He's heard what I've been telling the forum all along. That there are essentially just three substantive charges, plus the consequent ones deriving from those three (failure to provide accurate accounts, which then impacts PL cost control rules and UEFA's FFP).
The three are:
- Mancini's Al Jazira contract. Red herring and UEFA also knew about it in 2018.
- Image rights payments. UEFA knew about this by 2015 & it was resolved.
- Sponsorship revenue, probably the Etisalat contract that was time-barred. Again, UEFA knew about that and had agreed there was no issue.
If none of those can be proven then the rest automatically fail.
Multiply that by multiple rules and multiple years to get the magic 115 number.