It has been close to eight years since allegations of financial wrongdoing at Manchester City first came to public attention.
A lengthy and intricate investigation took a dramatic turn on Friday when it emerged that the Premier League had found City guilty of 114 out of 115 charges brought against them. Penalties have yet to be determined, however, as City are expected to challenge the ruling.
It is a scandal of enormous magnitude. While much of the detail remains confidential, several key individuals have played pivotal roles in how this story has unfolded.
Sheikh Mansour

Sheikh Mansour bin Zayed Al Nahyan, more widely known simply as Sheikh Mansour, serves as the current vice-president of the United Arab Emirates and heads the Abu Dhabi United Group (ADUG), an investment vehicle for Abu Dhabi's royal family. ADUG spearheaded the acquisition of Man City in September 2008, with Mansour remaining the club's owner ever since.
The 2009–10 season—the first to fall under scrutiny—marked Mansour's initial full campaign overseeing a group that would eventually evolve into what is now known as City Football Group in 2013.
Leaked documents appeared to indicate that Mansour's ownership group had been covertly financing several of City's sponsorship arrangements, seemingly as a way to circumvent rules limiting direct ownership investment. Failing to disclose such funding represents a serious violation of Premier League regulations.
Roberto Mancini

City's first notable managerial change of the Mansour era came in December 2009, when Mark Hughes was dismissed and replaced by Italian coach Roberto Mancini, who spent four years and 191 matches in charge and guided the club to the 2011–12 Premier League championship.
The allegations surrounding Mancini concern a secondary contract as a consultant to an Abu Dhabi-based club, Al Jazira Sports and Cultural Club, which was owned by Sheikh Mansour. According to the leaked documents, Mancini's base salary of £1.45 million ($1.9 million at current exchange rates) at City was supplemented by an additional £1.75 million through this secondary arrangement.
ADUG is alleged to have transferred funds to Al Jazira, which would subsequently be channelled back to Mancini via an offshore company.
"The alleged dual contract is not my concern," said Mancini, now manager of the Italian national team, following news of City's guilty verdict. "It's their problem, not mine."
Yaya Touré and Dimitri Seluk

Among the individuals referenced in the documents is Dimitri Seluk, an agent who at the time represented City midfielder Yaya Touré.
The leaked documents revealed contracts between ADUG and a company called DS Management Ltd, owned by Seluk, concerning the player's image rights. Those contracts appear to show payments made directly from ADUG, whereas regulations stipulate that clubs should be responsible for such transactions.
"He did a lot of bad things," Touré told The Times of Seluk in 2019, having already parted ways with the agent by that stage.
Seluk, for his part, has denied any wrongdoing. "Everything was transparent, there was nothing on the back side," he told The Guardian. "I am interested to see what happens as this was a surprise. Yaya paid everything—tax and everything. It was all transparent."
Rui Pinto

We conclude with Rui Pinto, the individual credited with bringing these allegations into the public domain.
Pinto, a Portuguese citizen, launched a website known as Football Leaks in 2015 and used it as a platform to release confidential documents relating to various clubs and individuals. It began with claims involving the likes of Benfica and Porto, publishing documents obtained without the consent of those concerned.
His scope of targets expanded over time. High-profile names such as Neymar, Cristiano Ronaldo and Lionel Messi were all implicated, but Pinto's most consequential investigation came in November 2018, when material passed to Der Spiegel gave rise to the explosive allegations against City.
Arrested in 2019, Pinto has served time in custody for cybercrimes and has also been placed under witness protection.
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