00:17Manchester City have been accused of fraudulently receiving money from the owners nothing wrong
00:23with that in its own right and then claiming that it's money from sponsors and the reason
00:26why that's important is that the profitability and sustainability rules sponsor money goes into
00:33your calculations owner money doesn't so this would have given Manchester City an artificial boost to the money coming into
00:41the club
00:53one of the accusations was Roberto Mancini was allegedly on two million pounds a year as a basic
01:01salary at the Etihad and was also receiving two million pounds a year for doing four days teaching
01:07again that in itself is not illegal what is not appropriate is that it reduces Manchester City's
01:14wage 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 broken them down into
01:36individual charges and individual years but those are the three core things which would have provided
01:42the the analysis and the evidence for the Commission
01:44I don't even think Manchester City would deny that they would like it to be found guilty on that one
02:02they've always claimed that the evidence initially given to the Premier League was on the back of a
02:09hacked email and therefore was inappropriate so that's where we are
