Cardiff have expressed their determination to “seek justice” and pursue their negligence claim against Nantes as the fifth anniversary of Emiliano Sala’s death approaches.

Sala died on January 21, 2019 when the light aircraft he was travelling in from France crashed into the English Channel, two days after Cardiff had announced the signing of the 28-year-old Argentinian forward from Nantes.

Cardiff were ordered by football’s global governing body FIFA to pay the £15million transfer fee after maintaining Nantes must be held accountable for the accident which led to Sala’s death, saying the flight was organised by the French club’s agent.

The Sky Bet Championship club have lodged a negligence claim in the French courts against Nantes.

“As we approach the fifth anniversary of the loss of Emiliano Sala this Sunday, our thoughts are with his family and friends,” read a Cardiff statement published on the official club website.

“We are determined to seek justice and bring our claim against FC Nantes to a conclusion, so that the rights and wrongs of those involved can be scrutinised.

“In particular, we seek answers on the involvement of unauthorised football agents in the transfer.

“Independent steps have already been taken by the prosecutor in France to hold FC Nantes accountable for its use of unauthorised football agents, resulting in an indictment.”

Cardiff City have lost their appeal against a FIFA ruling to pay the first instalment of Emiliano Sala's £15million transfer from Nantes.

The Argentine striker died in a plane crash in January 2019 while travelling across the English channel to the Welsh side and a legal battle has ensued over the outstanding transfer fees owed.

Cardiff have argued that they were not liable for the fee because the 28-year-old was not officially their player and refused to make any interim payments as they stated the deal was not legally binding.

FIFA disagreed, however, and the appeal was heard by a three-man Court of Arbitration for Sport (CAS) panel earlier this year, who rejected the appeal.

In a statement, Cardiff expressed disappointment in the ruling and confirmed their intention to lodge an appeal – adding that they will take their own legal action should they fail.

"Cardiff City is disappointed by the decision of the Court of Arbitration for Sport," Friday's statement read.

"The award fails to decide the crucial question of FC Nantes' (and its agents') liability for the crash, which will therefore have to be decided in another forum.

"Once the club's lawyers have digested the reasons for the decision we expect to appeal and will not be making any payments to FC Nantes in the meanwhile.

"If those appeals are unsuccessful and the club is liable to pay the transfer fee, the club will take legal action against those responsible for the crash for damages to recover its losses. This will include FC Nantes, and its agents.

"All our thoughts must continue to be with Emiliano's family, who are now supported financially by the trust the club put in place for them."

On the ruling, CAS said: "After taking into due consideration all the evidence produced and all the arguments put forward by both clubs, the Cas panel found the player's transfer from FC Nantes to Cardiff City FC to have been completed.

"And because the conditions set out in the transfer agreement were fulfilled prior to the player's death, FC Nantes' claim for the first instalment of the transfer fee in the amount of 6m euros was upheld."

Christophe Galtier and Nice have strongly condemned chants from their supporters about the late Emiliano Sala.

Former Nantes striker Sala died in a plane crash in January 2019 as he travelled from France to the United Kingdom having signed for Cardiff City.

Sala was a hugely popular figure at Nantes, and supporters of the Ligue 1 club sang his name as they won the Coupe de France on Saturday. Nantes beat Nice 1-0 in the final.

But in Nice's first match since their defeat, sections of their home crowd in a 4-2 win over Saint-Etienne could be heard directing derogatory chants towards Sala.

Head coach Galtier was shocked by the abuse, revealing it was the focus of he and the Nice team after the match.

"I don't have words to describe what I heard," Galtier said. "One of the first reactions in the dressing room was not our songs, shouts of joy or relief. It was to talk about what the players heard.

"On behalf of my dressing room, my technical staff, my medical staff, the players, we would like to apologise to the family of Emiliano Sala and FC Nantes."

A Nice statement read: "OGC Nice condemns in the strongest terms the chant about Emiliano Sala heard on Wednesday evening at the Allianz Riviera.

"The club does not recognise its values or those of the entire red and black family in this unthinkable and abject provocation of a minority of its supporters.

"OGC Nice extends its support to the family and loved ones of Emiliano Sala."

Nantes, who beat Rennes 2-1 on Wednesday, also responded to news of the incident.

"I'm outraged," said coach Antoine Kombouare. "These people have no place in stadiums. They should be banned.

"It's shameful, I feel sorry for the family. I knew the fans could be stupid, but these are donkeys."

A Nantes statement added: "FC Nantes has discovered with horror the content of the chants of some OGC Nice supporters and can only strongly condemn such acts degrading the memory of Emiliano Sala.

"At the same time, FC Nantes would like to thank OGC Nice and its coach Christophe Galtier for their support and their firm condemnation of such remarks.

"FC Nantes as a whole supports Emiliano's family and loved ones."