The independent commission in charge of investigating the 115 charges brought by the Premier League against Manchester City has concluded that the club "seriously and systematically" breached the competition's financial rules between the 2009-10 and 2017-18 seasons. According to the resolution, City – bought in 2008 by Sheikh Mansour, owner of the Abu Dhabi United Group (ADUG), the investment vehicle of the emirate's royal family – used "fictitious commercial contracts" and other deceptive accounting mechanisms to artificially inflate its revenue. In this way, the club also managed to reduce its expenses by more than 900 million pounds. Thus, a more favorable financial situation than the reality was presented.