Etihad Airways says it "categorically rejects any finding, conclusion or implication" that it was involved in improper arrangements
Etihad AirwaysEtihad Airways, in a corporate statement
In a statement on September 30, 2026, Etihad Airways, City's principal shirt sponsor, said it "categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements." It said the league's public communication of the findings, "following a period of selective leaks and reporting," had created "damaging implications for Etihad despite the airline not being named," and that "At no time did the Premier League reach out to or engage with Etihad." It said "We stand with the club" as City challenges the commission's conclusions, and that Etihad "will seek the relevant legal counsel on the options and recourse available to protect its interests."
Responding to
Etihad Airways, City's principal shirt sponsor, said on September 30, 2026 that it "categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements," and that "At no time did the Premier League reach out to or engage with Etihad in the process associated with the commission's opinion."
“Etihad Airways has reviewed the Premier League commission's published opinion relating to the disciplinary proceedings involving Manchester City, together with the Premier League's public communication of its findings. Etihad categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements. The Premier League's public communication of the commission's findings, following a period of selective leaks and reporting, has further created damaging implications for Etihad despite the airline not being named in the redacted published findings. At no time did the Premier League reach out to or engage with Etihad in the process associated with the commission's opinion. Etihad was therefore never given the opportunity by the Premier League to be represented, to provide relevant information, or to ensure the accuracy and fairness of information relied upon in reaching conclusions that may now be interpreted as reflecting adversely on the airline. Etihad is deeply concerned by the way this matter has been communicated publicly. The lack of clarity and transparency, together with the selective disclosure of information, has created damaging implications for Etihad despite the airline not being named in the published decision. The Premier League must take responsibility for the consequences of the way in which these findings have been presented. Etihad is immensely proud of its longstanding relationship with Manchester City. The Etihad name has been proudly carried by the club and its stadium for many years, as part of a partnership that has connected us with millions of supporters around the world. Our commitment to Manchester City, its supporters and our shared partnership remains strong. We stand with the club, its supporters and our wider Etihad community as Manchester City challenges the commission's conclusions through the processes available to it. Etihad will seek the relevant legal counsel on the options and recourse available to protect its interests.”
Reporting
Reporting
Reporting

Where this statement fits
Did Manchester City use 'sham' sponsorships to circumvent Premier League financial rules, as an independent commission found and the club denies?
On September 29, 2026, the Premier League published the redacted core decision of an independent commission that heard its charges against Manchester City. The commission found that between the 2009/10 and 2017/18 seasons City arranged sponsorship contracts that it described as "shams" with a number of Abu Dhabi sponsors, as part of what it called a disguised funding scheme in which the club's owner, Abu Dhabi United Group Investment & Development Ltd (ADUG), paid most of the recorded fees. It found that the club "clearly intended to circumvent the PL Rules." It found all of the financial-rule charges proven and most of the co-operation charges proven. City says it is innocent, that "a comprehensive body of irrefutable evidence exists" in support of its positions, and that the opinion is unsafe. It says it will appeal, and the deadline is October 2. The sanction has not been decided. As of October 1, 2026, this is a first-instance decision that an Appeal Board has not reviewed on the merits. The disputed question is whether City used sponsorship contracts that the commission described as shams, and related arrangements, to misstate its finances and circumvent the Premier League's financial rules.
Source and context
Reporting
About this source
Sky Sports' report, updated on October 1, 2026, printing Etihad Airways' statement in full. It also says that Lucozade, Kellogg's and Revolut told Sky they are not commenting while the process is ongoing, and that Majestic Wines refused to say whether it will continue its partnership with City. Sky notes that Etihad's statement and City's statement both call the body a Premier League commission, when it was an independent commission.
Reporting
About this source
The Guardian's report on Etihad's statement, released on the evening of September 30, 2026. It says Etihad has been City's principal shirt sponsor since 2009 and repeats most of the statement.
Reporting
About this source
The Standard's copy of Etihad Airways' statement. It matches the Sky Sports and Guardian copies.
Before the quotation
Etihad has been City's principal shirt sponsor since 2009. The commission's published decision redacts the names of the sponsors it discusses, and Etihad says it is not named in the published findings. The statement was first reported on the evening of September 30, 2026.
After the quotation
The Premier League declined to comment when BBC Sport asked about the statement, and Sky Sports reported on October 1 that it had asked the league for a response. As of October 1, 2026, we found no further statement from Etihad.
How this statement is classified
The label describes this statement's response within the context above.
Why this label?
Relative to the proposition that City used sponsorship contracts the commission described as shams, and related arrangements, to misstate its finances and circumvent the Premier League's financial rules, as the commission found, Etihad addresses the airline's own role and the league's handling of the findings. It rejects any finding or implication that the airline was involved in improper commercial arrangements, criticizes how the findings were communicated, and says it stands with the club as the club challenges the commission's conclusions. It says nothing about whether City's contracts were genuine. We used Challenges the characterization because the statement disputes how the findings describe or imply the airline's involvement rather than saying what City did. The closest competing label is Denied, which would suggest Etihad denied what the commission found against City. Mixed or conditional does not fit because the statement's positions point the same way.
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- The Dispute Index
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- Etihad Airways says it "categorically rejects any finding, conclusion or implication" that it was involved in improper arrangements
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Last updated marks the most recent saved version of this published statement.
The Dispute Index. "Etihad Airways says it "categorically rejects any finding, conclusion or implication" that it was involved in improper arrangements". First published: 2026-10-01. Last updated: 2026-10-01. https://disputeindex.com/events/4011-in-a-statement-on-september-30-2026-etihad