My hunch is that it might not necessarily be related to attracting new sponsorship, but to increasing existing ones. Stefan has said that City would have to show that we have had a negative finding against us and that this related to material losses. It could be the case that Etihad wanted to enhance their current deal but were denied by the whim of the Premier League, using inappropriate methodology to establish what is/isn't fair value. Moreover, the "comment" made by an official that City plan to reference in the case could have blatantly discriminatory undertones. I am, of course, speculating. Without papers, it is impossible to know how this plays out. But if nothing else, I have learnt that City's owners do not act hastily.