The commission found that City arranged contracts with several commercial partners under which the companies paid only part of the agreed sponsorship fees. The remaining amounts were funded by Abu Dhabi United Group Investment and Development (ADUG), which owned the club.source https://timesofindia.indiatimes.com/sports/football/top-stories/manchester-city-guilty-of-all-financial-breaches-premier-league-confirms-expulsion-threat-looms/articleshow/134590353.cms