"Manchester City have cheated and should be sanctioned".
A statement from Etihad said: 'The airline's financial obligations, associated with the partnership of the club and the broader City Football Group, have always been, and remain, the sole liability and responsibility of Etihad Airways'.
He added: "I'm part of the club, I support the club".
It's claimed the Premier League side, like Paris Saint-Germain in France, have inflated their earnings through investment from their owners in a way to get around Financial Fair Play rules.
There is apparently concern about the manner in which the Der Spiegel documents were obtained with hacked or stolen documents set to be dismissed by the football authorities, but more revelations due out between Tuesday and Thursday are expected to further embarrass the City brand.
"We can not comment on specific cases due to confidentiality obligations which UEFA must respect", said UEFA in a statement in the Daily Mail.
La Liga, the Spanish top flight, has said that, if UEFA does not act, it will "launch a complaint with European Union competition authorities". "We want to do what we have to do in terms of the rules". According to Der Spiegel, City avoided a possible suspension from the Champions League over the matter after exerting intense legal pressure on Uefa.
Excited Spice Girls say reunion tour will feel odd without "Posh"
The money is "secondary", she said. "Nothing has changed, I've always been Granny Spice with biscuits in my handbags", she said. Though she has opted not to be involved in the reunion, Victoria recently sent a message of support to her former bandmates.
That included selling players' image rights to an external company, therefore writing off that cost from their accounts.
The magazine claims that in an internal email, City's chief financial officer Jorge Chumillas wrote: "We will have a shortfall of 9.9m pounds in order to comply with UEFA FFP this season".
According to Der Spiegel, citing documents the Guardian has not seen or been able to verify, City executives agreed a deal whereby the holding company which controlled City, the Abu Dhabi United Group, would circulate funds to Al Jazira which would then be paid back to Mancini via an offshore company in Mauritius named Sparkleglow Holdings.
French Uefa president Michel Platini was the man behind FFP.
Manchester United have gone through the agony of seeing arch-rivals Manchester City turn into a footballing superpower in the last few years.
It says that Uefa was unaware of the arrangement with the external company and it was only raised when auditors from PricewaterhouseCoopers took a closer look on behalf of the European football governing body. The leaks validate what we have been saying for more than a year.
Since 2008, City have won three Premier Leagues, an FA Cup and three League Cups, and have spent more than £1.4bn on players.