Manchester City have reportedly been found guilty of most of the 115 financial-rule breaches brought against them by the Premier League, according to sources cited by BBC Sport and The Athletic. The independent panel’s sanctions have not yet been decided, and City are expected to appeal if the findings are confirmed.

The charges relate to alleged breaches between 2009 and 2018, including inaccurate financial information, player and manager payments, UEFA financial rules, profitability regulations and cooperation with the investigation. City deny all wrongdoing, while the case followed an investigation lasting four years and a hearing held largely in private for around 12 weeks; the club has stressed that the process remains ongoing and confidential.