City's financial juggling act

Hugo Viana hasn't wasted any time making his mark. With the Pep Guardiola era formally concluded — sealed by a £17 million legal settlement with Chelsea over Enzo Maresca — the new Sporting Director has moved quickly to hand his manager a statement signing.

That signing is Elliot Anderson. City stunned the domestic market by locking down a club record-shattering package for the Nottingham Forest midfielder, ensuring Maresca's engine room now possesses a physical, modern ball-carrier ahead of the Premier League start.

But constructing a transfer of this magnitude required some financial ingenuity to keep the club on the right side of profit and sustainability rules. Viana has been reviewing the first-team roster, identifying trade-offs that could facilitate arrivals without too heavy a monetary outlay.

Lewis enters the conversation

According to MailSport's Jack Gaughan, Rico Lewis was mentioned in negotiations with Nottingham Forest over Anderson. Forest, it seems, are still keeping an eye on the versatile defender's situation — they held an interest last summer too.

The 21-year-old academy graduate finds himself in a delicate position after a season of limited opportunities. With Forest monitoring his situation, Viana could revisit the City Ground relationship later in the window. Nottingham Forest's continued admiration for Lewis could offer City a lucrative escape route if they choose to cash in on homegrown talent, should the youngster find fresh opportunities hard to come by elsewhere.

Anderson's record deal

Anderson will become the most expensive British footballer of all time through the £116 million deal, taking home up to £300,000-per-week — in line with the overall package handed to Marc Guehi in January.

A medical has already taken place in the United States, though the report suggests City are unlikely to push any in-house media around the deal until Anderson himself has arrived in the North-West after his post-tournament time off.

Finalising that £300,000-per-week package allows the club to pivot their attention toward resolving outstanding holes before the squad reconvenes for pre-season on 20 July.

City are holding an interest in Chelsea right-back Malo Gusto, whilst also managing doubts over midfielders Nico Gonzalez and Tijjani Reijnders, and finalising contract renewals for Phil Foden and Josko Gvardiol.