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Here are the all of the 115
Manchester City's "115 charges" refer to allegations by the Premier League of financial rule breaches, primarily from the 2009/10 to 2017/18 seasons (with some extending later). The club was formally charged in February 2023 after a lengthy investigation sparked by the 2018 Football Leaks documents.
skysports.com
The "115" figure comes from the Premier League's charging document (often cited as ~130 individual breaches depending on how they're counted, with overlaps possible). City denies all allegations and has called the case without merit, citing extensive evidence in their favor (including their successful 2020 CAS appeal against UEFA).
skysports.com
Breakdown of the ChargesThe charges fall into these main categories (numbers are approximate and consistent across reports):
nytimes.com
54 charges: Failure to provide accurate and up-to-date financial information (2009/10–2017/18 seasons). This includes allegedly inflating sponsorship revenue (e.g., deals linked to Abu Dhabi owners, like Etihad) and misrepresenting operating costs/revenue to meet Profitability & Sustainability Rules (PSR, formerly FFP).
givemesport.com
14 charges: Failure to provide accurate financial reports for player and manager compensation (same period). Allegations involve undisclosed or "off-the-books" payments, including to managers (e.g., a reported second contract for Roberto Mancini involving a UAE club).
givemesport.com
7 charges: Breaches of Premier League PSR/FFP rules (mainly 2015/16–2017/18), tied to the above accounting issues allowing excess spending.
givemesport.com
5 charges: Failure to comply with UEFA's Club Licensing and FFP regulations (2013/14–2017/18).
givemesport.com
35 charges: Failure to cooperate with the Premier League's investigations (December 2018 onward). This includes not providing requested documents or full disclosure.
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