Barcelona are not contemplating selling Brazilian forward Neymar, according to financial vice-president Susana Monje.
The 24-year-old's deal with the Spanish champions expires in June 2018 and the club are in talks to extend it.
Paris St-Germain, one of several clubs linked with Neymar, are reportedly ready to double his salary, but Barcelona are confident of keeping him.
"We have not studied the impact of hypothetically losing Neymar. We don't contemplate it," Monje said.
Neymar scored 31 goals in 49 appearances for his club last season as the club won La Liga and Copa del Ray, as well as reaching the quarter-finals of the Champions League.
Barcelona were forced to pay a £4.3m fine in June because of mistakes in Neymar's transfer from Santos in 2013.