Chelsea are undoubtedly winning the summer transfer window to date.

The Blues have brought in Timo Werner, Hakim Ziyech and Ben Chilwell for a combined total of £137m in recent months.

Thiago Silva and Malang Sarr have also joined on free deals, while £80m Kai Havertz is on his way from Bayer Leverkusen and a potential replacement for Kepa Arrizabalaga could be Stamford Bridge-bound.

While other clubs are counting the financial cost of Covid-19, Chelsea are spending at will.

But how is owner Roman Abramovich bankrolling the west London outfit's summer of signings in the middle of a global pandemic?

Chelsea could complete four more deals in this summer transfer window as Marina Granovskaia leads a haul
Chelsea could complete three more deals in this summer transfer window as Marina Granovskaia leads a haul

Back in 2019, Chelsea fell foul to Financial Fair Play rules and subsequently received a transfer ban as Frank Lampard arrived at the club.

At the time this seemed unfortunate.

But Lampard managed to guide his team to a top-four finish with only former loanee Mateo Kovacic arriving on a permanent deal.

Chelsea's transfer war chest was already full after a year of no action - but has also been bolstered by some smart exits.

Eden Hazard was flogged for £100m, while the likes of Alvaro Morata and Diego Costa went for significant fees in years prior.

To add, the likes of Willian, Pedro and Gary Cahill are all off the wage bill after leaving on free transfers.

Roman Abramovich bought Chelsea in 2003 and quickly splashed the cash
Roman Abramovich bought Chelsea in 2003 and quickly splashed the cash

The Covid-19 pandemic will also help clubs when it comes to FFP.

Under currently rules, teams must not make a £27million loss over the course of three years.

But when UEFA look into club's finances in 2021, they will only delve into financial results from 2018 and 2019 due to how heavily affected 2020 has been for teams across the globe.

Any financial loss over that period will be halved by UEFA due to the global financial uncertainty.

Chelsea have also been buoyed by their European exploits in recent seasons.

Maurizio Sarri's Europa League win brought in £41m in total, while this term's Champions League campaign scooped £72m.

Overall, the club's finances are in good shape.

And away from the club, Abramovich has seen his own finances bolstered in recent times.

The Russian has sold his 40 per cent stake in Highland Gold, in which he was a shareholder for many years.

Chelsea owner Roman Abramovich will back Frank Lampard in the summer window

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It comes at a time when gold price is close to its record high as the Covid-19 pandemic drives investors towards the precious metal as a safe haven.

Highland Gold is one of the top ten gold producers in Russia with several mines in Russia's Far East.

Fortiana Holdings Limited, a Cyprus-registered company of Russian businessman Vladislav Sviblov, agreed to buy 145,759,871 shares in Highland Gold from Abramovich and his partners at £3.00 per share.

The offer is expected to complete in the fourth quarter of 2020.