Cardiff City owner Vincent Tan is reportedly "extremely upset" at Malky Mackay's declaration of his intent to sign three more players in the January transfer window.

It has been pointed out that Vincent Tan had already allowed Mackay to spend £15m more than was originally planned in the summer, which was why former recruitment supervisor Iain Moody had been replaced with an unkown Kazakh twenty-three year old who happens to be a friend of Tan's son in October.

Cardiff chief executive Simon Lim said in a statement: "...As such, he [Tan] has stated that not a single penny will be made available in January.

"Tan Sri Vincent Tan was extremely upset to read quotes from the manager concerning the possibility of new recruits, before he had been informed whether funds would be made available.

"He believes that doing so unfairly raises supporter expectations, placing unnecessary pressure on the club.

"His view is that due to the funds already committed, including the originally-authorised summer transfer budget of £35m that rose to £50m in total, including add-ons, the manager has been fully supported.

"The overspending of £15m has upset Tan Sri greatly, resulting in the removal of Iain Moody as head of recruitment. As such, he has stated that not a single penny will be made available in January.

"Having been the highest-spending promoted club and the seventh-highest spender in the Premier League last summer, the owner believes that the manager has been given the best possible chance of retaining our Premier League status."

Mackay signed Andreas Cornelius, John Brayford, Simon Moore, Steven Caulker, Gary Medel, Kevin Theophile-Catherine and Peter Odemwingie over the summer, but after his side's 1-0 win over West Brom on Saturday Mackay stated that he wished to add more players in January.

"It would be great if we can bring in three quality additions to the squad, I would look to strengthen all three departments in terms of a defender, a midfielder and an attacking player.

"I will talk to my chairman [about January] who will then discuss it with the board of directors and our owner and I will take my lead from them,"

"It's up to them what they want to spend in January.

"I've got my lists of players, whether they be permanent targets or loans for various positions. We've got to try to strengthen again."

Cardiff City lie in fifteenth place, four points above the relegation zone.

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