Funnily this point about the rules at the time came up on Twitter today5. Mancini / Toure - remuneration
The PL have to prove that City did not declare the money paid to Mancini, 1.75 mill per annum, by the Abu Dhabi football club Al Jazeera Sports Cultural Club through Sparkleglow Ltd (a Mancini owned company) arranged by ADUG was part of his City remuneration package. If there are separate employment contracts whose obligations are agreed and met by both parties it is difficult to see how it can be proved by the PL. There also seems some confusion as to if the PL are trying to a) include this remuneration money as part of the charge of "failing to submit accurate fincial information" for those years it was paid up to 2013. Clearly it would appear these annual amounts, if proven to be such as alleged, would likely be insufficient to create a "false financial picture" of the accounts on their own.
Or b) simply imply it was omitted from Mancinis full salary declarations by City which is a breach of a current rule in the PL handbook but unsure if it breaches such a rule, if proven, from 2011- 2013.
The rule before 21/22 was very different