Explainer What the charges against City mean

As an independent commission prepares to assess the 115 charges, here is everything you need to know

- Jamie Jackson, Paul MacInnes

What are the accusations against Manchester City?

The Premier League has charged the champions with more than 100 breaches of competition rules between the seasons 2009-10 and 2022-23. The charges cover four areas: a failure to give "a true and fair view of the club's financial position"; a failure to "include full details" of player and manager remuneration; breaches of national and continental financial fair play regulations; and a failure to "cooperate with, and assist, the Premier League in its investigations". The counts will be heard by an independent commission, starting today, in what is thought to be a London location.

Do we have specifics?

The Premier League has published only an extended charge sheet, with no details. The timeframes, however, suggest the charges line up with claims already in the public domain. First, that City inflated the value of sponsorship deals as a means of channelling more money from their owners into the club. Second, that secret payments were made to the manager Roberto Mancini and to the then agent of Yaya Touré. Third, that these acts left the club contravening financial rules. Fourth, that when the Premier League sought to investigate the claims, City obstructed it. City have always denied any wrongdoing.

Why do the charges matter?

Because of their seismic nature and implications, whatever the verdict.