Manchester City's club sponsor Etihad Airways has said it is considering legal action against the Premier League. In a statement, the United Arab Emirates-based airline said it "categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements". It added: "The Premier League's public communication of the commission's findings, following a period of selective leaks and reporting, has further created damaging implications for Etihad despite the airline not being named in the redacted published findings."