Arsenal are reportedly pressing on with their attempts to sell Mesut Ozil during the summer window.
Failure to qualify for next season's Champions League has led to Unai Emery being provided with a limited budget in the transfer market.
The size of Ozil's contract at the Emirates Stadium also remains a big concern, leaving the Gunners willing to part ways with the playmaker this summer.
According to The Sun, a potential pre-tax loss of £50m could act as a further catalyst for Arsenal to prioritise finding the German a new club in the coming months.
Ozil - who is said to be attracting attention from clubs in Turkey - still has two years remaining on his existing deal, although Arsenal are unlikely to get close to their alleged £30m valuation.