CEO Hans-Joachim Watzke has insisted that Borussia Dortmund are in no rush to sell winger Jadon Sancho.
The Bundesliga outfit have revealed losses of £45m for the most recent campaign, a deficit largely created as a result of the coronavirus pandemic.
However, despite funds being required to balance the books in the future, Watzke has suggested that there is no change regarding the future of Sancho.
Speaking at a press conference, Watzke said: "We weren't in a situation where we had to sell at any cost."
Manchester United have been frequently linked with an approach for the England international, who is valued by Dortmund at £108m.
With United not prepared to meet that asking price, little progress has been made during negotiations.