Rangers boss Mark Warburton has described his loan players as balance-sheet items but understands they need to be surrounded by a positive environment.

The former London Stockbroker says that loan players from clubs like Arsenal and Tottenham are assets of these clubs and he needs to provide them the correct springboard to enhance their development.

Warburton said: "To get those loan players in we need to create the right environment for the big Premier League clubs to be willing to give them to us because they're important balance-sheet items.

"That sounds harsh but that's what Nathan Oduwa, Dominic Ball and Gedion Zelalem are, so we need to provide the right environment to look after one of their assets.

"Describing them in that way is not being disrespectful – far from it. But at the end of the day football is a business and they are balance-sheet items.

"Gareth Bale joining Real Madrid is not about him being a great guy – he's an £80million asset.

"Football's financial climate is changing and these players are highly prized commodities and our job is to look after them and help them develop."