SPORT has been able to see some of the early conclusions found by 'Price Waterhouse Coopers' during their internal audit of FC Barcelona's deal with i3 Ventures.

The investigation hasn't been completed yet as the company would like to interview a few more people first. That is on hold during the COVID-19 outbreak.

Here are the four key points from the report that SPORT can exclusively reveal:

1.- PWC acknowledge that the cost of i3 Ventures work was excessive, way above the current market value. Digital consultancy companies usually charge between 120,000 and 150,000 euros. Barça paid i3 Ventures 980,000.

2.- The company i3 Ventures has a dubious reputation. It's unusual that a company based in Uruguay would be chosen when Spain could offer better services and at a better price.

3.- It's been proven that an invoice has been ripped into five parts to avoid being brought before the Adjudication Committee. The invoices were 198,000, just below the 200,000 mark which requires them to be passed by the Control Commission.

4.- The contracts presented to Barça came from five different companies linked to I3 Venture. The clauses were identical, as were the drafts.