Chelsea may sell Thibaut Courtois and Romelu Lukaku among others this summer in order to meet Financial Fair Play [FFP] regulations.
According to the London Evening Standard, Lukaku and Courtois could be among the first sold at the end of the season to balance the books.
Chelsea boss Jose Mourinho pointed out that the Blues will now look to sell before they buy in the transfer market, as evidenced by the sales of Juan Mata and Kevin de Bruyne last month to finance Nemanja Matic and Mohamed Salah's arrival.
And the case of de Bruyne in particular is instructive, according to Mourinho himself.
He said: "Chelsea made great investment in the past and in some moments were also a bit criticised because we did so much. But things change.
"Chelsea adapted well to the situation. When you see De Bruyne, who played three of four matches, give us a big profit, there are other players who maybe don't play a single match for Chelsea and we will look to sell them at a profit.
"We have had to organise ourselves in a different way. Before me, Chelsea did fantastic work in this level: Lukaku, De Bruyne, Courtois, young [Thorgan] Hazard and [Lucas] Piazon.
"Not all of them will have a career at Chelsea but all of them are important in this new financial organisation. So Chelsea worked very well and probably started doing that before other clubs.
"Because of that, even if FFP comes into practice, I think Chelsea are very advanced."
Chelsea have a large number of players currently out on loan, including four at Vitesse Arnhem in the Eredivisie.
Mourinho has focused on signing the best young players in the world, a strategy that seems to chime with these comments.
Chelsea don't expect every youngster to work out and feature regularly in the first-team, but if they show a certain minimal level of improvement, they will be sold at a profit.
It's an interesting method, but it remains to be seen just how effective UEFA's FFP regulations are.
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