細かいけど、ちょっと違うよ
オーナーが資金を注入出来るのは『スポンサー料』としてだけ
しかも市場の適正価格じゃないといけないんだけど、シティはそこを誤魔化して計上したんだよね

まあ結局上手く誤魔化したけど笑
下が公式に載ってる文章

Are owners allowed to inject money into their club as they like or through sponsorship?

If a club's owner injects money into the club through a sponsorship deal with a company to which he is related, then UEFA's competent bodies will investigate and, if necessary, adapt the calculations of the break-even result for the sponsorship revenues to the level which is appropriate ('fair value') according to market prices.