However, if Chelsea sell their academy pair Reece James, 24, and Conor Gallagher, 24, before the end of June, their entire transfer fee will count as profit in their 2023/2024 accounts.
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The London club is said to be ready to sell the right-back and midfielder to avoid problems with the regulations.
Chelsea expect to receive around 80m for James - who is club captain.
Gallagher, who has long been the subject of clubs such as Tottenham and West Ham, is on a contract that expires in 2025.
It has previously been reported that Tottenham are ready to pay between 30m and 40m for Gallagher.