You might notice there is one main Trump-related entity that Cohen doesn't deny was "party to the transaction" or reimbursed Cohen, and that's Trump. It's also noteworthy that Cohen uses the word "facilitate" - a word that seems to leave open to the possibility that the chain doesn't end at the use of "my own personal funds".
It's difficult to dismiss either as a coincidence, given Cohen is a lawyer and has carefully parsed his comments throughout this situation. He has regularly offered what seemed to be denials but didn't totally deny the details of what the Journal had reported.
When the Journal first confronted him with its reporting in January, Cohen offered a denial that didn't directly address whether he had made the payment; instead, he focused on whether the affair happened. "This is now the second time that you are raising outlandish allegations against my client," he told the Journal. "You have attempted to perpetuate this false narrative for over a year; a narrative that has been consistently denied by all parties since at least 2011."
Again, that sounds a lot like a denial, but he's denying something very specific - and turns out it wasn't the payment. (Cohen still denies that an affair occurred, for what it's worth. In his latest statement, he suggests that he was merely combating the rumors of an affair: "Just because something isn't true doesn't mean that it can't cause you harm or damage. I will always protect Mr Trump.")
Source : http://www.smh.com.au/world/did-trump-s-lawyer-just-implicate-trump-in-the-stormy-daniels-payment-20180214-p4z0d3.html511