Revealed: Man City’s claim that ‘sham’ sponsorship deals were funded by Abu Dhabi government was DENIED by Etihad to a US investigation in 2015

One of Manchester City’s key defences in their case against breaching the Premier League’s financial rules could be in tatters after previous statements made by their main sponsor came to light.

City have been found guilty of the vast majority of their 115 charges, many of which allege City cooked the books to the tune of nearly £900million through money artificially pumped into the club by their Abu Dhabi owners over a nine-year period.

An appeal was confirmed by the club on Friday, with much of their defence suggesting commercial contracts were paid for by the Abu Dhabi government rather than their owner.

Now, though, it has emerged that sponsors Etihad, the state-owned national airline of the United Arab Emirates, told the United States’ department of commerce, transportation and state in 2015 that suggestions the government have paid for sponsorships are ‘false’.

The statement was made as part of an investigation into state-owned airlines. It read: ‘We are government-owned and have been since our founding. We are and have always been clear that we do not receive any subsidies from the Abu Dhabi government, and that we are financed through a combination of equity, shareholder and commercial loans.

‘Our shareholder’s equity and loans are not subsidies under any applicable definition; they are the means by which the Abu Dhabi government has sensibly invested in a successful business model.’

New Premier League rules state that a hearing must be held within 12 weeks of an appeal being lodged, with a decision due within 30 days of the hearing, which can only last five days, concluding. Any punishment could, therefore, be imposed this season.

City claim they have ‘irrefutable evidence’ that they have worked within rules in the form of bank statements and witness accounts.

They said in a statement on Friday: ‘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.’

The club’s ‘disguised funding’ process – where the ownership group was topping up commercial partnerships to the tune of £830.69million – it found, allowed them to illegally sign the players that ushered in an era of success at the Etihad Stadium. 

However, those with knowledge of the situation claim that City’s argument is that the monies were actually paid by the government, which owns the sponsors, rather than the club’s owners Abu Dhabi United Group – a private company owned by Sheikh Mansour – and as such, no rules were broken. 

Sponsorship deals with government-funded companies are commonplace throughout the Premier League, particularly in the case of airlines, and are not banned. 

Thomas Tuchel, meanwhile, has revealed that England’s Manchester City stars Marc Guehi, Elliot Anderson and Nico O’Reilly are worried for their immediate futures after this week’s bombshell guilty verdict for breaching financial rules.

The trio have been inundated with calls and messages over the past week, with O’Reilly now having flown back to Manchester for treatment on an injury.

‘Are they worried or are they concerned? I think that would be a very human reaction if you don’t know what’s going on for the club that you signed,’ Tuchel said.

‘They’re still young. They’re ambitious. They’re told they are totally innocent and don’t know what’s going on.

‘We speak about it at dinner and at a table of eight or 12 people. Of course, we speak about it at breakfast.’

Tuchel – whose side face Croatia in Rijeka on Saturday afternoon – claimed that the news around City being found guilty of the vast majority of charges had represented a ‘distraction’ before then clarifying that the City trio had been focused in meetings and training sessions.

‘It’s a big topic in camp,’ he added. ‘We had some time off between the matches and it is a big subject. How can it not be a topic? We talk with them but only briefly.’

The Football Association are also ‘carefully considering’ the implications of the findings into City’s breaches of the Premier League’s financial regulations.

A statement from the FA read: ‘The independent commission’s decision has significant implications for the integrity of the game. We are carefully considering the decision and its implications and will take action where appropriate.

‘As proceedings between the Premier League and Manchester City Football Club remain ongoing, we do not intend to comment further at this stage. We will, however, continue to monitor developments closely.’