By their own high standards, Barcelona have endured a disastrous start to the current season.

The Blaugrana sit ninth in La Liga having only managed to win three out of their seven games in the Spanish top-flight so far this campaign. 

While that kind of form is in no way acceptable to supporters at the Camp Nou, it is at least significantly better than the start that Ronald Koeman's side have made in the Champions League.

Barcelona are rock-bottom of their group in Europe's premier club competition, suffering a pair of 3-0 defeats in their opening two fixtures, turning in abject performances in matches against Bayern Munich and Benfica.

In truth, Barca fans likely knew that they would be up against it this term as soon as it became apparent that their side's dire financial situation was going to make it impossible to sign re-sign record goalscorer Lionel Messi to a new contract in the summer.

Messi, of course, ultimately left to join Paris Saint-Germain on a free transfer. However, the departure of the club icon - as well as several other big names - has done little to improve Barcelona's overall fiscal outlook. 

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ENTER GIVEAWAY

Once the true scale of their money woes became apparent, a full audit was ordered by the Barca board. The results of that audit will be revealed on Wednesday and, per a report from Marca, they aren't expected to make for positive reading. 

When general director Ferran Reverter addresses the media regarding the state of the club's affairs, it is believed he will reveal that Barca still owe a total of €115 million (£98m) in outstanding transfer fees.

Of this sum, €48m is owed to Ajax after the moves of Frenkie de Jong and Sergino Dest from the Dutch outfit in 2019 and 2020 respectively.

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Although it's hardly a positive for Barcelona that they still need to find such a sum, at least De Jong and Dest are active members of the club's first-team.

The same can't be said for Barca outcast Miralem Pjanic. The Bosnian midfielder - who is on loan with Turkish side Besiktas this season - only made 19 La Liga appearances last season and doesn't appear to have a future with his parent club.

Despite this, Barcelona must still stump up €39m the (£33m) due to Juventus following the 31-year-old's switch to Catalonia last year.

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In evidence that the club have been making poor investments for quite some time, it also transpires that the club also still owes Liverpool a balance of €13m for the 2018 transfer of Philippe Coutinho

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The Brazilian's time at the Camp Nou is considered a flop - and Barcelona have made no secret of the fact that they would love to offload him at the first opportunity. The 29-year-old's £142m move is certainly one Barca wish they could have back.

There will be some good news for Reverter to pass on, however. Barcelona's drastic cost-cutting has seen them reduce their hefty wage bill by a reported 24%. Regrettably for supporters of the club, though, there remains a long way to go until the Blaugrana will be back on an even financial footing.