[
  {
    "id": "1A",
    "caseId": "pl-2023",
    "ref": "Charge 1(A)",
    "subject": "Abu Dhabi sponsorship agreements",
    "period": "2009/10 to 2017/18",
    "finding": "proven",
    "appeal": "pending",
    "summary": "The Commission found the sponsorship agreements were shams: each sponsor was liable for, and paid, only part of the recorded fee, and the club's owner, ADUG, paid the rest. Of £949.94 million recorded as sponsorship income over the nine seasons, it found £830.69 million came from ADUG, so the accounts submitted to the League did not give a true and fair view. City's case was that the sponsors paid every fee in full from their own funds, at times with financial assistance from the Abu Dhabi government; the Commission rejected that account as untrue. The League made no complaint about two earlier sponsorship arrangements.",
    "sources": [
      {
        "title": "Independent Commission: Redacted Core Decision",
        "publisher": "Premier League",
        "url": "https://resources.premierleague.pulselive.com/premierleague/document/2026/09/29/9bb3f063-6312-4d15-a1f1-77280d356a49/Premier-League-Manchester-City-independent-Commission-Redacted-Core-Decision.pdf",
        "kind": "primary"
      }
    ]
  },
  {
    "id": "1B",
    "caseId": "pl-2023",
    "ref": "Charge 1(B)",
    "subject": "Undisclosed remuneration arrangements",
    "period": null,
    "finding": "proven",
    "appeal": "pending",
    "summary": "The Commission found three arrangements, with names redacted in the published decision, under which ADUG paid sums that were liabilities of the club: £8.866 million, £7.4 million and £0.5 million. It found the accounts understated expenses across four, six and one seasons respectively, and that in the first two the payment terms should have been set out in a contract with the club and were not.",
    "sources": [
      {
        "title": "Independent Commission: Redacted Core Decision",
        "publisher": "Premier League",
        "url": "https://resources.premierleague.pulselive.com/premierleague/document/2026/09/29/9bb3f063-6312-4d15-a1f1-77280d356a49/Premier-League-Manchester-City-independent-Commission-Redacted-Core-Decision.pdf",
        "kind": "primary"
      }
    ]
  },
  {
    "id": "1C",
    "caseId": "pl-2023",
    "ref": "Charge 1(C)",
    "subject": "Fordham image-rights arrangement",
    "period": null,
    "finding": "proven",
    "appeal": "pending",
    "summary": "The Commission found that Fordham, a third party that acquired the club's right to income from its players' image rights, was funded by ADUG. It found the club recorded £24.5 million as operating income that was in substance an owner contribution, and left £49.414 million of image-rights payments out of its operating expenses.",
    "sources": [
      {
        "title": "Independent Commission: Redacted Core Decision",
        "publisher": "Premier League",
        "url": "https://resources.premierleague.pulselive.com/premierleague/document/2026/09/29/9bb3f063-6312-4d15-a1f1-77280d356a49/Premier-League-Manchester-City-independent-Commission-Redacted-Core-Decision.pdf",
        "kind": "primary"
      },
      {
        "title": "Premier League Statement: Manchester City FC (29 Sep 2026)",
        "publisher": "Premier League",
        "url": "https://www.premierleague.com/en/news/4727779/premier-league-statement-manchester-city-fc",
        "kind": "primary"
      }
    ]
  },
  {
    "id": "1D",
    "caseId": "pl-2023",
    "ref": "Charge 1(D)",
    "subject": "Related-party disclosure",
    "period": "2009/10 to 2017/18",
    "finding": "proven",
    "appeal": "pending",
    "summary": "The Commission found the Abu Dhabi sponsorship agreements were related party transactions that should have been disclosed as such in the club's accounts and were not. It said this did not by itself stop the accounts giving a true and fair view, but meant they were not prepared as the rules require.",
    "sources": [
      {
        "title": "Independent Commission: Redacted Core Decision",
        "publisher": "Premier League",
        "url": "https://resources.premierleague.pulselive.com/premierleague/document/2026/09/29/9bb3f063-6312-4d15-a1f1-77280d356a49/Premier-League-Manchester-City-independent-Commission-Redacted-Core-Decision.pdf",
        "kind": "primary"
      }
    ]
  },
  {
    "id": "2",
    "caseId": "pl-2023",
    "ref": "Charge 2",
    "subject": "UEFA break-even requirement",
    "period": "2013/14 to 2017/18",
    "finding": "proven",
    "appeal": "pending",
    "summary": "The Commission found that, with the accounts restated, the club missed UEFA's break-even requirement by a wide margin in every season charged, which is itself a breach of Premier League rules.",
    "sources": [
      {
        "title": "Independent Commission: Redacted Core Decision",
        "publisher": "Premier League",
        "url": "https://resources.premierleague.pulselive.com/premierleague/document/2026/09/29/9bb3f063-6312-4d15-a1f1-77280d356a49/Premier-League-Manchester-City-independent-Commission-Redacted-Core-Decision.pdf",
        "kind": "primary"
      }
    ]
  },
  {
    "id": "3",
    "caseId": "pl-2023",
    "ref": "Charge 3",
    "subject": "Premier League Profitability and Sustainability Rules",
    "period": "2015/16 to 2017/18",
    "finding": "proven",
    "appeal": "pending",
    "summary": "The Commission found that, with the accounts restated, the club exceeded the League's permitted losses by a wide margin in every season charged.",
    "sources": [
      {
        "title": "Independent Commission: Redacted Core Decision",
        "publisher": "Premier League",
        "url": "https://resources.premierleague.pulselive.com/premierleague/document/2026/09/29/9bb3f063-6312-4d15-a1f1-77280d356a49/Premier-League-Manchester-City-independent-Commission-Redacted-Core-Decision.pdf",
        "kind": "primary"
      }
    ]
  },
  {
    "id": "4A",
    "caseId": "pl-2023",
    "ref": "Charge 4(A)",
    "subject": "Duty to cooperate with the League's investigation",
    "period": "December 2018 to February 2023",
    "finding": "proven-in-part",
    "appeal": "pending",
    "summary": "The Commission found breaches of the duty to cooperate in the majority of the respects alleged.",
    "sources": [
      {
        "title": "Independent Commission: Redacted Core Decision",
        "publisher": "Premier League",
        "url": "https://resources.premierleague.pulselive.com/premierleague/document/2026/09/29/9bb3f063-6312-4d15-a1f1-77280d356a49/Premier-League-Manchester-City-independent-Commission-Redacted-Core-Decision.pdf",
        "kind": "primary"
      },
      {
        "title": "Premier League statement (6 Feb 2023)",
        "publisher": "Premier League",
        "url": "https://www.premierleague.com/en/news/3045970",
        "kind": "primary"
      }
    ]
  },
  {
    "id": "4B",
    "caseId": "pl-2023",
    "ref": "Charge 4(B)",
    "subject": "Duty to cooperate with the League's investigation",
    "period": "December 2018 to February 2023",
    "finding": "not-proven",
    "appeal": "none",
    "summary": "The Commission found no breach in the respects alleged. This is the only charge not proven.",
    "sources": [
      {
        "title": "Independent Commission: Redacted Core Decision",
        "publisher": "Premier League",
        "url": "https://resources.premierleague.pulselive.com/premierleague/document/2026/09/29/9bb3f063-6312-4d15-a1f1-77280d356a49/Premier-League-Manchester-City-independent-Commission-Redacted-Core-Decision.pdf",
        "kind": "primary"
      },
      {
        "title": "Premier League statement (6 Feb 2023)",
        "publisher": "Premier League",
        "url": "https://www.premierleague.com/en/news/3045970",
        "kind": "primary"
      }
    ]
  },
  {
    "id": "4C",
    "caseId": "pl-2023",
    "ref": "Charge 4(C)",
    "subject": "Duty to cooperate with the League's investigation",
    "period": "December 2018 to February 2023",
    "finding": "proven",
    "appeal": "pending",
    "summary": "The Commission found breaches of the duty to cooperate in each of the respects alleged.",
    "sources": [
      {
        "title": "Independent Commission: Redacted Core Decision",
        "publisher": "Premier League",
        "url": "https://resources.premierleague.pulselive.com/premierleague/document/2026/09/29/9bb3f063-6312-4d15-a1f1-77280d356a49/Premier-League-Manchester-City-independent-Commission-Redacted-Core-Decision.pdf",
        "kind": "primary"
      },
      {
        "title": "Premier League statement (6 Feb 2023)",
        "publisher": "Premier League",
        "url": "https://www.premierleague.com/en/news/3045970",
        "kind": "primary"
      }
    ]
  },
  {
    "id": "4D",
    "caseId": "pl-2023",
    "ref": "Charge 4(D)",
    "subject": "Duty to cooperate with the League's investigation",
    "period": "December 2018 to February 2023",
    "finding": "proven",
    "appeal": "pending",
    "summary": "The Commission found a breach of the duty to cooperate in the respect alleged.",
    "sources": [
      {
        "title": "Independent Commission: Redacted Core Decision",
        "publisher": "Premier League",
        "url": "https://resources.premierleague.pulselive.com/premierleague/document/2026/09/29/9bb3f063-6312-4d15-a1f1-77280d356a49/Premier-League-Manchester-City-independent-Commission-Redacted-Core-Decision.pdf",
        "kind": "primary"
      },
      {
        "title": "Premier League statement (6 Feb 2023)",
        "publisher": "Premier League",
        "url": "https://www.premierleague.com/en/news/3045970",
        "kind": "primary"
      }
    ]
  }
]