It has been a busy transfer window at Heart of Midlothian so far as Steven Naismith has looked to tweak his squad, adding depth for the challenge of balancing European football with the domestic demands.

With around three weeks of the window left, Hearts have signed eight players while six have moved on permanently or gone out on loan.

A ninth addition could be made next week with Andres Salazar's signing. The Colombian's deal has not been completed despite reports in the player's homeland. There are still aspects of the transfer that need to be confirmed, including the Governing Body Endorsement, as first reported by the Evening News.

"A club must obtain a GBE from The Scottish FA before a migrant is permitted to undertake any employment duties for the club (including participation at training and in friendly matches)," read the SFA document on GBE criteria. "A migrant can register for a club without a GBE but, in order to play any football, he must have obtained a GBE."

Both Kenneth Vargas and Gerald Taylor had to be granted a GBE via a hearing from an exceptions panel brought together by the Scottish FA. After it was granted Hearts were able to progress with applying for a visa to allow the players to work in Scotland.

Salazar has a lot going for him considering he is young, played at the highest level in Colombia and is a full international.

Kyosuke Tagawa could be on his way out of the club. The Japanese striker has struggled to make a prolonged impact at Tynecastle Park since joining from FC Tokyo and is set to join Kashima Antlers before the transfer window in Japan closes on August 21.

The 25-year-old returned in the summer following a strong end to the season, scoring in the final two games of the campaign, and there were reports of interest from Urawa Red Diamonds in June but at that time nothing materialised.

While Tagawa featured heavily during pre-season, he was a player the club would consider moving on should the right option emerge. The writing was on the wall when he was not included in the matchday squad for the opening game of the Scottish Premiership.

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Having been in Scottish football for 12 months he still struggled with the physicality of the league. 

Hearts had been monitoring strikers earlier in the window and Naismith has spoken of recruitment being an all-year-round process. Tagawa's exit would leave Hearts with Lawrence Shankland and teenager James Wilson as the out-and-out strikers. Liam Boyce, Kenneth Vargas and Musa Drammeh are other options through the middle. 

Meanwhile, Kieron Bowie was not a transfer target for Hearts. The 21-year-old forward has signed for city rivals Hibs from Fulham. The Tynecastle Park club were made aware of his availability but did not put an offer in for the former Raith Rovers youngster.