Defiant Liverpool manager Kenny Dalglish maintains banned striker Luis Suarez has not been treated fairly and claims the full facts of the affair have not been made public.

The club have chosen not to appeal against the Uruguay international's eight-match suspension for racially abusing Manchester United defender Patrice Evra during the 1-1 draw in October.

That decision came after they analysed the 115-page document released by the independent commission on New Year's Eve.

It meant the forward began his ban immediately, missing tonight's 3-0 defeat at Manchester City.

But despite the commission's report damning Suarez for providing "unreliable" and "inconsistent" evidence at the hearing, Dalglish claims the report does not tell the full story.

Both the club and Suarez issued statements this evening in which they refused to accept responsibility and criticised the whole process.

However, Dalglish refused to say exactly what the report failed to contain, citing further retribution from the Football Association for his reticence.

"We have made a statement and I think it is there for everyone to read," he said.

"Luis has made a brilliant statement and we stand by him.

"There are a lot of things we'd like to say and a lot of things we could say but we don't want to get ourselves into trouble.

"We know what has gone on; we know what is not in the report and that is important for us.

"But without me getting myself in trouble, that is me finished.

"It is unfortunate that you don't actually know the whole content of what went on at the hearing.

"I am not prepared and I cannot say. I cannot go any further."

When asked whether the statements issued tonight would only ensure the row would rumble on, the Scot added: "I don't think we are digging a bigger hole - it is unfortunate we cannot be more forthcoming."

Dalglish also defended the much-criticised decision by the players and himself to wear T-shirts in support of Suarez at the Wigan match before Christmas.

"If one of your guys was in trouble would you help and support him if you knew it was the truth and you knew it was right," he said.

"If they want to show their support for their team-mate, what is wrong with that?

"I think it is a fabulous statement to make visually of your support for a guy who is endeared in the dressing room."

It is apparent from their statements that Liverpool and Suarez have had to begrudgingly accept the striker's ban, but they have also made clear their action is not an admission of culpability.

"It is our strongly-held conviction that the Football Association and the panel it selected constructed a highly subjective case against Luis Suarez based on an accusation that was ultimately unsubstantiated," said Liverpool's statement.

"The FA and the panel chose to consistently and methodically accept and embrace arguments leading to a set of conclusions that found Mr Suarez to 'probably' be guilty while in the same manner deciding to completely dismiss the testimony that countered their overall suppositions.

"Mr Evra was deemed to be credible in spite of admitting that he himself used insulting and threatening words towards Luis and that his initial charge as to the word used was somehow a mistake.

"The facts in this case were that an accusation was made, a rebuttal was given and there was video of the match.

"The remaining facts came from testimony of people who did not corroborate any accusation made by Mr Evra."

Liverpool argue the investigation has severely damaged Suarez's reputation and they continue to stand by their £22.8million signing from Ajax last January.

"In its determination to prove its conclusions to the public through a clearly subjective 115-page document, the FA panel has damaged the reputation of one the Premier League's best players, deciding he should be punished and banned for perhaps a quarter of a season," added the statement.

"This case has also provided a template in which a club's rival can bring about a significant ban for a top player without anything beyond an accusation."

Suarez, in making his own personal statement, made it clear he does not accept the accusations of which he was found guilty.

"Never, I repeat, never, have I had any racial problem with a team-mate or individual who was of a different race or colour to mine. Never," he said.

"I am very upset by all the things which have been said during the last few weeks about me, all of them being very far from the truth.

"But above all, I'm very upset at feeling so powerless whilst being accused of something which I did not, nor would not, ever do.

"In my country 'negro' is a word we use commonly, a word which doesn't show any lack of respect and is even less so a form of racist abuse.

"Based on this, everything which has been said so far is totally false.

"I will carry out the suspension with the resignation of someone who hasn't done anything wrong and who feels extremely upset by the events."

The Reds also defended their stance on racism and general inclusion, saying the club "has been a leader in taking a progressive stance" on such issues.

"Continuing a fight for justice in this particular case beyond today would only obscure the fact that the club wholeheartedly supports the efforts of the Football Association, the Football League and the Premier League to put an end to any form of racism in English football," they said in their statement.

"It is time to put the Luis Suarez matter to rest and for all of us, going forward, to work together to stamp out racism in every form both inside and outside the sport.

"It is for this reason that we will not appeal the eight-game suspension of Luis Suarez."

Lord Herman Ouseley, chairman of Kick It Out, football's equality and inclusion campaign, welcomed Liverpool's decision to bring the matter to a conclusion.

"We commend Liverpool FC in bringing closure to this matter, reaffirming its commitment to an unequivocal, zero-tolerance approach towards discrimination in football," he said.

"The club can now move on from this period, showing leadership in how it demonstrates and communicates this stance to players and fans alike.

"We look forward to working on the next level of Kick It Out's Equality Standard framework closely with the club."