Manchester City have been found guilty of more than 100 alleged breaches of Premier League financial regulations following a lengthy investigation into the club's finances between 2009 and 2018. An independent commission concluded that City had provided inaccurate financial information, overstated commercial revenue and breached spending regulations imposed by both the Premier League and UEFA.

The findings centre on commercial agreements involving sponsors from Abu Dhabi. The commission determined that City declared around £949.94 million in commercial revenue from Abu Dhabi-based sponsors during the nine-year period, while only about £119.25 million was actually paid by those sponsors. The club was also found to have used arrangements that artificially increased reported commercial earnings and concealed aspects of its financial position.

The period covered by the case coincided with City's transformation into one of Europe's most successful clubs. During those years, the club signed several high-profile players, including Carlos Tevez, Sergio Aguero, Kevin De Bruyne and David Silva, while Pep Guardiola was appointed manager in 2016. City also faced additional charges concerning its alleged failure to cooperate fully with the Premier League investigation between 2018 and 2023.

The consequences of the verdict will be determined at a separate hearing, with potential penalties including a substantial points deduction, financial sanctions or, under the league's rules, possible expulsion. Manchester City have rejected the findings and intend to appeal, arguing that the commission's decision contains significant errors. The legal process therefore remains ongoing, with the final outcome dependent on the forthcoming sanctions process and any subsequent appeals.