Barcelona are reportedly under pressure to raise £88m through player sales before the end of the season.
Throughout the summer transfer window, it was well documented that the Catalan giants had to sell before they could push through a deal for Paris Saint-Germain attacker Neymar.
However, while speculation persists regarding a reunion with the Brazilian in 2020, Marca claims that the La Liga champions are far away from achieving the goal of bringing the 27-year-old back to Camp Nou.
The report suggests that Barcelona need to balance their books before considering new signings, leaving club officials to recoup £88m at the beginning of 2020.
While money was raised from parting ways with Malcom, Marc Cucurella and the loan exit of Philippe Coutinho, it is said that more work must be done in order to satisfy FFP regulations.
Samuel Umtiti, Ivan Rakitic and Arturo Vidal have reportedly been put up for sale.