Other commentators pointed to actual and possible loopholes in the legislation itself; for example, up until the end of the 2014–15 season, clubs will be allowed to exclude from the FFP calculation the wages of players signed before June 2010 as long as they can show an improved trend in their accounts. There is also the potential for legal action to overturn the legislation and for larger clubs to artificially raise their income from massive sponsorship deals or stadium naming rights via companies with a vested interest in the club’s success, or from the sales of "overseas rights" to consortiums without clearly identified investors.
There are claims that this has already started in the case of Manchester City, where four of the club's eight main sponsors - Etihad Airways, Abu Dhabi Tourism Authority, telecoms giant Etisalat and Aabar, a global investment company dealing in oil are ultimately owned by the United Arab Emirates government, of which Manchester City owner Sheikh Mansour is one of the Deputy Prime Ministers