Lionel Messi's new contract will be announced sooner than later. As SPORT have revealed, talks have been carried out in a discrete manner between Jorge Messi and Josep Maria Bartomeu, among others. Nobody can say it will be a contract which has been rushed through with little thougth from either side.

Barça have had to make a huge econmic effort to ensure Messi continues to be the best paid player at the club. To do this while not jeopardising the balance of the club's assets or spening more than 70 percent of revenue on first team salaries, they have had to do with Messi what they have already done with other players who had to renew: pay a renewal 'bonus'.

BACKGROUND

In the economic report of the 2015-2016 season, in section 13.3 of the management and audit report formed by Deloitte it said: "In addition, after June 30, 2016 and prior to the preparation of these annual accounts, the club has formalised the renewal of three contracts of first team players who have been awarded a signing bonus of 64 million euros." Without citing names, the report was referring to Neymar, Busquets and Mascherano.

As reported by SPORT's Josep Maria Casanovas, Barcelona and Messi have agreed a renewal premium of 50 million euros. It has not transpired whether that money has already been paid, whether it has been made in a single installment or if it will be paid in a staggered way -- always referring to gross amounts.

Anyway, that 50 million euros (to be added to the annual salary agreed between club and player) will be counted for the entire duration of Messi's contract. That is, an annual amount will be recorded until its completion, which will be June 30, 2021. The same accounting criteria has been used in the aforementioned cases of Neymar, Busquets and Mascherano.