Barcelona paid €95m to sign Neymar, making him the most expensive player in history, according to a report in Spanish newspaper El Mundo.
The Brazilian starlet moved from Santos to the Nou Camp in the summer of 2013 for a reported fee of €57m.
However, Sandro Rosell was accused of embezzlement with regards to the transfer, meaning Barcelona had to hand over financial documents from the transfer to the High Court.
El Mundo, who claim to have obtained parts of those financial documents, claim a number of clauses and fees were tied in to the deal to bring Neymar to Catalonia, taking the total transfer fee up to a world record fee.
On top of a gross transfer fee of €57m paid to Santos Barcelona also had to give Neymar €2.5m to help impoverished children in Sao Paolo's favelas. They also had to pay Neymar's father 5% on Neymar's €54m contract. In total, another €2.6m.
The club then had to pay €17.1m to Santos in federal rights as well as €9m for Neymar to appear in two friendly games against Santos.
Finally, Barcelona paid a €10m signing on fee to Neymar to take the total transfer up to €95m, making him the world's most expensive player.
If true, it would be a blow to Real Madrid's Ronaldo, who was reportedly keen to hold on to his prized tag, forcing Real Madrid to hold up the transfer of Bale from Tottenham in the summer.