A report has suggested that Atletico Madrid could reimburse Diego Costa's Chelsea fines should he re-sign for the La Liga side.

The 28-year-old, who has stayed away from Stamford Bridge over the last few months, released a statement on Thursday announcing that he "must return" to his former club, where he had two spells between 2007 and 2014.

Chelsea, meanwhile, have told Costa that he must report back to them and make himself available for selection, potentially risking fines should he fail to comply.

According to Spanish radio station Onda Cero, however, not only is the striker close to an Atletico switch, but the club are ready to compensate any financial sanctions imposed by the Blues.

Deportivo La Coruna have reportedly offered to take Costa - who has been told by Antonio Conte that he has no future at Chelsea - on loan until January, when Atletico's transfer embargo is lifted.