A central part of the Premier League's case relied on hacked emails, including a 2013 message from Jorge Chumillas to Simon Pearce discussing how sponsorship funds flowed. However, Manchester City remain adamant that these emails represent false assumptions by staff. In a video message to club employees, chief executive Ferran Soriano robustly denied the allegations.
Soriano said: "The whole Premier League case against us is based on a single false accusation – that the owner's personal money was somehow and secretly put into the club via some sponsors from Abu Dhabi. This is just not true. Irrefutable evidence has been provided to the Premier League commission that shows it could not happen and that it did not happen. This includes bank statements, money transfers, witnesses, and everything necessary to categorically demonstrate the money did not come from the owner."