Mouth of the South
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Not ITK but I doubt we would need to sell Hamer in addition to Souza and Anel to avoid financial trouble (if there is even any danger of that), selling Souza and Anel should generate more than enough to sort out our losses from last season.
It's not so much covering losses LB, as covering the huge drop in revenue next season. Reduced wages will cover it in-part but sales will also inevitably be required.
How many is dependent on a number of variables, the most critical being who the owner/s will be and what the budget will be set at.