With the new Financial Fair Play rulings imminent the City hierarchy has told Mancini he must trim the playing staff as they try to limit their outgoings to conform to the UEFA’s regulations.
They have imposed a £36 million limit for losses over a two-year period that will come into effect prior to the 2013/14 season and it’s clear that the Premier League champions are on course to cross that boundary.
Running costs, debt-interest payments and transfers saw City’s net cash outflow balloon to £178.8 million in the top-flights financial results for the 2010/11 campaign.
In an effort to move closer to breaking even the futures of at least eight players look uncertain with high earners Emmanuel Adebayor, Roque Santa Cruz, Wayne Bridge and Kolo Toure all set to be dispensed with.
Adebayor has barely played for City since his £25 million move from Arsenal in three-years ago and is expected to sign for Tottenham after spending last season on-loan at White Hart Lane.
Santa Cruz is another big money buy that failed to cut the mustard in a City shirt making just 24 appearances and scoring 4 times since arriving from Blackburn for £17 million in 2009.
Toure and Bridge are also set to be dispensed with whilst Mancini could be forced into selling Edin Dzeko, Adam Johnson and Nigel De Jong in an effort to generate funds for player recruitment.
Johnson is apparently wanted by Sunderland although it’s unlikely they will be able to afford the £12 million price tag on his head whilst Dzeko could be bound for Serie A champions Juventus as they look to beef up their attack and De Jong is attracting interest from Chelsea.