Barcelona have not ruled out the possibility of moving for Paul Pogba in January after club CEO Oscar Grau backed under-pressure coach Ernesto Valverde to turn things around following a three-game winless run.
Sources told ESPN FC this week the Barca board are divided over whether to pursue a move for Pogba as the club continue to follow the midfielder's situation at Manchester United.
Paris Saint-Germain's Adrien Rabiot and Ajax's Frenkie de Jong are also targets as Barca look to bolster their midfield, whether in the winter transfer window or next summer.
Grau says Barca's budget for the season does not factor in potential signings, although he added that doesn't mean they won't add to their squad in January.
"The budget doesn't contemplate any signings midseason, but it does include contract renewals which we hope to finalise," Grau said at a news conference on Tuesday.
"But even though [potential signings are not included], there are many ways of doing things. If the coaching staff ask for someone, we will look at it. We're not closing any doors."
Barca confirmed an expected revenue of €960 million for the campaign, with profits of €11m post-tax. It is thought the signing of Pogba would help further increase income, with president Josep Maria Bartomeu targeting revenue of €1 billion by 2020.
The Catalan club also confirmed, following the departure of 10 players this summer, including Andres Iniesta, their annual wage bill has fallen from €520m to €492m. That gives them more freedom to make signings in January if necessary.
However, the roots of the division lie in Pogba's ability to fit into Ernesto Valverde's side, with some people believing De Jong or Rabiot would offer a more natural fit.
Meanwhile, sources at United have told ESPN FC that Pogba is not for sale, despite the deepening division between the Frenchman and Jose Mourinho.
Barca may well look to sign in January if their form continues. They head into Wednesday's game against Tottenham having failed to win in each of their last three outings.
Despite winning a domestic double last season, the pressure has been rising on Valverde since the Champions League exit to Roma in April. But Grau says the coach still has the club's full backing.
"There's complete confidence in Valverde," he said. "The season's long, don't forget. We are confident that we will achieve our objectives."
Grau also reaffirmed that Barca hope to secure a naming rights deal for Camp Nou before the end of the season and reiterated the club's desire to play their league fixture against Girona in Miami in the New Year.
"We think it would be good for everyone, but it's La Liga's project," he added. "We are happy to be involved because we think it's good for the brand. If the project moves forward, Barca will be involved. If not, no bother."