Manchester City paid transfer fees to 46 clubs across 19 national league systems between summer 2009 and winter 2018, according to BBC Sport's analysis. Just over a quarter of their total transfer outlay went to clubs in the English top flight.
Manchester City's spending scale and the period covered
BBC Sport puts City's spending on players between 2009 and 2018 at roughly £1.2bn, more than any other club during that period. It reports net spending of about £900m.
The recipient analysis covers fees paid from summer 2009 through winter 2018 and is restricted to senior players. Free transfers, loans and academy graduates are excluded. Its scope is therefore the clubs receiving fees for those senior signings, rather than every route into City's squad.
Premier League and La Liga supplied eight clubs each
City signed players from eight Premier League clubs and eight La Liga clubs, BBC Sport reports. The equal number of selling clubs measures the breadth of recruitment in those two competitions; it should not be read as a claim that each league received the same amount of money.
The Championship also appears in the distribution. According to the BBC, City spent a combined £13m on two players from that division. That is a total for the two signings, rather than a fee attached to either player individually.
At club level, the BBC reports that Benfica and Porto received very similar totals from City during the period, while Sporting received nothing. The comparison illustrates how receipts differed between clubs, even within the broader spread of City's spending across national league systems.
Transfer costs and Manchester City's financial case
Transfer fees are one component of acquiring players. BBC Sport also identifies agents' fees, legal expenses and administration costs, alongside potential signing-on bonuses. A breakdown of payments to selling clubs consequently describes a different measure from the full cost of completing those deals.
In the disciplinary case, Sky Sports reports that the independent commission found City had filed accounts concealing the true state of their finances. Sky also reports that City have lodged their appeal. Manchester City's stated position is that the club is innocent of the accusations made by the Premier League.