Nottingham Forest have reportedly set their stall out regarding the future of defender Neco Williams.
During the early part of the summer transfer window, meeting all criteria with the Premier League's Profit and Sustainability Rules was the priority of the East Midlands outfit.
However, now that has been achieved, there is a renewed focus on building a squad that can compete for a mid-table finish rather than fighting for survival.
The likes of Fiorentina defender Nikola Milenkovic, Newcastle United midfielder Elliot Anderson and Vitoria de Guimaraes playmaker Jota Silva have all made the switch to the City Ground.
On the flip side, though, it has left clubs interested in some of Forest's key players feeling that they may be more encouraged to cash in on one of their most prized assets over the coming weeks.
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According to transfer expert Fabrizio Romano, Williams has been the subject of interest from last season's Europa League winners Atalanta BC.
The Serie A giants are said to have proposed a €20m (£17.1m) offer for the Wales international as they bid to strengthen their squad ahead of their upcoming campaign.
Instead, Romano says that Forest officials have taken the decision to reject the formal approach for the attack-minded full-back.
Atalanta are said to have also made a bid for young Flamengo right-back Wesley Franca, who could plausibly act as an alternative to the 23-year-old.
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How will Forest fans feel about the club's stance over Williams?
On the back of his transfer from Liverpool, Forest fans perhaps expected more of an input from Williams in the final third.
Just one goal and two assists have come in 68 appearances. By comparison, he chipped in with six assists from 33 outings for Liverpool.
Nevertheless, Forest fans should only be encouraged that they are not in the position where they have to jump at the opportunity to raise a substantial fee to comply with financial rulings.
Club officials will realistically now react by negotiating fresh terms with Williams, a consequence of less than two years remaining on his contract.
Given Williams's age and importance as a homegrown player, Forest logically need to protect their position on both fronts.
Darren Plant
