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."

Etihad, City's main sponsor since 2009, also said it was given no opportunity to engage in a process that now reflects "adversely on the airline".

The statement added: "Etihad is 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 will seek the relevant legal counsel on the options and recourse available to protect its interests."