- Published
It has taken more than two years, but a judgement finally appears to have been reached on the 115 charges levelled against Manchester City over breaches of Premier League financial rules.
asserted
judgement → publish → rules
Following a four-year investigation, City were charged and the hearing finally got under way on 16 September 2024.
asserted
hearing → follow → September
BBC Sport has now learned a decision has been made, after the Athletic reported City had been found guilty on all almost of the charges.
asserted
City → learn → charges
But what does this mean for City's titles?
asserted
this → mean → titles
And how long will it be before this saga does come to an end?
What are the 115 charges?
In February 2023, City were charged and referred to an independent commission over alleged breaches that were said to have taken place between 2009 and 2018.
asserted
that → come → 2009
The charges - relating to Premier League financial rules - are:
54 x failure to provide accurate financial information from 2009-10 to 2017-18.
14 x failure to provide accurate details for player and manager payments from 2009-10 to 2017-18.
5 x failure to comply with Uefa's rules including financial fair play (FFP) 2013-14 to 2017-18.
7 x breaching Premier League profit and sustainability (PSR) rules from 2015-16 to 2017-18.
35 x failure to co-operate with Premier League investigations from December 2018 to Feb 2023.
asserted
charges → relate → Feb
City have always denied wrongdoing and BBC Sport has been told they would appeal were they found guilty.
asserted
they → deny → wrongdoing
But what does that actually mean?
asserted
that → mean → what
German newspaper Der Spiegel published leaked documents, including emails purportedly sent between top City executives (some of whom remain at the City Football Group), across several seasons following the club's Abu Dhabi takeover in 2008.
asserted
some → publish → 2008
It alleged these showed the club had inflated sponsorship revenue from state-owned airline Etihad and state-controlled telecoms firm Etisalat by disguising direct investment from their holding company (Sheik Mansour's Abu Dhabi United Group, or ADUG) as sponsorship income by channelling the funds through the companies' accounts.
asserted
club → allege → accounts
This, it was alleged, was a means of meeting FFP rules introduced by Uefa in 2011 - and PSR brought in by the Premier League in 2012 - limiting clubs' permitted losses.
asserted
it → allege → losses
There then followed further allegations of misreporting financial information centred on documents that claimed to show secret 'off-the-books' payments to then manager Roberto Mancini via consultancy fees from a club in Abu Dhabi.
asserted
that → follow → Dhabi
It is also alleged the club gave players more money than was officially going through the accounts so recorded spending was less than it actually was.
asserted
it → allege → accounts
City, who have always maintained ADUG is a private fund rather than an arm of the state, refused to comment on any of Der Spiegel's revelations, saying the leaked emails were obtained illegally, and they were an "attempt to damage the club's reputation".
asserted
they → maintain → reputation
City - along with the companies involved - strongly denied breaking any financial rules.
asserted
City → involve → rules
But that did not stop both Uefa and the Premier League launching investigations as a result.
asserted
Uefa → stop → result
November 2018: Football Leaks allegations emerge with Der Spiegel publishing claims Manchester City breached financial fair play rules.
uncertain
City → emerge → rules
March 2019: Uefa launches a formal investigation off the back of Der Spiegel's findings.
asserted
Uefa → launch → findings
City criticise the investigation and launch an appeal process.
asserted
City → criticise → process
November 2019: The Court of Arbitration for Sport (Cas) deems City's appeal inadmissible.
asserted
appeal → deem → Sport
February 2020: Uefa announces a two-year ban for City from European competitions and a €30m fine.
asserted
Uefa → announce → competitions
City's European ban is overturned after an appeal to Cas.
asserted
ban → overturn → Cas
City lose a jurisdiction ruling that allows the media to report the Premier League is continuing to investigate the champions for alleged financial breaches.
asserted
League → lose → breaches
Der Spiegel publishes a fresh report claiming the Premier League has been investigating the club for three years, providing detailed claims.
uncertain
League → publish → claims
The Premier League charges City with 115 financial breaches.
asserted
League → charge → breaches
City manager Pep Guardiola says the club expect to learn the verdict "within one month".
asserted
club → say → month
Guardiola left the Etihad at the end of last season.
asserted
Guardiola → leave → season
Reports emerge that a verdict has been reached, with sources telling the BBC that City have been found guilty of breaking the majority of the charges.
What punishment could Man City face?
uncertain
City → emerge → punishment
It was never expected the verdict would come complete with the sanctions.
asserted
verdict → expect → sanctions
We now face a waiting game for even that verdict to officially be made public by the independent panel.
asserted
verdict → face → panel
We don't know who was on the panel that heard and ruled on the case, and that will only come once a written judgment is released.
asserted
judgment → know → case
Being removed from the Premier League would mean City lose their membership and are demoted to a lower division from the end of the season.
asserted
City → remove → season
That could also happen through a points penalty so severe they would effectively be relegated.
uncertain
they → happen → penalty
What has been said?
asserted
What → say → ?
The Premier League declined to comment on the case when approached on Friday.
asserted
League → decline → Friday
City issued a statement that showed frustration news of the verdict had leaked.
asserted
news → issue → verdict
It read: "The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality.
"
asserted
process → read → confidentiality
As such Manchester City FC's position remains consistent with the club's statement of February 2023.
asserted
position → remain → February
"The club has diligently respected due process for eight years on the basis that the Premier League Board and Executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence."
Will there be an appeal?
asserted
Board → respect → influence
How long would one take?
asserted
one → take → ?
…and 38 more, not listed.
The Aporia
.jpeg?width=1200&auto=webp&quality=75)
