesday, finding breaches of the Premier League's financial regulations between the 2009-10 and 2017-18 seasons, with City signalling an intent to lodge an appeal by Friday while repeatedly denying guilt.
The commission found the club artificially inflated revenue through "sham" sponsorship agreements with the help of its owners. Abu Dhabi United Group (ADUG) — a private investment company belonging to United Arab Emirates vice-president and deputy prime minister Sheikh Mansour — was said to have topped up the value of commercial deals as part of a "disguised funding scheme" to the scale of £830.69m. That mechanism, it was argued, enabled the club to appear to comply with Premier League and Uefa financial rules.
As first reported by the Daily Mail and Times, sources have told BBC Sport that City are expected to tell an appeal board they have evidence showing the money directed to sponsors came from the Abu Dhabi government, rather than from ADUG. The independent commission rejected this argument as "untrue" in its findings, saying: "We concluded that it was an 'explanation' that the club had concocted well after the event in an attempt to obscure and conceal the realities of the disguised funding scheme." City have claimed the commission's decision contained "clear material errors, of law, principle and fact, and is unsafe".
Mansour is a member of the ruling family of Abu Dhabi and the brother of UAE President Sheikh Mohamed bin Zayed Al Nahyan. ADUG took over City in 2008. Premier League rules allow state-owned bodies to sponsor clubs. On Saturday, City chairman Khaldoon Al Mubarak referred to "irrefutable evidence" that he claimed supports the club's claims of innocence.
City's principal sponsor Etihad Airways has said it is considering legal action against the Premier League, claiming the release of the commission findings had "damaging implications…despite the airline not being named in the redacted published findings". The airline said "it categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements". Etihad is owned by sovereign wealth fund L'Imad which is chaired by the Crown Prince of Abu Dhabi, the son of the UAE president. The Premier League declined to comment when contacted by BBC Sport, as the case moves toward an appeal following punishment calls before the season ends after the guilty verdict.