If City can defend the Etihad deal, then the charge relates to City scrambling to inflate sponsorship deals for relatively minor deals in the aftermath of UEFA changing the way they were accounting for pre-existing player contracts. The argument relates to whether these are related parties which is arguable according to accountants. The emails suggest that City were working actively to break the rules whereas we can show that what we were doing was trying to re-arrange in-house sponsorships which are commonplace in football such as Sports Direct, King Power etc. Any sanction UEFA impose has to be justified as most sanctions end up at the CAS and the punishments have to be proportional. They can not just do what they want. Whatever the likes of Martyn Ziegler and a few obsessive journalists who have an axe to grind with City think, City have gone from huge losses to surpluses. We're not a rogue club who are continuing to evade FFP circumventing the FFP rules with all kinds of tricks. This is a historical argument when City were under investigation hence 'evasion'. Since then the FFP record is exemplary.