The 115 charges initially brought forward cover financial discrepancies spanning a nine-year period, which includes Mancini's four-year spell as manager. Der Spiegel investigations previously claimed Mancini earned a standard salary of €1.75 million alongside an additional €2.03m through the secondary agreement.
Despite these serious allegations, Mancini defended his former employers while distancing himself from any wrongdoing. "I don’t think Manchester City were found guilty, quite the opposite. It’s not a problem that concerns me, and it isn’t anything new. Manchester City are not guilty, and on the double contract it isn’t my problem, theirs if anything."