Chelsea's summer transfer budget could be boosted by £61m due to a 'share issue' as Todd Boehly's acquisition of the club nears completion.
The American's consortium passed the Premier League's fit and proper owners test and received government approval earlier this week, with the final details being ironed out before the takeover is officially announced.
It was revealed on Wednesday that Boehly would hand head coach Thomas Tuchel a £200m transfer war chest this summer as Chelsea look to compete with juggernauts Manchester City and Liverpool next season.
According to The Mirror, that figure may be augmented due to a 'share issue' that has generated a further £61m - although it is not clear exactly how much of that will be put towards transfers.
There is both a need and desire for Chelsea to strengthen several positions across the pitch when the transfer window opens.
The Blues are facing something of a defensive exodus with Antonio Rudiger and Andreas Christensen leaving, and Cesar Azpilicueta and Marcos Alonso's futures uncertain amid interest from Barcelona.
There is also likely to be some upheaval in the attacking department where Timo Werner and Hakim Ziyech could be sold, and Romelu Lukaku is attracting interest from former club Inter following an underwhelming comeback season in the Premier League.
Listen now to 90min's Chelsea podcast Wherever You May Be, hosted by Olivia Buzaglo. Each week, Olivia and guests Krishan Davis & Anita Abayomi talk all things blue. In our latest episode, the team discuss Antonio Rudiger's departure, Chelsea's recent form and Reece James.
As previously revealed by 90min, Sevilla defender Jules Kounde is likely to be the first face through the door. 90min also understands young centre-back Josko Gvardiol is on Chelsea's radar, although their interest in the RB Leipzig man is only at an early stage.
Frenchmen Ousmane Dembele and Christopher Nkunku have been linked as potential attacking options, with Chelsea planning talks with the former once their takeover is complete.