Manchester City’s financial case has taken another significant turn, with reports revealing the scale of the club’s alleged Profitability and Sustainability Rules breach during the 2017/18 season.
According to reporting from The Athletic, Premier League investigators argued that Manchester City exceeded the applicable PSR limits by almost £100 million during that campaign.
The 2017/18 season is particularly notable because it was the year Pep Guardiola won his first Premier League title with Manchester City.
City produced a remarkable campaign that season, collecting 100 points and finishing comfortably ahead of their rivals. However, the financial figures from that period are now being examined as part of the Premier League’s long-running case against the club.
The independent commission that considered the Premier League’s charges has already found Manchester City guilty of serious financial breaches covering the period from 2009/10 through 2017/18. The commission found that City had significantly breached both Premier League and UEFA spending limits. (archive.vn)
The commission also found that Manchester City’s accounts had overstated revenue and understated expenses by hundreds of millions of pounds over the nine-season period. The Athletic reported that the overall amount of misstated finances was £921.4 million, including £855.2 million in overstated revenue and £66.2 million in understated expenses. (archive.vn)
Within that wider figure, the 2017/18 season stands out because it was the final season covered by the PSR allegations.
According to the commission’s findings, Manchester City breached the Premier League’s PSR rules by a “very substantial amount” in each of the three seasons covered by those allegations: 2015/16, 2016/17 and 2017/18. (Everton & mehr von Paul Quinn)
The reported figure of almost £100 million therefore adds further context to the financial dispute surrounding one of the most successful periods in Manchester City’s history.
However, it is important to distinguish between the investigators’ calculations and the final sanctions.
Manchester City have consistently denied wrongdoing and have rejected the commission’s conclusions. Following the verdict, the club lodged an appeal and stated that it remains innocent of the accusations. (archive.vn)
The club’s appeal means the legal process is not yet finished.
Sanctions will also be determined separately. The Premier League has indicated that the next stage will deal with what punishment, if any, should follow from the findings.
That could make the eventual outcome one of the most consequential moments in Manchester City’s history.
For now, the reported £100 million figure is another indication of just how significant the financial allegations surrounding the 2017/18 season have become.
It was the season in which Guardiola’s Manchester City reached 100 points and won the Premier League.
Years later, that same campaign has become an important part of one of the biggest financial disputes ever faced by an English football club.
| Pos | Team | Pl | W | D | L | GD | Pts |
|---|---|---|---|---|---|---|---|
| 1 | Manchester City | 5 | 5 | 0 | 0 | +8 | 15 |
| 2 | Arsenal | 5 | 4 | 0 | 1 | +4 | 12 |
| 3 | Brighton & Hove Albion | 5 | 3 | 1 | 1 | +11 | 10 |
| 4 | Brentford | 5 | 2 | 3 | 0 | +6 | 9 |
| 5 | Leeds United | 5 | 2 | 3 | 0 | +4 | 9 |
| 6 | Liverpool | 5 | 2 | 3 | 0 | +3 | 9 |
| 7 | Everton | 5 | 2 | 3 | 0 | +3 | 9 |
| 8 | Hull City | 5 | 2 | 2 | 1 | +2 | 8 |
| 9 | Newcastle United | 5 | 2 | 2 | 1 | 0 | 8 |
| 10 | Chelsea | 5 | 2 | 1 | 2 | -2 | 7 |
| 11 | Ipswich Town | 5 | 2 | 0 | 3 | -4 | 6 |
| 12 | Manchester United | 5 | 1 | 2 | 2 | 0 | 5 |
| 13 | Nottingham Forest | 5 | 1 | 2 | 2 | -1 | 5 |
| 14 | Sunderland | 5 | 1 | 1 | 3 | -4 | 4 |
| 15 | Crystal Palace | 5 | 1 | 1 | 3 | -5 | 4 |
| 16 | Aston Villa | 5 | 1 | 1 | 3 | -5 | 4 |
| 17 | Bournemouth | 5 | 0 | 3 | 2 | -2 | 3 |
| 18 | Coventry City | 5 | 1 | 0 | 4 | -9 | 3 |
| 19 | Fulham | 5 | 0 | 2 | 3 | -3 | 2 |
| 20 | Tottenham Hotspur | 5 | 0 | 2 | 3 | -6 | 2 |



