Recently, "Every Sport" talked about the difficulty of Barcelona facing player registration. They said that the club currently has two plans to solve the registration problem.

Barcelona may officially complete the La Liga registration for Joan Garcia this Thursday, which is good news for head coach Frick, who is waiting for the registration of several other players so that the team can play in the league's first match against Mallorca on Saturday.

At present, in addition to Joan Garcia's problem, Barcelona has not successfully completed registrations for Rashford, Szczesny, Gerald Martin, Badge, Bernal and Ford. While the club has a deadline until September 1 to complete these registrations, Saturday's game is imminent.

The last three of these unregistered players are not a concern because they can play on the B team, although Bernal is not yet suitable for the game. Barcelona is considering two options to complete the registration of the remaining players. The preferred option is to meet the 1:1 rule requirement, which will automatically allow all players to register. This is the club's current priority, but it has not been guaranteed.

To achieve this, the auditor needs to calculate the 100 million euros of revenue from VIP seats. According to TV3, the club has submitted a report on Crowe Spain to La Liga. A few weeks ago, we pointed out that Barcelona was convinced that Crowe Spain would calculate the €100 million revenue from the transfer of these 457 Spotify Camp Nou VIP seats and count it to the financial statements for the year.

It is worth mentioning that Barcelona has passed the 1:1 rule during the winter transfer window. At that time, the club's former auditor calculated the entire 100 million euros of VIP seat revenue in three days and was recognized by La Liga. However, new auditor Crowe Spain refused to include the revenue in the interim financial statements, citing that the seats have not been built yet. Therefore, the La Liga led by Tebas informed Barcelona that they no longer comply with the rules.

As an alternative, Barcelona is preparing for the worst. On Wednesday, the board approved a €7 million guarantee to ensure all players can complete the registration. This is not a new measure, but if the audit report submitted by the club to La Liga is not accepted and fails to be recognized by the 1:1 rule, then the guarantee will be enforced.

If the 100 million euro revenue of VIP seats is not ultimately counted, it is still an unknown when Barcelona will execute the guarantee. The initial plan is to take action at the last minute before the transfer window is closed, but since the team will participate in the game this weekend, the specific operation will depend on the situation.

It should be noted that one of the unregistered players is Rashford, who is particularly important in the absence of Lewandowski due to muscle problems. Barcelona must complete all players registration by Saturday so they can play in the match against Mallorca.