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."
Why we used 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.