I think that UEFA looked at it, as part of their original investigation after Der Spiegel published it. But once CAS decided what the relevant cut-off date was, I doubt it was examined as part of that hearing. Some of it would have been earlier Etihad payments. so there should be no issue there. Another time-barred sponsorship was one from Etisalat, where Der Spiegel showed this had apparently been paid by ADUG iirc. But we know how selective DS were and I definitely recall seeing something about Etisalat later repaying ADUG.