According to Sam Lee of The Athletic, despite reports that an independent panel has ruled against Man City on most of the 115 financial misconduct charges brought by the Premier League, the club's stance remains unchanged. City's leadership still believes the case is far from concluded and is confident in their position throughout the appeals process.

Man City CEO Ferran Soriano addressed the matter on Monday during a meeting of the European Club Association council in Copenhagen. Three days earlier, The Athletic reported that the independent panel overseeing the case had concluded Man City guilty on most charges, though an official verdict has not yet been released.

According to sources present, Soriano said at the end of the meeting: "It took eight years to reach this point, and it will take much longer from here." He disagreed with the panel's decision and expressed confidence that Man City would ultimately be able to overturn the ruling.

Earlier, Man City Chairman Khaldoon Al Mubarak sent an open letter to club supporters. He wrote: "While some have been quick to draw their conclusions, and we are surrounded by noise, nothing has changed for us."

"We have faced challenges together in the past and ultimately overcome them. There are still many who want to disrupt the club's progress, and we will not give them that opportunity."

The Athletic noted that Man City currently faces an extremely serious situation. Following the leaked information, discussions have begun about potential punishments, including relegation or even expulsion from the English professional football system. Meanwhile, legal teams from some Premier League clubs are also exploring whether they can seek compensation for past revenue losses. However, specific penalties have not yet been determined.

When the case began in 2023, Man City stated they welcomed the opportunity to clarify the facts and asserted they possessed "overwhelming irrefutable evidence." Now, after the independent panel is reportedly ruled against them, the focus is on what steps Man City can take next.

The report indicates that Man City's resolute stance extends beyond public statements. Sources revealed that after the related reports were released on Friday of last week, Man City's senior leadership held an online meeting that evening and assured several senior staff members that the case is far from over and the club remains confident in its position when appealing the guilty verdict.

Due to strict confidentiality agreements binding both Man City and the Premier League before the official verdict is released, very few people within the club have continuously known about the case's progress over recent years. Currently, Man City has not even informed all employees at its Manchester office or other sister clubs globally.

Sources also indicated frustration within Man City that key developments in the case have been leaked at this stage. The report suggests that if Man City argues during the appeals process that previous procedures were not conducted fairly, these leaks could become part of the context when presenting their case.

In his open letter, Al Mubarak also specifically asked supporters to carefully read Man City's previous statements: "I hope you will take time to read the statement we issued on Friday and the statement we made in February 2023. Every word matters, and they remain true today as when they were made."

Last Friday, Man City told The Athletic: "Over eight years, the club has consistently respected the legal process, based on the belief that the Premier League's Board and executive would act as an independent, fair, and unbiased regulatory body without any prejudice."

In 2023, when discussing the evidence they possess, Man City also welcomed the case being reviewed by an independent panel and emphasized that the hearing should be conducted "fairly."

The Athletic's analysis suggests Man City is clearly disputing whether the review process has been sufficiently fair.

The report also compares the current situation to UEFA's 2020 case, when Man City was banned from competing in the Champions League for two seasons due to alleged breaches of financial fair play rules. That announcement caused significant shock, with even discussions about whether key Man City players might leave and whether the club could return to the pinnacle of European football.

At that time, Man City also expressed strong confidence both publicly and internally, and ultimately, the Court of Arbitration for Sport overturned UEFA's ban on Man City's participation in European competitions.

Rodri, Man City's former captain now playing for Barcelona, also recalled that experience. He said: "If I'm not mistaken, we went through pretty much the same process back in 2020. The club always told us to stay calm, that we would ultimately be cleared, that we hadn't done anything wrong, and then the club really wasn't found guilty... I hope this time we can also get a fair outcome."

"But I believe the club is innocent. I know this club well. Back then, they told us to stay calm, that everything was done correctly."

However, The Athletic emphasizes that the current case is not entirely comparable to 2020. At that time, Man City did not fully cooperate with UEFA's investigation because the club believed the related procedures could not guarantee fairness, and therefore only submitted relevant evidence when appealing to the Court of Arbitration for Sport.

This time, the situation is different. Man City had the opportunity to submit the "overwhelming irrefutable evidence" they previously mentioned to the independent panel reviewing the case, but based on the results revealed so far, this evidence failed to prevent the panel from concluding that most charges were substantiated. Therefore, even if the case is referred to a new appeals panel, overturning the original verdict appears extremely difficult.

Nevertheless, the message being conveyed internally at Man City remains unchanged.

The report indicates that if Man City continues to appeal but is ultimately found guilty by the appeals panel, the club will face an extremely serious situation, and Al Mubarak and Man City's leadership will also need to answer a series of major questions.

Conversely, if Man City ultimately overturns the related verdicts through appeals, then the Premier League and its leadership will also face serious scrutiny and could spark further controversy across English football.

The Athletic concludes that Man City's current situation is certainly precarious, and the severity of the matter should not be underestimated. But at least so far, the club's internal stance remains consistent with the past.

Soriano's message is also clear: this case, which has already stretched on for years, is still far from its true conclusion.

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