Abu Dhabi-based Etihad Airways is seeking legal advice after criticising the Premier League’s handling of an independent commission’s findings against Manchester City. The league said City used "sham" commercial contracts in schemes that inflated revenue and understated costs by more than £900 million ($1.2 billion) over nearly a decade. Etihad, City’s principal sponsor since 2009, categorically rejects any finding or implication that it participated in improper arrangements, saying it was neither contacted nor given an opportunity to provide information or challenge potentially damaging material. The airline said selective disclosures and public communication of the findings harmed its reputation, although it was not named in the published decision. Manchester City denies wrongdoing and plans to appeal, while the Premier League said it would not comment on Etihad’s statement. Etihad reaffirmed its support for the club and said it was considering options to protect its interests.