"There is no doubt that transfers made now will impact on the break-even results of the financial years ending 2012 and 2013 - the first financial years to be assessed under the break-even rule, " it added.
Drogba took his time to warm up in the first half but wasted little time in making an impact after the break, setting up Kalou with a neat pass only for his Ivorian team-mate to shoot straight at Jaaskelainen.