No, I don't think that is right. The current case, as I understand it, concerns the Etihad sponsorship. At the time, Uefa ruled that it was non- related, because Etihad paid the whole amount from their own resources and there was no commonality between the board of directors of Etihad and the ownership of City. Uefa now may make a case, based on the emails, that Etihad did not pay the whole amount from their own resources but part came from "HH" who, they maintain is our owner. The sponsorship was, therefore, 'related' and should have been subject to the test of fair market value. The question, therefore, is
1. Who paid?
2. Did City misrepresent the facts of who paid.?
(The previous fine was about the adjusted total allowed in the FFP calculation.
We maintain
1. UEFA wrongly classified as 'related' sonsorships from aabar etc.....the chairman said there was "a fundamental disagreement" about the interpretation of IAS 25.
2. UEFA retrospectively altered the rules concerning players whose contracts were running prior to FFP.)