Barcelona president Joan Laporta has poured cold water on suggestions Frenkie de Jong could be sold based on financial grounds, but admitted there are several players in Xavi's squad that will be moved on this summer.
De Jong, 25, remains the priority target for Erik ten Hag after United confirmed deals for Tyrell Malacia, Christian Eriksen and Lisandro Martinez as part of their rebuild. However, their ongoing pursuit of De Jong has not been plain-sailing, despite the clubs initially settling on a fee for the player.
Laporta has directly addressed the De Jong saga himself and Barcelona manager Xavi suggested FFP might come into the mix with regards to De Jong's possible Nou Camp departure. However, the man at the top - Laporta - says any player sales will be made for footballing reasons as he moved to clarify their financial state of play.
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Barcelona have generated funds this summer by selling TV rights to investment company Sixth Street.
During an interview with ESPN, Laporta said: "We still have work to do, there are players coming in and out, but we have done a good job adding players. They know that there are players who the manager doesn't have [room for] anymore for whatever reason. So we have to accommodate an exit for them. They [transfer negotiators] are on course for an excellent rating."
Laporta added: "The TV rights were sold and that has added important revenue. We are on path to being sound.
"We have not mortgaged our future because we think this will turn into important growth and we're going to find more money than what we're generating. I've very satisfied with these two moves. We had to manage the chaos as it should be managed and that is skilfully. We had to make decisions.
"We were given a club on the verge of folding. It has not only overcome this, but is now back in a financial position where it can face any challenge in front of it, but we have to work harder to increase our earnings."
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