I think there are just three substantive issues behind these charges:
- Mancini's contract,
- Sponsorships,
- Image rights.
That's it. All derive from the Der Spiegel allegations. For each of those issues, there are charges covering multiple rules over multiple years.
Based on those, there are charges derived about incorrect accounts, because if any of those three are proven, our accounts may have been misstated. That again covers multiple rules over multiple years.
If our accounts have been misstated, then that may well contravene FFP (more charges over multiple years) and the P&L's own rules (more charges over multiple years).
Then there's the multiple rules around non-cooperation, each covering multiple years with a separate charge for each year. If you count each charge, for each individual year, there are 127 of them according to my reckoning.
But in the end, it comes down to these three things.
- Was Mancini's contract a sham?
- Were our sponsorships inflated or used to disguise owner investment?
- Were we wrong to sell those image rights and have a third party pay them?
I think they'll really struggle to land the first two, leaving image rights as the only one they've got any sort of hope of bringing home. And that might be a slim hope, if we've got all the legal and financial issues tied up tight. And as both Stefan and I have said, if those three issues aren't proven, then pretty well everything else should fall by the wayside, bar maybe the non-cooperation one.