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Philippe Coutinho appears to be having a much happier time at Bayern Munich than he did for much of his Barcelona career.

On loan at the Bundesliga club, it’s unlikely the Brazilian will return and play a meaningful role at Barca, which has prompted further questioning in the Catalan media about why he was signed from Liverpool in the first place.

A big fight was put up with Jurgen Klopp’s side to get the player, and there’s a feeling that despite the battle, Barcelona didn’t really know what they planned to do with Coutinho once he was signed.

There’s already been suggestions that Antoine Griezmann’s purchase from Atletico Madrid was equally poorly thought-out.

AS report Barcelona have released annual accounts which show how much the club owes others within football, and it’s Liverpool which stands out.

From the original Coutinho fee, it’s stated €94m is still to be paid.

There’s no suggestion this is related to bonuses, it’s presented as what is concretely owed to Liverpool. Of that amount, €27.09m is considered to be due in the ‘short term’, although no precise timeframe is given.

In total, Barcelona owe €260m in future transfer fee payments, whereas they’re owed €75m… more €25m of which is due from Everton.