Everton boss Sean Dyche says he has not been told that the club needs to sell players during the current transfer window.
A number of Dyche's squad are being linked with moves away, including key midfield pair Abdoulaye Doucoure and Andre Onana.
Everton have appealed after being hit in November with a 10-point penalty for breaching profit and sustainability rules for the assessment period up to 2021-22, and last week the Premier League announced the Toffees had confirmed a PSR breach for the period up to 2022-23.
Meanwhile, the league is still to ratify a proposed takeover of the Merseyside outfit by American investment firm 777 Partners.
Asked at a press conference ahead of Saturday's FA Cup clash with Luton whether Everton's financial circumstances means some players may have to move on, Dyche said: "No - certainly not what I'm aware of at this moment in time.
Certainly nothing has been promoted to me with that thought.
"We want to keep all the best players here the best we can and make sure we're trying - even though it's tricky circumstances, that's clear - to at least manage the group we've got, and then build on it where we can, if the right situation occurs where there can be some form of getting a deal done.
"But obviously, it is quite a difficult window, we've seen that not just for us, we've seen that with the amount of money spent compared to other windows, very, very low at the minute."
Dyche added that he saw it as "very likely" that any incomings would be on loan.
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