The financial pressure on Chelsea stems largely from previous breaches of UEFA Financial Fair Play (FFP) rules, which have forced the club to restructure its approach to spending. Though their summer outlay has again crossed the £200m mark, UEFA’s stipulation that the club must generate more from player sales than they spend means that more exits are essential. Meanwhile, Dortmund, who finished fourth in the Bundesliga last term and 25 points adrift of champions Bayern Munich, are in clear need of reinforcements, and Chelsea’s talent pool offers just that.