It's an interesting question.
If Sheikh Mansour felt like topping up Mancini's or Yaya's salary by £5m per year, how does the PL have the ability to find out or prove it?
They could have emails from the leak discussing it, but they can't have any financial records which makes proving it impossible.
That's why I think this is a bit of a last desperate attempt from the PL to get the Americans and the Government off their backs. Just throw everything out there and see what happens.
I suspect a lot of these issues will be around how payments and costs are calculated as part of the CFG setup.
When the first FFP issue arose, I believe some of the issues were about how they couldn't work out how to apportion costs. We set up our scouting department as a separate entity as they were scouting not just for MCFC but also NYCFC and the women's team and then City paid them for their services. UEFA were OK with that at the time but then changed their mind as technically the women's team and NYCFC didn't exist at that point so we had to pay all their costs.
We did the same with sponsorship and player likeness rights too, it's easier to get more money when you're selling the rights and sponsorships to various teams and players at the same time than as separate deals. Especially if you can negotiate a deal to get De Bruyne into a US advert with NYCFC's top player or similar.
I suspect a lot of these charges will be related to all this stuff. They won't like how we've paid people through separate affiliated agencies or how we've shared out the costs of these services and because we've been doing the same thing year after year after year it gives us the same issue in each season as it hasn't been raised until now. Which makes it look like it's a huge number of discretion when it's just the same thing each season, one accounting disagreement could create 3 or 4 separate charges each season too.
Looking at what area each charge seems to relate to I think this will all come down to tedious accounting details that we believed were OK but the league don't like as much. I'd be really, really surprised if it was about under the counter payments or easy to understand, exciting stuff like that.