That was the evidence provided to CAS, yes. Mohamed Z, who transferred the money originally from ADUG to the club, it says, was an employee of ADUG. If we are being nit-picky, when ADUG transferred the funds in advance of receipt from Etisalat the money should have been recorded in an ADUG current account, I think, not deducted from the amount owed by Etisalat (because they hadn't actually paid it to ADUG yet). But that is a small thing. Nothing particularly "fraudy" about it.
As I say, though. Etihad is the bigger issue.