- Manchester City chief executive Ferran Soriano has rejected an independent commission's guilty verdict over financial rule breaches, labelling it a "conspiracy theory".
- The commission found the club guilty of overstating its income by more than £830m over nine years through "sham commercial deals" with sponsors.
- Soriano insisted in a message to staff that irrefutable evidence proves the club's owners did not secretly funnel personal money into the club.
- The ruling fiercely criticised witnesses representing the club, stating they had been dishonest and provided evidence they knew to be untrue.
- Manchester City have until Friday to file an appeal against the judgement, with sanctions against the club yet to be applied.
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