Manchester City statement: "Manchester City FC is both disappointed and surprised by the opinion of the Premier League Commission, that has been published today. "The Club is innocent of the accusations made by the Premier League and a comprehensive body of irrefutable evidence exists in support of all of its positions, relating to this case.  The Club will therefore be relentless, and where necessary proactive, in any and all appropriate regulatory and legal forums. "The Premier League process remains ongoing, with significant elements uncompleted.   Manchester City FC will now pursue the appeal avenues open to it, on the basis that the opinion contains clear material errors, of law, principle and fact, and is unsafe. "The Club has diligently respected due process for eight years on the basis that the Premier League Board and Executive would behave as an independent, impartial and fair-minded regulator, free from partisan influence. "The Club is obviously restricted in what it can say further until all future proceedings are complete."