Barcelona have reportedly failed to come to an agreement with Liverpool over a number of bonus clauses ahead of the potential transfer of Philippe Coutinho.
Since the closing weeks of the summer window, Barcelona have tried to push through a deal for Coutinho, who is keen to complete a switch to Camp Nou despite his long-term contract at Anfield.
Liverpool have rejected a number of offers for the Brazilian playmaker but with a transfer looking increasingly likely, the Premier League side appear determined to do the deal on their terms.
According to The Mirror, Barcelona wanted to include a bonus payment which would only come into effect if Coutinho won the Ballon d'Or during his stay, but that was allegedly rejected by Liverpool.
Instead, the two teams will have to agree on terms surrounding appearances and trophies, which could total in the region of £34m with Barcelona said to be prepared to pay an up-front fee of £106m.
Liverpool boss Jurgen Klopp has refused to comment on the latest speculation regarding Coutinho, who has contributed 12 goals and eight assists in all competitions this season.
