1) All depends on whether these companies are deemed to be related parties. If not then they're free to pay what they like. If they are, then the transactions have to be fair market value. Etihad clearly is fair value (& UEFA agreed it was) so it's utterly irrelevant where the money comes from and UEFA's own website clearly states this. Thr Aabar & Etisalat were deemed to be over-valued but, again, are they related parties? If not (and City say they aren't) then again it's irrelevant. If so, then UEFA would be entitled to mak these down to what was considered fair value. Even if it did, we still might not fail FFP. But UEFA knew about these deals and we agreed not to increase them as part of the settlement so they can't claim ignorance of them.
2) This is a UEFA issue as I understand it but irrelevant for FFP purposes.
3) This is a potential issue but UEFA also knew about this arrangement and PWC had flagged their suspicions. As far as I can see, there's about £5-7m going out of this company every year. We may have to agree to bring this back in-house or report it as part of our FFP submission. I believe we've got enough in the FFP "pot" to soak it up without failing FFP anyway. As far as I can see we're carrying in excess of a £50m accumulated surplus based on the 2018 results, compared to a maximum allowable deviation of a £24m loss.
So even in a worst case scenario where all these things were taken into account and our FFP assessment was revisited, I still think we probably wouldn't have failed.
4) This is a FIFA issue so not related to FFP.
If, in 2014, our accountants deemed that Aarbar and Etisalat aren't 'related parties' and submitted our accounts to all the relevant authorities on that basis isn't that the end of the discussion as to whether they are or aren't?