Manchester City are preparing for their first match since the verdict on 115 Premier League charges was announced, with the club found guilty of 114 breaches and cleared of one.
The independent commission's ruling was released ahead of City's trip to Liverpool at Anfield, their first fixture since the decision. The club have contested the conclusions and lodged an appeal against the verdict.
The single charge City were cleared of
City were cleared of one of the original 115 charges. The Premier League's statement confirmed that City were cleared of one of four alleged charges concerning the club's obligations of co-operation and utmost good faith towards the league.
The remaining 114 charges were grouped into several categories, each relating to financial conduct between 2009 and 2023.
Breakdown of the 114 guilty charges
Failure to provide accurate financial information (54 charges): City faced charges for failing to present an accurate picture of the club's financial position between the 2009/10 and 2017/18 seasons. The independent commission found the club guilty on these counts, with the ruling centring primarily on inflated sponsorship figures and commercial arrangements artificially subsidised by their Abu Dhabi ownership.
Failure to provide accurate details for player and manager payments (14 charges): The club received these charges for concealing the true remuneration paid to personnel during the same nine-year period. It was determined that payments were channelled through undisclosed contracts to circumvent strict financial regulations.
Failure to comply with UEFA's financial rules (5 charges): These charges related to failing to adhere to UEFA's Financial Fair Play regulations between 2013/14 and 2017/18. The ruling reinforced the conclusion that the club's financial practices afforded City an unfair competitive advantage in European football.
Breaching the Premier League's Profitability and Sustainability Rules (7 charges): The independent panel determined the club was guilty of PSR violations covering the 2015/16 to 2017/18 seasons. This established that City's artificially inflated income facilitated excessive expenditure beyond the league's financial regulations.
Failure to co-operate with Premier League investigations (35 charges): Part of the proceedings centred on accusations of failing to assist in the investigation between December 2018 and February 2023. The commission ruled against City, emphasising the club's lack of good faith throughout the protracted inquiry.
Appeal and next steps
City maintain their innocence and have lodged an appeal against the verdict, with possible penalties still to be determined. The appeal procedure will involve a new three-person panel that will examine the original ruling rather than restarting the case.
