Manchester City face sanctions over financial breaches Man City have reportedly been found guilty of all but one of 115 charges relating to breaches of Premier League financial rules dating from 2009 to 2018. With sanctions yet to be decided, a lengthy appeals process could lie ahead Roberto Mancini Man City manager 2009-13 115 CHARGES Alleged failures: Provide accurate financial information 54 Co-operate with investigation 35 Provide details for player / manager payments 14 Comply with Premier League PSR rules 7 Comply with UEFA financial fair play rules 5 ALLEGATIONS Inflated sponsorship revenue from Etihad Airways and Etisalat as cover for direct investment from ownership Concealed manager payments through consultancy fees to Mancini – keeping them outside official accounting Under-reported player wages, making true expenditure appear lower Loopholes for spending limits to appear compliant with rules domestically and in Europe TROPHIES AT RISK Since 2008 takeover by Abu Dhabi United Group, City have secured eight league crowns and continental treble in 2023. Seven titles could face retrospective action: 2011 FA Cup Runner-up: Stoke City 2012 Premier League Man Utd 2014 League Cup Sunderland 2014 Premier League Liverpool 2016 League Cup Liverpool 2018 Premier League Man Utd 2018 League Cup Arsenal POTENTIAL PUNISHMENT Points deduction: Immediate or suspended – could lead to relegation Financial penalties Removal of Premier League status: Demoted to lower division Allegations from emails published by Der Spiegel. City states materials have been obtained illegally Sources: BBC, The Athletic Pictures: Getty Images © GRAPHIC NEWS