Manchester City's defence is potentially at risk of being undermined by a statement from Etihad Airways in 2015.
The club is expected to argue part of its appeal by saying extra funding from its sponsorship deals came from the Abu Dhabi Government, not the club's majority owners, Abu Dhabi United Group (ADUG).
But a statement to the US Departments of Commerce, Transportation and State in May 2015 from Etihad appears to damage this position.
It reads: "The assertion that the Abu Dhabi Government paid for Etihad's sponsorship of English Premier League football club Manchester City is equally false.
"In 2011, Etihad and Manchester City entered into a 10-year sponsorship agreement, which included naming rights for Manchester City's stadium.
"Etihad funded this sponsorship from its own liquidity. It is not uncommon for airlines to have sponsorships with sports teams and their venues."
Further down the 60-page submission, the statement reads: "We are Government-owned and have been since our founding.
"We are and have always been clear that we do not receive any subsidies from the Abu Dhabi Government, and that we are financed through a combination of equity, shareholder and commercial loans.
"Our shareholders' equity and loans are not subsidies under any applicable definition; they are the means by which the Abu Dhabi Government has sensibly invested in a successful business model."
Manchester City were found guilty this week by an independent commission over allegations covering the 2009-10 to 2017-18 seasons.
It found the club had breached financial rules, including through sponsorship arrangements it described as part of a "disguised funding scheme".
The findings said City recorded close to £950million in sponsorship revenue from Abu Dhabi-based companies, while around £830million of the funding had come from ADUG.
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The commission concluded the arrangements artificially inflated revenue and helped City appear compliant with financial limits.
City confirmed on Friday they had lodged an appeal, writing: "Manchester City Football Club can confirm that at 7pm on Thursday, October 1, 2026, the Club lodged its comprehensive Appeal against the opinion of the Premier League Commission, in relation to the Premier League disciplinary matter.
"The Club's firm position is that, on multiple grounds, the opinion contains clear material errors of law, principle and fact and is unsafe.
"The Club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case.
"We will continue to respect due process and are necessarily restricted in what we can say further until all proceedings are complete."
City have consistently denied any wrongdoing, and their appeal will be considered by a separate Appeal Board under Premier League rules.
The rules call for a hearing within 12 weeks of an appeal being lodged, but the final timetable and outcome remain uncertain.
Any question of punishment is being handled separately.
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