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FINANCIAL FAIR PLAY rules are reportedly preventing Barcelona from registering Andreas Christensen and Franck Kessie.
Christensen, 26, and Kessie, 25, are both set to join the club on free transfers from Chelsea and AC Milan respectively.
In March, Barcelona president Joan Laporta all but confirmed that both players had signed a deal.
He told : "We've completed two signings for the next season.
"One is a midfielder, the other one is a centre-back.
"But I'm not allowed to mention their names."
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Rumours were further fuelled when it was revealed that Christensen was house hunting in Spain.
However, the move has now ground to a halt due to Financial Fair Play.
According to transfer guru , both deals are already agreed and completed.
But, the FFP rules are preventing registration.
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In spite of the issue, Barcelona have offered a guarantee to both players suggesting that the move will still go ahead.
The Catalan giants are also eager to sign Robert Lewandowski from Bayern Munich.
The striker has made it clear that he favours a move to Camp Nou, however, the club's financial issues are stopping a deal from being struck.
Barcelona have been told that they need to generate more money by offloading players before bringing anyone else in.
Frenkie de Jong could be set to leave this summer amid interest from Manchester United.
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New United boss Erik ten Hag is eager to reunite with the former Ajax star, who could be sold for around £70million.
Out-of-contract Ousmane Dembele could also leave to free up some more cash on the wage bill.
Chelsea are reportedly closing in on a deal for the Frenchman, who could become the first signing of the Todd Boehly era.