Etihad Airways has responded to the independent commission decision this week that found Manchester City in breach of the Premier League's financial rules.
The commission accused City of arranging contracts that misrepresented the true agreements with several commercial partners.
The airline, which has been a commercial partner and sponsor of the club since 2009, said in a statement published on Wednesday evening that it "categorically rejects any finding, conclusion or implication that suggests the airline has ever been involved in improper commercial arrangements".
The statement said "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".
"At no time did the Premier League reach out to or engage with Etihad in the process associated with the commission’s opinion.
"Etihad was therefore never given the opportunity by the Premier League to be represented, to provide relevant information, or to ensure the accuracy and fairness of information relied upon in reaching conclusions that may now be interpreted as reflecting adversely on the airline", the statement said.
Etihad said it was "deeply concerned by the way this matter has been communicated publicly".
"The lack of clarity and transparency, together with the selective disclosure of information, has created damaging implications for Etihad despite the airline not being named in the published decision. The Premier League must take responsibility for the consequences of the way in which these findings have been presented.
"Etihad is immensely proud of its long-standing relationship with Manchester City. The Etihad name has been proudly carried by the club and its stadium for many years, as part of a partnership that has connected us with millions of supporters around the world. Our commitment to Manchester City, its supporters and our shared partnership remains strong."
The statement concluded by saying the airline stood with the club, its supporters and the Etihad community as "Manchester City challenges the commission's conclusions through the processes available to it".
"Etihad will seek the relevant legal counsel on the options and recourse available to protect its interests," it said.
This week the club said it was "disappointed and surprised" by the commission's findings and that it was "innocent of the accusations made by the Premier League". City are expected to appeal.
