What the record says
The Premier League referred alleged breaches in February 2023 across financial information, manager and player remuneration, UEFA rules, profitability and sustainability, and cooperation. September 2026 reports describe findings against City, but the confidential award is not public. Do not treat 114/115 as a verified count of adjudicated rule breaches or assume any particular individual was found culpable. The separate 2020 CAS award overturned UEFA’s European ban while sustaining City’s failure to cooperate and a reduced fine.
Abu Dhabi network: documented roles
City and CFG identify Sheikh Mansour as owner through Newton Investment and Development. CFG lists Silver Lake as a minority investor of nearly 17%. City identifies Khaldoon Al Mubarak as club chairman, Mubadala group CEO and Executive Affairs Authority chairman; it identifies Simon Pearce as a club board member and adviser to that Authority. These are office and ownership ties, not findings that these people breached financial rules.
City identifies Etihad Airways as an official partner and e& (formerly Etisalat Group) as a telecommunications partner. The 2020 CAS award concerns a distinct UEFA proceeding. It overturned the European ban, kept a cooperation breach and reduced the fine; it did not resolve every sponsorship allegation on its merits. The Premier League's unpublished award must be read before attaching a particular charge or finding to either sponsorship.
What the new reporting establishes
Sky Sports reported on 25 September 2026 that most charges were found proven and that the matter was moving toward an appeal. Other outlets reported 114 of the conventional 115. City said significant parts of the confidential process remain. No public award, sanctions, or charge-by-charge findings were available in this review. The commonly quoted 115 count is a reporting convention; the league's 2023 referral lists rule provisions by season and category. We will reconcile counts against the final award when published.
Trace these relationships in Connections →
What remains to check
This page gives the case-level record and the limits on its claims. The linked source documents and related dossiers contain further detail. A new filing, appeal, correction, or subject response can change the state shown here; the review date tells you when this account was last checked.
How we distinguish allegations, findings, settlements, and acquittals →