Manchester City chief executive Ferran Soriano has denied claims that the Premier League champions broke the rules over Financial Fair Play regulations.
City were on Friday given a two-season ban from European football and fined 30million euros (£24.9million) for breaching financial regulations, but have vowed to fight the verdict of a UEFA investigation into accounts submitted by the club between 2012 and 2016.
"These allegations are simply not true," Sorriano said in a video interview on the club's website.
He added that it was not an issue for manager Pep Guardiola or the players to comment on.
"Obviously, he (Guardiola) has been kept informed about this process but this is not something for him to respond to," Soriano said.
"He is focused on the football, he is focusing on the game, the game at hand, the game today (against West Ham), tomorrow and the next weeks.
"As well as the players... They are calm, they are focused and this matter is more a business matter, a legal matter than a football matter."
