Man City's main sponsor, Etihad Airways, has said it could take legal action against the Premier League after the club was found guilty of "serious breaches" of financial rules.
Etihad released a statement on Wednesday, which criticised the Premier League for the way its findings were presented.
City were found guilty by an independent commission of all charges related to "serious breaches of the Premier League's financial rules over a nine-season period".
The club were also found guilty on the "majority of charges in relation to its failure to co-operate with the league's investigation".
Etihad rejected "any implication that suggests the airline has ever been involved in improper commercial arrangements".
Declaring that "we stand with the club", Etihad said it would "seek the relevant legal counsel on the options and recourse available to protect its interests".
The statement said: "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."
A spokesperson for Etihad added: "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."
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The Premier League published a statement saying City were guilty of almost all of the 115 charges levelled against the Abu Dhabi-controlled club for alleged breaches of financial rules over many years.
The fallout from the biggest scandal in the league's history could see the club, which has dominated English football for a decade, face a punishment that could be as severe as expulsion from the league.
City were accused of failing to provide accurate financial information over a nine-year period, and failing to co-operate with Premier League investigations, following a leak of club documents in 2018.
The Premier League said City's conduct amounted to "extremely serious, significant, sustained and intentional or reckless breaches" of its rules "critical to the proper and fair operation" of the league.
City rejected the verdict and promised a relentless campaign to clear their name, and the club has the right to appeal.
The club could also face possible compensation claims from rival teams if the guilty verdicts are upheld.
(c) Sky News 2026: Man City's sponsor warns of potential legal action against Premier League
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