00:17Manchester city have been accused of fraudulently receiving money from the
00:22owners nothing wrong with that in its own right and then claiming that it's
00:25money from sponsors and the reason why that's important is that the
00:29profitability and sustainability rules sponsor money goes into your
00:33calculations, owner money doesn't so this would have given Manchester City an
00:39artificial boost to the money coming into the club one of the accusations was
00:55Roberto Mancini was allegedly on two million pounds a year as a basic salary
01:02at the Etihad and was also receiving two million pounds a year for doing four days
01:06teaching again that in itself is not illegal what is not appropriate is that
01:12it reduces Manchester City's wage bill and in doing so it reduces their losses
01:29City haven't complied with UEFA's PSR rules the Premier League's PSR they've
01:35broken them down into
01:36individual charges and individual years but those are the three core things which would have provided
01:42it the the analysis and the evidence for the Commission
01:57I don't even think Manchester City would deny that they would like it to be found guilty on that
02:02one
02:02they've always claimed that the evidence initially given to the Premier League was
02:08on the back of a hacked email and therefore was inappropriate so that's where we are