The BOA have ignored the IOC's ruling on surplus for the Games being generated after the costs for both the Olympics and Paralympics have been calculated and have decided to take their case to the Court of Arbitration for Sport (CAS) to adjudicate even though the IOC clearly states that they have the final say in their any disputes arising from the Joint Marketing Programme Agreement (JMPA), which was signed six years ago.

Privately, Rogge is highly irritated by the BOA's decision to ignore the IOC ruling and take the issue to CAS but was careful not to reveal too much with the world's media and over 1,500 of sport's most powerful administrators watching.

"I won't be dragged into emotional observations, this is a legal issue," said Rogge.

Rogge though, did make it clear that the IOC have made their position perfectly clear to the BOA.

"The joint marketing agreement provided the possibility for the IOC to make a decision [in the event of a dispute] and that is what has been done," he said.

Rogge added that he has not had any contact at all with BOA chairman Colin Moynihan "for six weeks" despite Moynihan and BOA chief executive Andy Hunt attending this conference in person.

Last week, London 2012 chairman Sebastian Coe had condemned the BOA's actions as "spurious" and "depressing" while the full details contained in the International IOC's judgement on the row were revealed by insidethegames earlier this week and showed that the BOA's appeal to CAS is almost certain to fail.

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