Barca have agreement in place to bring Neymar to the Nou Camp.
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Barcelona have set aside £32m in their latest accounts for an “unmovable and intangible asset” thought to be Santos striker Neymar.
The figure includes a £10m advanced payment already made to the Brazilian club, reports Spanish football expert Guillem Balague on twitter.
Both the Catalans and Santos have consistently denied that the Brazilian wonderkid is set to move to Barcelona but the news suggests an agreement is already in place.
Balague says under the terms of the deal, Santos must pay the Spaniards £16m if Neymar signs for another club, with fierce La Liga rivals Real Madrid also believed to be interested in the skillful forward.
The most likely scenario will see Neymar move to the Nou Camp after the 2014 World Cup in Brazil.
At just 20, Neymar is already a regular for the Brazil national team and has scored 16 times in just 25 appearances for the Samba Boys.
The forward, who has been billed as Brazil’s answer to Barcelona’s Argentinian superstar Leo Messi, averages a goal every two games for Santos and starred for his country at this summer’s Olympic Games in London.
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