Manchester City to appeal financial-rules verdict as sanctions await separate hearing

Manchester City will appeal after an independent commission found the club guilty of financial-rule breaches covering nine seasons, with punishment still to be determined. BBC Sport reported on Tuesday that the Premier League had confirmed the findings for the period from 2009-10 to 2017-18. City rejected the ruling and maintained that evidence supports its innocence.

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According to the Premier League's statement, the commission found that commercial agreements disguised funding from the club's owner, Abu Dhabi United Group Investment & Development Ltd. Sponsors paid only part of the fees attributed to them, with the owner supplying the rest. Other arrangements understated operating expenses and involved Fordham, which bought players' image rights.

The league said the schemes inflated revenue and reduced costs by more than £900 million across the period, producing inaccurate accounts and concealing the club's financial position from auditors and regulators. The commission found that accurate reporting would have revealed substantial breaches of both domestic and UEFA spending limits. It also upheld three of four charges concerning cooperation with the league's investigation.

BBC Sport's reporting on the published, redacted decision said the commission identified more than 100 alleged individual rule breaches across four broad categories. The broadcaster also reported that the arrangements enabled City to avoid recording what otherwise would have been the Premier League's largest single-season loss in 2009-10. Those findings concern the historical accounts, rather than an announced sporting penalty.

In its own statement, City said it was disappointed and surprised by the decision and would pursue the available appeal routes. The club argued that the opinion contained material mistakes involving law, principle and fact, and said significant parts of the process remained unfinished. City also said it would continue defending its position through appropriate regulatory and legal proceedings, while limiting further comment until those proceedings are complete.

The Premier League has given City until Friday, 2 October, to appeal the findings. Sanctions will be considered at a separate commission hearing, which will remain private until publication is permitted. The announcement therefore establishes the commission's findings but does not settle the club's punishment or the outcome of its planned challenge.