The 28-year-old was on a private flight from Nantes to the United Kingdom as he travelled to join up with his new teammates after signing for the then-Premier League club.
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The striker's plane crashed into the English Channel on January 21, 2019, killing the striker and pilot David Ibbotson in the process.
The Bluebirds are now seeking damages of more than £10million from insurance brokers following the death.
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The club says the firm failed to say players would not be covered if they were not 'timely informed' of new signings such as their new star striker.
Reports have since suggested that Cardiff tried to insure the striker for £20million the day after the crash, with the south Wales side 'fully aware' that the player was not insured at the time of the incident - a claim that the Bluebirds vehemently deny.
A statement on the club's website said: "There has been selective reporting today of the defence filed against the claim the club has brought against its insurance brokers for doing their job negligently.
"The club did not try to insure Emiliano after the plane crash.
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"All Cardiff City Football Club staff understood from its broker that all players were insured from the moment they were signed, and the case arises from learning they were not.
"It will reply to the allegations made in the defence that are untrue, or portrayed out of context, in the court proceedings and will not litigate this case in the media."