Precisely, and without new and irrefutable evidence re Etihad, the PL have totally disregarded the CAS ruling. Apart from bat shit crazy Haas, the ruling was emphatic, stating eleven times there was no evidence that HHSM paid the Etihad sponsorship fees. This issue is the basis of the false accounting charges, ie the most egregious charges. So what in God's name do the PL have that proves all those witnesses lied under oath, the transactional evidence was forged and the respective accountants, auditors and executives were all complicit. I can not wait.