Manchester — Man City Found Guilty on Premier League Finance Charges

An independent Premier League commission has found Manchester City guilty of every financial rule charge it examined, except one, covering the club's conduct between the 2009-10 and 2017-18 seasons, the Premier League confirmed Tuesday, according to the BBC.

The league published a redacted version of the commission's report after news broke last week that City had lost on the bulk of the 115 charges brought against it. The report describes "sham contracts" arranged with commercial partners as part of a scheme to disguise more than £830.69m in funding, the BBC reported.

What did the commission find City did?

The commission said City relied on sham agreements "to artificially inflate the club's revenues and reduce its costs," per the BBC's account of the report. It also found "deliberate or reckless conduct intended to circumvent the Premier League rules" and said the arrangement let City avoid recording what would otherwise have been the largest single-season loss in Premier League history, in 2009-10.

The commission covered more than 100 individual alleged breaches across four broad charge categories, the BBC reported. The index of evidence alone ran past 750 pages, and the core document bundle spanned tens of thousands of pages, according to the commission's findings as relayed by the BBC.

How much sponsorship money is in question?

City recorded £360m in sponsor fees during the three seasons the club won the Premier League title — 2011-12, 2013-14 and 2017-18 — the BBC reported. Of that total, only £43m came from legitimate sponsorship, according to the commission. The rest, the report found, was funneled from City's owners and disguised as commercial income. The commission concluded the sponsorship agreements were shams or, at minimum, did not reflect their actual economic substance.

Did club witnesses tell the truth?

The commission found that a number of important City witnesses gave false evidence on key points, and that some knowingly gave untrue and dishonest testimony, the BBC reported. City was cleared on one charge, related to non-cooperation with the Premier League's investigation, but was found guilty on every other count.

Who owns Manchester City?

The club has been owned by Abu Dhabi United Group, referred to as ADUG in the commission's report, since a 2008 takeover, according to the BBC.

Will Manchester City appeal?

The club continues to deny any wrongdoing and has until October 2 to file an appeal, the BBC reported. No punishment has been announced publicly in the material reviewed for this report; the Premier League's confirmation Tuesday addressed the guilty findings themselves, not penalties.

Premier League chief executive Richard Masters commented on the commission's decision following the ruling, according to the BBC, though the full text of his remarks was not available in the material reviewed.

What happens next for the league and the club?

With the appeal window open through Friday, the next public step will be whether City contests the findings. Any sanctions — financial, sporting, or otherwise — were not detailed in the reporting reviewed here and would likely follow further proceedings once the appeal period closes or a challenge is resolved.