Manchester City has received a major blow with a new wave of accusations of leaked "Football Lakes" documents against the English club, related to unfair financial play.

The new leaks of Football Leaks, which were published by the German magazine Der Spiegel, revealed the truth of the relationship between the English club and the government of the United Arab Emirates, in which a member of the ruling family owns Manchester City, Sheikh Mansour bin Zayed. Al Nahyan, who is the Deputy Prime Minister of the UAE.

The magazine made 3 accusations to the club, the first of which was violations of financial fair play in financing the club, including that the Emirati "Etisalat" company did not pay for its sponsorship of the club in 2012 from its accounts, but takes it directly from the UAE government.

The second accusation monitored violations of the club's signature with minor players at the club's academy, including two players who have become among the currently rising stars: Ibrahim Diaz and Jadon Sancho.

Major clubs, such as Chelsea and Real Madrid, were punished by the International Football Association "FIFA" for similar practices, and in return no penalty was imposed on City.

The third accusation against Manchester City indicates that Roberto Mancini, the current coach of the Italian national team, and the former Manchester City coach from 2009 to 2013, received part of his salary in a vague way, through a fictitious advisory contract.

Other accusations of unfair financial play in 2020, caused the European Football Association “UEFA” to impose a strong penalty on Manchester City by excluding Manchester City from participating in two copies of the Champions League, but the English club submitted an appeal to the Court of Arbitration for Sport, to escape the penalties that were It will affect him greatly.