Man City and the 115 charges - key questions answered

It has taken more than two years, but a judgement finally appears to have been reached on the 115 charges levelled against Manchester City over breaches of Premier League financial rules. Following a four-year investigation, City were charged and the hearing finally got under way on 16 September 2024. BBC Sport has now learned a decision has been made, after the Athletic reported City had been found guilty on all almost of the charges. We are not at the end of this process, however. Far from it. But what does this mean for City's titles? What about their Premier League status? Will there be an appeal? And how long will it be before this saga does come to an end? Man City found guilty of majority of 115 financial rule breaches - sources tell BBC What are the 115 charges? In February 2023, City were charged and referred to an independent commission over alleged breaches that were said to have taken place between 2009 and 2018. The charges - relating to Premier League financial rules - are: 54 x failure to provide accurate financial information from 2009-10 to 2017-18. 14 x failure to provide accurate details for player and manager payments from 2009-10 to 2017-18. 5 x failure to comply with Uefa's rules including financial fair play (FFP) 2013-14 to 2017-18. 7 x breaching Premier League profit and sustainability (PSR) rules from 2015-16 to 2017-18. 35 x failure to co-operate with Premier League investigations from December 2018 to Feb 2023. City have always denied wrongdoing and BBC Sport has been told they would appeal were they found guilty. But what does that actually mean? German newspaper Der Spiegel published leaked documents, including emails purportedly sent between top City executives (some of whom remain at the City Football Group), across several seasons following the club's Abu Dhabi takeover in 2008. It alleged these showed the club had inflated sponsorship revenue from state-owned airline Etihad and state-controlled telecoms firm Etisalat by disguising direct investment from their holding company (Sheik Mansour's Abu Dhabi United Group, or ADUG) as sponsorship income by channelling the funds through the companies' accounts. This, it was alleged, was a means of meeting FFP rules introduced by Uefa in 2011 - and PSR brought in by the Premier League in 2012 - limiting clubs' permitted losses. There then followed further allegations of misreporting financial information centred on documents that claimed to show secret 'off-the-books' payments to then manager Roberto Mancini via consultancy fees from a club in Abu Dhabi. It is also alleged the club gave players more money than was officially going through the accounts so recorded spending was less than it actually was. City, who have always maintained ADUG is a private fund rather than an arm of the state, refused to comment on any of Der Spiegel's revelations, saying the leaked emails were obtained illegally, and they were an "attempt to damage the club's reputation". City - along with the companies involved - strongly denied breaking any financial rules. But that did not stop both Uefa and the Premier League launching investigations as a result. What has been the timeline of the case? Manchester City won seven domestic trophies during the period of the alleged offences [Getty Images] November 2018: Football Leaks allegations emerge with Der Spiegel publishing claims Manchester City breached financial fair play rules. March 2019: Uefa launches a formal investigation off the back of Der Spiegel's findings. May 2019: City criticise the investigation and launch an appeal process. November 2019: The Court of Arbitration for Sport (Cas) deems City's appeal inadmissible. February 2020: Uefa announces a two-year ban for City from European competitions and a €30m fine. July 2020: City's European ban is overturned after an appeal to Cas. July 2021: City lose a jurisdiction ruling that allows the media to report the Premier League is continuing to investigate the champions for alleged financial breaches. April 2022: Der Spiegel publishes a fresh report claiming the Premier League has been investigating the club for three years, providing detailed claims. February 2023: The Premier League charges City with 115 financial breaches. September 2024: The start of a 10-week hearing between the Premier League and City on the 115 charges. February 2025: City manager Pep Guardiola says the club expect to learn the verdict "within one month". Guardiola left the Etihad at the end of last season. September 2026: Reports emerge that a verdict has been reached, with sources telling the BBC that City have been found guilty of breaking the majority of the charges. What punishment could Man City face? It was never expected the verdict would come complete with the sanctions. We now face a waiting game for even that verdict to officially be made public by the independent panel. We don't know who was on the panel that heard and ruled on the case, and that will only come once a written judgment is released. All options are open to the disciplinary commission: Points deduction (immediate or suspended). Financial penalties (immediate or suspended). Removal from the Premier League. Being removed from the Premier League would mean City lose their membership and are demoted to a lower division from the end of the season. That could also happen through a points penalty so severe they would effectively be relegated. What has been said? The Premier League declined to comment on the case when approached on Friday. City issued a statement that showed frustration news of the verdict had leaked. It read: "The Premier League process remains ongoing, with significant elements to be completed, and subject to strict confidentiality. "As such Manchester City FC's position remains consistent with the club's statement of February 2023. "The club has diligently respected due process for eight years on the basis that the Premier League Board and Executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence." Will there be an appeal? How long would one take? Lord Pannick QC is expected to spearhead an appeal against any sanctions [Getty Images] An appeal from City is expected to be a formality. City's legal team is being led by Lord Pannick KC, who is reported to charge £5,000 an hour for his services. He helped City overturn their two-year European ban in 2020. However, considering we are already eight years into this process - and two years beyond the start of the hearing itself - it is impossible to speculate when this could come to an end. Until now, the case has been watertight, with no media leaks from any of the parties involved. This is just the latest chapter. However, while the commission's judgement can be directly appealed against, it is not possible for City to take it to Cas. What titles did City win and who was affected? City won the Premier League three times during the period in question. That includes their first in the Premier League era in 2011-12, plus 2013-14 and 2017-18. They won the FA Cup in 2011, and the EFL Cup three times - 2013-14, 2015-16 and 2017-18. Since their 2008 takeover by ADUG, City have won eight league titles, and multiple cups including the Champions League as part of a Treble in 2023. If the commission choses to hand City's titles to other clubs, this is who could benefit: Premier League 2011-12: Manchester United 2013-14: Liverpool 2017-18: Manchester United FA Cup 2010-11: Stoke City EFL Cup 2013-14: Sunderland 2015-16: Liverpool 2017-18: Arsenal Could affected clubs claim compensation from City? Earlier this year, Everton were told they must pay Burnley £35m over the impact of a breach of the Premier League's financial rules. The case - heard by a Premier League commission - relates to the 2021-22 season, when Everton were found to have broken PSR regulations over a three-year period. Burnley argued the breach impacted their chances of staying in the Premier League, and sought compensation for the losses associated with being relegated. The Clarets were awarded £26m in damages and a further £9m in interest. Clubs who had their league positions impacted by City's offences could potentially claim a loss of chance to win potential honours. These would need to be individually heard by an independent commission. How much has the case cost? This specific case was six years in the making, so legal fees on both sides were estimated at tens of millions of pounds before the hearing even started. Whichever side 'wins' can be expected to make a claim for costs. For context, the Premier League wanted Everton to pay the full £4.9m legal costs of their first PSR six-point deduction case. However, an appeal board ruled Everton should pay £1.7m and the Premier League cover the remaining £3.2m legal fees. Any costs being paid by the Premier League at the end of the City case would have to be spread across the 20 clubs which make up the league. Have there been other cases involving Premier League teams? Comparisons have been drawn to the cases brought by the Premier League against Nottingham Forest and Everton respectively over breaches of PSR. During the 2023-24 season, both clubs were docked points for making more losses than they were permitted to for the three-year period from the 2020-21 to 2022-23 seasons. Those cases were of a single charge, were easier to decipher and involved significantly less evidence. Everton were twice deducted points. For the first charge, they were docked six points - reduced from 10 points on appeal. The second offence led to them being handed a two-point penalty. Forest, meanwhile, lost four points. However, these relate purely to PSR. Why are the Man City and Chelsea cases different? Chelsea have faced 74 charges of rule breaches, but these were quite different and primarily focused on transfers that happened between the 2010-11 and 2015-16 seasons, including deals for Eden Hazard, Samuel Eto'o and Willian. The Premier League fined Chelsea £10m and handed out a suspended transfer ban after admitting making £47m in secret payments. Importantly, Chelsea reached a settlement with the Premier League in relation to historical regulatory matters that were self-reported. This has not been the case with City, who have always denied wrongdoing. The Blues were also fined by Uefa and the Football Association. Latest Manchester City news, analysis and fan views Ask about Man City - what do you want to know?