Barcelona are reportedly finding it difficult to cash in on a number of their first-team players.
Before the Catalan giants can sign either Neymar or Lautaro Martinez, they must make sales in order to boost their financial position.
However, according to Marca, club officials have made little progress when it comes to trying to generate funds and free up space on their wage bill.
While Ivan Rakitic remains intent on seeing out his contract at Camp Nou, it is claimed that Samuel Umtiti, Arthur and Antoine Griezmann do not want to leave the club.
The respective stances will inevitably lead to Barcelona considering their options, aware that they must place priority on balancing the books given the implications of the coronavirus pandemic.
The La Liga leaders may look to agree swap deals for some of their players later in 2020.