Manchester City has been found guilty of all charges involving serious Premier League financial-rule breaches from the 2009/10 to 2017/18 seasons after a four-year investigation and an independent commission's decision. The Premier League said City used sham contracts, funded by Abu Dhabi United Group Investment & Development Ltd, to inflate revenue and reduce costs, creating a £900 million ($1.19 billion) variation in the club's accounts over nine years. The league said City systematically broke its rules. City said it was disappointed and surprised by the commission's opinion, denied wrongdoing and said it would be relentless in seeking to establish its innocence through an appeal, which must be filed by Oct. 2. The independent commission will address sanctions separately.