Pep Guardiola has accepted his FA charge for wearing a yellow ribbon to support those campaigning for Catalan independence - which English football's governing body deemed to be a political symbol.
Manchester City's position is that by accepting the charge, Guardiola is not apologising for wearing the ribbon, but instead observing the rules of the FA.
The City manager did not wear it during Sunday's 1-0 victory over Chelsea, instead replacing the ribbon with a yellow daffodil in support of the Marie Curie cancer charity.
Officials at the club have also stated that since he was charged by the FA, Guardiola has sought to cover up the ribbon.
He wore it on his jumper under a jacket during both matches against Arsenal, although it was visible at times during the Carabao Cup final when he unzipped his jacket at Wembley.
In their response to the FA charge, Manchester City have highlighted what they believe to be the inconsistency of the rules, as there is no UEFA stipulation to stop managers wearing such a ribbon.
Their written reply to the FA also makes it clear that Guardiola does not believe the yellow ribbon is a political symbol, and City also point to the FA's stance on the Poppy as being a direct comparison.
As far as the club is concerned, Guardiola is permitted by the rules to wear it outside the 90 minutes of a game and Sky Sports News understands he will continue to do so.