you're not reading my posts which is fine but why even bother talking then
i asked you to prove that the books were not representative. the fact that prices were inflated is only natural with swaps: you don't get the same amount of cash compared to a straight sale, your choices become more limited, you agree on a different valuation. it's the same on the used market of cars, watches, hifi stuff, it works the same way on the food market, it's the same with services, etc. the fact that the figc judges noted it as a proof of criminal activity only proves that they never left their offices for decades and forgot how the world works.
again, the question was how the books were not representative. the fact that prices were inflated with swaps is natural. the books still represented the reality of the contracts (if the club accounted the amounts on the contracts and invoices - and nothing indicates that they did account different amounts).