Pierre-Emile Hojbjerg.

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So we offload Sigurdsson per say and no penalty? That would be dope

If it was Sigurdsson (I?'m not sure it will be him, but lets work to that premise) I imagine the discussions will initially agree a value for the two players and a difference. So say Southampton value Hojberg at 12 million more than Everton value Sigurdsson, that can be agreed.

Within reason, the value of both if inflated to a level both think they can get away with. So say Hojberg goes for £40 and Sigurdsson at £28m. Southampton show a likely 35+m profit on Hojberg and we probably show a £12m profit on Sigurdsson.
 


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