According to The Sun, emails related to Manchester City's financial fair play breaches involved the cost of Mancini's dismissal and sponsorship payment arrangements.

Ben Watson's late winner in the 2013 FA Cup final still haunts Manchester City fans.

The upset loss to Wigan Athletic, a local rival heading for relegation, was bad enough, but it also marked the end of popular manager Roberto Mancini's tenure.

Thirteen years later, however, one of the most disappointing days of the Abu Dhabi era could once again trouble Manchester City.

Manchester City has been found guilty by the Premier League on the vast majority of financial fair play charges brought against them. It is believed that much of the Premier League's evidence revolves around emails obtained by German outlet Der Spiegel in 2018.

One key accusation concerns that match at Wembley and the subsequent cascade of consequences.

Mancini was furious when news broke on the morning of the FA Cup final that Manuel Pellegrini would replace him. In the days following the defeat, his worst fears came true. Shortly after, the Chilean took over the team.

However, the cost of dismissing Mancini, the current Italy national team coach, also created problems. Manchester City CFO Jorge Chumillas was reportedly compiling the financial report for the 2012-13 season at the time.

Chumillas was concerned that the cost of dismissing Mancini, estimated at £9.9 million, would leave a significant shortfall for Manchester City in meeting UEFA's Financial Fair Play limits.

According to Der Spiegel, Manchester City CEO Ferran Soriano stated that the issue could be resolved if the club received a sponsor bonus for winning the FA Cup.

But Wigan Athletic won at Wembley, preventing Manchester City from receiving the bonus.

Consequently, a compromise was reached involving several sponsors, including Etihad Airways and the Abu Dhabi Investment Authority, adjusting their payment arrangements to cover the shortfall.

Der Spiegel reported that Chumillas asked if the sponsor payment dates could be changed. Simon Pearce, a long-serving board member and advisor to Sheikh Mansour, reportedly replied: "Of course – we can do what we want."

This email exchange was among the evidence UEFA relied on when it found Manchester City guilty of serious Financial Fair Play breaches in 2020, also imposing a two-year ban on the club.

Manchester City subsequently appealed to the Court of Arbitration for Sport and successfully overturned the ban.

Manchester City will certainly challenge the Premier League's verdict, and Sheikh Mansour's statement on Saturday indicates that Manchester City remains confident in overturning the outcome.

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