Manchester City chief executive Ferran Soriano has issued a

Manchester City chief executive Ferran Soriano has issued a defiant message to the executives of other teams about the club being found guilty of a majority of Premier League charges, BBC Sport has been told.





He was speaking at a board meeting of European Football Clubs (formerly the ECA) in Copenhagen before its general assembly on Tuesday.

Soriano was said to have vowed to fight the charges and the process had a long way to run, reiterating what the club's chairman Khaldoon Al Mubarak said in a letter to fans.

The Press Association reported Soriano told the executives "it's taken eight years to get here and it's going to take a lot more time", referring to the start of the Premier League's investigation in 2018.

He then left the meeting without answering any questions from the media.

The report added Manchester United's chief of international football relations Jean-Claude Blanc and Everton owner Dan Friedkin - there in his capacity as owner of Roma - were among those to attend.

City were accused of a wide range of rule breaches, centering around claims they inflated sponsorship revenue from connected companies and made other "off the books" payments to circumvent financial regulations.

On Friday, it emerged they had been found guilty of the vast majority of the 115 charges brought against them.

Premier League clubs are seeking legal advice about compensation relating to the charges, while BBC Sport has been told City will appeal.

Sanctions are yet to be announced, but repercussions could include a points deduction, expulsion from the top flight or a huge fine.

The Premier League has declined to comment, while City released a statement saying the "Premier League process remains ongoing with significant elements to be completed, and subject to strict confidentiality".

Chairman Al Mubarak told supporters on Saturday he was confident the club would prove their innocence.

"The Premier League process still has a long way to run, and our confidence and intent in proving the club's innocence is just as strong as when this began," he said.

"There are so many things that I would like to be able to share with you to help you understand why we feel so confident in our position.

"But the strict confidentiality of the legal process and our determination to respect it means I cannot do that at the moment. Even this letter underwent several legal checks to make sure it complies."

The ceo as said it could take years before its sorted! So they are not going to take this lying down if you believe his and tne shieks statements.

So if they fight this all the way Annis.......what is the difference between them and Tan (who I want out of our club asap) fighting his legal frustrations?

"To cheat, trick, deceive, delude with false pretences; to impose upon, take in, hoax."

That is the Oxford English definition of the word "sham".

And that word appears eight times in the independent commission's ruling published on Tuesday, which found Manchester City guilty of all charges related to serious breaches of financial rules, and all but one in relation to a failure to co-operate with the investigation.

The 40-page document makes fascinating reading.

It catalogues how the club's owners, Abu Dhabi United Group, knew from the 2009-10 season that there would be major overspends if the club was to reach the level they wanted to get to.

So, the ruling says, City found a way to boost sponsorship income. Season, after season, after season.

For nine seasons, in fact.

The report shows how the club's owners were topping up the value of the deals.

The so-called Disguised Funding Scheme is the central plank in a series of charges that Manchester City have been found guilty of by the Premier League.

This scheme managed to hide more than £830m of sponsorship funding, while other devices hid £90m in expenses.

We break down the key findings from the document.