Manchester City will claim sponsorship deals were paid for by the Abu Dhabi government rather than the owners as they contest the ruling on Premier League financial breaches.
City was found guilty of all charges by an independent commission regarding serious financial breaches spanning 2009-10 to 2017-18.
City have refuted the findings and will appeal before the deadline of Friday.
An investigation found the club had deliberately grown its income through “fraudulent” sponsorship deals, with Abu Dhabi United Group (ADUG), Sheikh Mansour’s parent company, thought to have supplemented commercial sums as a “disguised funding scheme”.
The financial details of the arrangement, which the commission said was worth 830.69m, also meant City were seemingly within Premier League and UEFA financial rules.
But City are likely to argue to the appeal panel that the money that was paid to supporters was actually that of the Abu Dhabi government and not ADUG.
The commission dismissed that account as a version of events the club had “allegedly manufactured long after the fact”.
City have argued the verdict was “unsafe and contains clear material errors of law, principle and fact”.
Chairman Khaldoon Al Mubarak has further claimed that the club has “irrefutable proof” to back their case.
Etihad Airways has even warned legal proceedings would be pursued regarding the release of the findings in a bid to prevent the report from being published.
The appeal will be heard to determine whether the commission’s findings are to stand.
