Barcelona president Josep Bartomeu has insisted that forward Neymar is "not on the market".
Reports have suggested that Paris Saint-Germain are ready to meet the £195.2m release clause for the Brazilian, who has spent the last four years at Camp Nou.
However, Bartomeu has claimed that the Ligue 1 side will not be able to fulfill financial fair-play obligations if they push through with a deal.
"He is not on the market. He has a contract for the coming four years and, of course, we count on him. He's part of our team. He's part of this trident," Bartomeu told The AP.
"These clauses are impossible to activate, if you want to comply with the financial fair play. If someone doesn't want to comply, then of course it can be activated."
Neymar - who scored 20 goals in 45 appearances last season - still has four years remaining on his contract.
