Manchester City’s hearing that will determine whether the club broke the Premier League’s financial rules began this week. In total, 115 broken Premier League financial rules charges have been leveled against Manchester City.

In what many have called the sport’s trial of the century, it’s expected to take roughly ten weeks before a decision can be reached. Thankfully, the severity of punishment is not at the behest of the general public. Otherwise, the club could get slaughtered by rival fans. Nevertheless, Manchester City must be found guilty before being subject to any form of punishment.

In light of this, here is a run-through of the most serious charges that Manchester City faces:

54 charges of failure to disclose accurate financial information

Manchester City is accused of failing to provide the Premier League with necessary financial information from 2009/10 to 2017/18. In 2017/18, City became the first and only team to win the Premier League title with 100+ points. The nine-year period of these 54 charges is the longest period of all the breaches.

Premier League teams must disclose accurate and up-to-date financial information so that the league can properly assess the club’s revenue. This assessment involves sponsorship deals, cost of operations, and player’s salaries. Naturally, these assessments are necessary to ensure that clubs comply with the rules of Financial Fair Play (FFP).

Fifty-four breaches over nine years suggest that Manchester City was breaking these FFP rules multiple times a season. The likelihood, though, is that the prevalent case within these breaches was an omission of the true level of revenue.

14 charges for failure to provide accurate reports for player and manager payments

According to the Premier League, Manchester City was dishonest about the funds players and managers received between 2009 and 2016. The main issue is the loophole City created for itself as these payments hid from FFP. When German magazine Der Spiegel exposed these issues in an article entitled Bending the Rules to the Tune of Millions, the most notable names connected were Roberto Mancini and Yaya Toure.

In the cases of both men, the accusation is that undeclared parties paid for parts of their respective salaries. Both Mancini and Toure deny any knowledge of wrongdoing.

35 charges of failing to comply with Premier League conduct investigations

Similarly, Manchester City faces accusations of abstaining from cooperation in these investigations between 2018 and 2023. In allegedly failing to cooperate, Manchester City broke the Premier League’s code of compliance. The code of compliance is an agreement between the league and its clubs to operate ‘in good faith’. Much like the 54 charges, the high number of charges here suggests that City broke the code of compliance multiple times a year during that period.

How we got here

This hearing is the culmination of an investigative process that has evolved into charges brought against Manchester City. The Premier League announced this statement in February 2023. Manchester City have remained adamant throughout this process that they did not break any rules. Pep Guardiola even welcomed the accusations, admitting that he hoped the trial would end as quickly as it began.

Guardiola may have to wait a while yet. The trial could last ten weeks, with a result not expected until the early months of 2025. Then, there’s the likelihood of an appeal from City. The hope is that the case will wrap up before the end of this season.

The volume of financial breaches that Manchester City faces spans nine years. This fact alone has already convinced many that City must be guilty. Rival fans are already dreaming of potential punishments. At the same time, financial experts argue that City has a strong case against the accusations.

PHOTOS: IMAGO.