not really,
Some of City's charges center around:
failing to disclose accurate financial information, “in particular with respect to its revenue (including sponsorship revenue), its related parties and its operating costs”, and not fully providing managerial remuneration details for a four-year period that saw Roberto Mancini was manager.
So what you are saying is that you dont believe they paid Mancini under the table and you do believe that all sponsorship revenue is arms length third party, is that correct?