According to Martyn Ziegler, chief football correspondent for The Times, Manchester City CEO Ferran Soriano told executives from other European clubs that Man City will vigorously defend itself against the allegations brought by the Premier League. According to sources present, Soriano stated: "This has been ongoing for eight years, and it will take a considerable amount of time to reach a final conclusion."

Speaking at a meeting of European football club executives in Copenhagen, Soriano declared that Man City firmly rejects the independent panel's verdict and will do everything in its power to overturn it through appeals and potential legal action.

According to The Times correspondent, sources present told reporters that Soriano raised the matter at the outset of the meeting, saying: "We have spent eight years getting to this point, and there will be many more years ahead."

Man City has been found to have committed the majority of the 115 Premier League allegations, including all core charges. A separate hearing will be held by the independent panel to determine what sanctions should be imposed on Man City. Meanwhile, other Premier League clubs believe the Premier League should publish the verdict – to date, the Premier League has not disclosed the verdict or commented on it. The Premier League will also submit penalty recommendations to the independent panel, outlining the sanctions it believes should be applied to Man City.

Some football figures believe that given the severity of the violations, including Man City's failure to cooperate throughout the lengthy investigation, the Premier League must seek to impose significant points deductions, potentially even resulting in relegation.

A three-person independent panel will hold a separate penalty hearing to determine what sanctions will be imposed on Man City. The hearing is expected to take place in the coming weeks. At the hearing, the Premier League, acting as the prosecution in this case, will be able to present its views on appropriate penalties.

Consequently, the Premier League faces a dilemma. On one hand, it will face pressure to implement tough measures; on the other, it would recognise that if Man City were relegated, the Premier League would lose some of its biggest stars, such as Haaland.

Man City's lawyers may subsequently present arguments about mitigating circumstances, and the club is expected to appeal the guilty verdict. Considering that the Premier League recommended a 12-point deduction in November 2023 for Everton's separate breaches of profit and sustainability rules, which resulted in the independent panel imposing a 10-point deduction, later reduced to 6 points on appeal, there is a view in English football that given the number and severity of Man City's violations, the Premier League should seek to impose a points deduction severe enough to make relegation virtually inevitable.

The independent panel could also choose to expel Man City from the Premier League. However, if this were implemented, Man City would face an awkward limbo situation, as the club could not guarantee participation in the English Football League (EFL). In addition to points deductions, the panel could also impose a transfer ban and financial penalties on Man City.

Man City will almost certainly point to the relatively lenient treatment that the Premier League and FA previously afforded Chelsea, arguing that applying significantly different treatment to two clubs would lack consistency.

The allegations Man City faces include inaccurate financial reporting, inflated sponsorship revenue, undisclosed payments to players and staff, and failure to cooperate with the investigation.

Chelsea's previous violations were also relatively serious – during Roman Abramovich's ownership, there were undisclosed payments to agents, intermediaries, and players. However, earlier this year, Chelsea received only a £10 million fine from the Premier League, followed by a further £10 million fine from the FA.

Premier League leadership previously reached an agreement with Chelsea and believed that a points deduction was inappropriate given the mitigating circumstances, including "exceptional cooperation." Additionally, Chelsea's initial two-window transfer ban was suspended for two years.

Chelsea's new owner, BlueCo, proactively reported these violations to the relevant authorities after discovering them during the club's acquisition in 2022 and provided hundreds of thousands of documents to investigators.

Man City cannot use "cooperation with the investigation" as a mitigating factor, but the club may argue that since Chelsea ultimately faced only fines, Man City should not be subjected to disproportionately heavy penalties.

One allegation Man City faces concerns inadequate disclosure of former manager Mancini's remuneration from the 2009-10 to 2012-13 seasons. It has been alleged that Mancini held two contracts during that period: one with Man City and one as an advisor to a sister club within the Abu Dhabi Group that owns Man City.

Mancini, 61, is currently head coach of the Italian national team. He said on Sunday: "This matter does not concern me. It is also not new, as it has been discussed for four or five years. Man City has not been found guilty, and the so-called dual contract has nothing to do with me. This is their matter, not mine."

A Man City spokesperson said on Friday: "The relevant Premier League procedures are ongoing, and important stages remain incomplete, while the entire process is subject to strict confidentiality requirements. Over the past eight years, the club has diligently complied with the disciplinary procedures, on the understanding that Premier League leadership and management would act as an independent, fair, and objective regulatory body, uninfluenced by any bias or vested interests."

During Mancini's tenure, Man City won the FA Cup in 2011 and claimed their first top-flight championship in 44 years in 2012.

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