Hicks and Gillett have put money in, a significant difference from the Glazers, who have provided nothing for United to invest. The accounts show that £58m was loaned from the Cayman Islands holding company, which is understood to have funded player signings. Significant sums have been made available to Rafael BenÃtez under the new owners, including the totemic £26.5m arrival of Fernando Torres in July 2007, and during the year covered by these accounts, BenÃtez signed Andrea Dossena and the £20m Robbie Keane, who returned to Spurs for £12m six months later.