Literally you could be right :)
But I have a funny feeling "contracts" might be referring to City and al Jazira...
2. In respect of:
(a) each of Seasons 2009/10 to 2012/13 inclusive, the Premier League Rules applicable in those Seasons requiring a member club to include full details of manager remuneration in its relevant contracts with its manager, namely:
(1) for Seasons 2009/10 to 2011/12 inclusive, Premier League Rules Q.7 and Q.8; and
(2) for Season 2012/13, Premier League Rules P.7 and P.8; and
Personally, I think the wording in the allegation is referring to the two contracts the club had with Mancini. But, I don't think there is much doubt they are suggesting the contract with AJ was purely to "hide" a part of the club's contract cost with Mancini. The problems they have are that:
Firstly, on the underlying premise, which is presumably that it was only done to "hide" losses, FFP didn't exist at the time, so what would be the point?
Secondly, City can show a salary split is a perfectly normal practice within a large group, presumably supported by tax and legal clearances and very separate valid contracts signed by appropriate executives.
Thirdly, there was no requirement in the PL rules at the time to disclose to the PL all monies received by a manager from whomever (this was introduced well after Mancini left) only monies received under his contract with the club. He only had one contract with the club, later renewed, not two.
Fourthly, it's all peanuts in the context of the losses being made at the time, anyway. 150 million was it? The AJ salary was 1 million, so, even if it was done deliberately to reduce losses and should have been included in the club's accounts, it wouldn't have affected the true and fair view given by the accounts, which is the PL's most serious allegation.
And finally, unless the PL can show it was "knowingly concealed", which in my view is exceedingly difficult to prove in view of all of the above (can you knowingly conceal something when you can show you were convinced what you were doing was completely appropriate?), then it is time limited anyway.
Time to make a yapping gesture to the PL and tell them to fuck off on this one in true Mancini style, I think.