Barcelona president Joan Laporta insists Ilkay Gundogan's return to Manchester City had nothing to do with their finances.
It was claimed Barca were happy for the midfielder to leave last month due to his wages being a drain on the club's budget.
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But Laporta insisted today: "Ilkay Gundogan is an excellent player and a great person. The year we've had him has been amazing.
"After a meeting with (Hansi) Flick and having assessed the squad's situation, he decided he wanted to leave. It is purely a sporting decision.
"I have heard that it is a financial decision, but no."