Man City to contend sponsorship deals arose from government

Manchester City claimed that 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 breaching financial rules. An independent commission confirmed on Tuesday that City was guilty of all charges relating to breaches of the Premier League's financial regulations between the 2009-10 and 2017-18 seasons. City repeatedly denied guilt and signaled an intent to lodge an appeal by Friday. The club was found to have artificially inflated revenue through "sham" sponsorship agreements with the assistance of its owners. Abu Dhabi United Group (ADUG) - a private investment company belonging to UAE Vice-President and Deputy Prime Minister Sheikh Mansour - reportedly supplemented the value of commercial deals as part of a "disguised funding scheme" totaling £830.69m. This, it was argued, enabled the club to appear compliant with Premier League and UEFA financial rules. However, sources informed BBC Sport, as first reported by the Daily Mail and Times, that City expected to present evidence showing the funding directed to sponsors came from the Abu Dhabi government instead of ADUG. The independent commission rejected this argument as "untrue" in its findings, stating: "We concluded that it was an 'explanation' that the club had concocted well after the event to obscure and conceal the realities of the disguised funding scheme." City claimed that the commission's decision contained "clear material errors, of law, principle and fact, and is unsafe". Sheikh 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 control of City in 2008. Premier League rules permit state-owned entities to sponsor clubs. On Saturday, City Chairman Khaldoon Al Mubarak referenced "irrefutable evidence" which he claimed supports the club's claims of innocence. City's principal sponsor, Etihad Airways, announced it is considering legal action against the Premier League, asserting that the release of the commission findings had "damaging implications…despite the airline not being named in the redacted published findings". The UAE's state-owned national airline asserted it "categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements". Etihad is owned by L'Imad sovereign wealth fund, chaired by the Crown Prince of Abu Dhabi, who is the son of the UAE president. The Premier League declined to comment when contacted by BBC Sport.