Despite their frustrations over the written report, PSG are not attempting to completely overturn the referee's on-field decision. The club hierarchy does not dispute the fact that Mendes deserved to be shown a red card for the late challenge.
Instead, the club are simply baffled by the formulation of the report, as they strongly feel it misrepresents the reality of the situation. Parisian executives argue that play had already officially resumed when Mendes made his deep run, contradicting the referee's claim that the incident occurred entirely off the ball.