Etihad Airways statement in full as Premier League could face legal action over Man City ruling

And now Etihad Airways, the Abu Dhabi state airline which has sponsored Man City since 2009, says it "categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements".

A statement reads: "Etihad Airways has reviewed the Premier League commission's published opinion relating to the disciplinary proceedings involving Manchester City, together with the Premier League's public communication of its findings.

"Etihad categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements.

"The Premier League's public communication of the commission's findings, following a period of selective leaks and reporting, has further created damaging implications for Etihad despite the airline not being named in the redacted published findings.

Etihad Airways has been Manchester City’s principal sponsor since 2009

AFP/Getty

"At no time did the Premier League reach out to or engage with Etihad in the process associated with the commission's opinion.

“Etihad was therefore never given the opportunity by the Premier League to be represented, to provide relevant information, or to ensure the accuracy and fairness of information relied upon in reaching conclusions that may now be interpreted as reflecting adversely on the airline.

"Etihad is deeply concerned by the way this matter has been communicated publicly. The lack of clarity and transparency, together with the selective disclosure of information, has created damaging implications for Etihad despite the airline not being named in the published decision.

“The Premier League must take responsibility for the consequences of the way in which these findings have been presented.

"Etihad is immensely proud of its longstanding relationship with Manchester City. The Etihad name has been proudly carried by the club and its stadium for many years, as part of a partnership that has connected us with millions of supporters around the world.

<em>The Etihad name has been proudly carried by the club and its stadium for many years, as part of a partnership that has connected us with millions of supporters around the world</em>

Etihad Airways

“Our commitment to Manchester City, its supporters and our shared partnership remains strong.

"We stand with the club, its supporters and our wider Etihad community as Manchester City challenges the commission's conclusions through the processes available to it.

"Etihad will seek the relevant legal counsel on the options and recourse available to protect its interests."