Statement issued by Etihad Airways during a US investigation in 2015 have surfaced this week, although Manchester City now believe that such comments only strengthens their argument against the Premier League.
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An independent commission via a Premier League statement earlier this week ruled that Manchester City had inflated their commercial revenue over a nine-year period from 2009 to 2018.
It is suggested that City disguised funds from their Abu Dhabi ownership to inflate sponsorship deals and avoid Premier League spending rules, with the top-flight themselves accusing the club of agreeing on “sham” contracts with commercial partners to “artificially inflate the club’s revenues and reduce its costs”.
However, Manchester City have stood firm on their belief that the club is entirely innocent, and lodged a 'comprehensive' appeal on Thursday 1 October at 7PM, with an official statement reading, "Manchester City Football Club can confirm that at 7pm on Thursday 1st October 2026 the Club lodged its comprehensive Appeal against the opinion of the Premier League Commission, in relation to the Premier League disciplinary matter."
A statement issued by Manchester City has confirmed the club's 'comprehensive' appeal against the Premier League's 'opinion' and verdict issued earlier this week.cityxtra.co.ukMan City Confirm Comprehensive Appeal Against Premier League Opinion and Verdict
A statement issued by Manchester City has confirmed the club's 'comprehensive' appeal against the Premier League's 'opinion' and verdict issued earlier this week.
The statement continued, "The Club’s firm position is that, on multiple grounds, the opinion contains clear material errors, of law, principle and fact and is unsafe.
"The Club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case.
"We will continue to respect due process and are necessarily restricted in what we can say further until all proceedings are complete."
Widespread reporting has indicated that Manchester City’s appeal against, what they describe as, the Premier League's 'opinion' will be built around a belief that sponsorships were funded by the Abu Dhabi government and not the club’s owner.
Etihad statements from 2015 spark fresh discourse
However, reports on Friday evening suggested that City’s aforementioned defence may be undermined by a statement issued by Etihad Airways to a US investigation back in 2015.
Etihad submitted statements as part of a United States department of commerce, transportation and state investigation into state-owned airlines at the time, stating, “The assertion that the Abu Dhabi government paid for Etihad’s sponsorship of English Premier League football club Manchester City is equally false."
The statements continued, “In 2011 Etihad and Manchester City entered into a ten-year sponsorship agreement, which included naming rights for Manchester City’s stadium. Etihad funded this sponsorship from its own liquidity.
"It is not uncommon for airlines to have sponsorships with sports teams and their venues.”
Manchester City's leading club sponsor Etihad Airways have released a statement confirming their consideration of legal action against the Premier League in light of the guilty verdict placed on the North-West giants.cityxtra.co.ukEtihad Airways Consider Legal Action Against Premier League After Man City Verdict
Manchester City's leading club sponsor Etihad Airways have released a statement confirming their consideration of legal action against the Premier League in light of the guilty verdict placed on the North-West giants.
What do Man City think of these statements?
Now, while many believe the emergence of such statements will cause a significant problem for the club, The Times' Martyn Ziegler and Matt Lawton report that Manchester City do not believe it undermines their defence, but in fact strengthens it.
The club will reportedly argue that Etihad Airways secured funding from the Crown Prince Court for the promotion of Abu Dhabi and once it received money, it became part of the airline’s “liquidity”, and the government did not pay City directly on behalf of Etihad.
Elsewhere, it is believed that alongside the defiance of chairman Khaldoon Al Mubarak and chief executive officer Ferran Soriano, Manchester City's former manager Pep Guardiola is continuing to show his full support for the club.
Having issued a statement confirming that stance on his social media channels, rumours have circulated on social media suggesting that the 54-year-old is eyeing one of Manchester City's upcoming home matches to attend in-person.
Enzo Maresca and his Manchester City players next take on Paris Saint-Germain in the UEFA Champions League at home in front of their own supporters, while the next such match in the Premier League comes against newly-promoted Ipswich Town.