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For people that donโt know what Man City did. Here's a summary of the crime:
The first thing is that 115 charges does not mean City were accused of 115 separate acts of cheating. They were charged with multiple alleged breaches across several categories and seasons.
So, what exactly did City allegedly do?
The charges broadly fall into these areas:
1. Financial information โ 54 charges
From 2009/10 to 2017/18, City were accused of failing to provide accurate financial information to the Premier League.
Weโre talking about:
Revenue
Sponsorship income
Operating costs
The clubโs overall financial position
It means that the financial information submitted to the Premier League did not give a true and fair picture of Cityโs finances.
2. Player and manager payments โ 14 charges
City were accused of failing to properly disclose the full amounts paid to players and managers between 2009/10 and 2017/18.
3. UEFA Financial Fair Play โ 5 charges
City were accused of failing to comply with UEFAโs financial regulations/FFP rules between 2013/14 and 2017/18.
4. Premier League Profitability & Sustainability Rules โ 7 charges
They were also accused of breaching the Premier Leagueโs own profitability and sustainability rules (PSR) during 2015/16โ2017/18.
5. Failure to cooperate โ 35 charges
City were accused of not properly cooperating with the Premier Leagueโs investigation, which ran from December 2018 to February 2023.
A central allegation was that some sponsorship revenue presented as coming from companies such as Etihad and Etisalat was actually funded, at least in part, by Cityโs Abu Dhabi ownership group.
In simple terms:
Premier League allegation: City made their finances look healthier by recording money as commercial sponsorship revenue when some of that money allegedly came directly from the ownership structure.
Thatโs what they did.