The full cost to Barcelona for signing Neymar has been put by El Mundo at €96m, when additional fees and bonuses are included.
The publication has claimed to have had access to documents now with the Spanish High Court that lay out the total expenditure by the Catalans for the Brazil international.
Barca club member Jordi Casas alleges the full fee paid to Santos for Neymar has not been revealed by the club. Barca deny this and insist they paid €57m for Neymar.
But El Mundo says Santos have received only €17.1m for the player, with a further €40m going to a company headed by Neymar’s father.
The rest of the fee is then reportedly broken up in sums paid to Neymar’s father for scouting players in Brazil, for arranging sponsorship for Barca in the country and money paid to Neymar’s charity.
There is also an agreed fee reported in place to sign three players from Santos in the future and a further agreed payment for a friendly between Barca and Santos.
Neymar is also seen as set to receive €54m in salary over the course of his five-year contract, and is reported as having received a €10m signing bonus for joining Barca.