You're adding 2+2 and coming up with something other than 4. You're mixing up the Companies Act with a set of reporting rules for a private organisation. If Etihad gave us £5m and we reported that as £50m, we'd be inflating our revenue and profits by £45m. That could well be an offence under the Companies Act. It would certainly be a breach of FFP. If, however, Etihad pay us £50m even though only £5m was "their" money and the rest came from Sheikh Mansour or the Executive Council, as long as we record that as a £50m receipt, then we've committed no offence under Company law. We may have breached FFP in certain circumstances though.