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Sport.es published quotes made by Lluis Canut, a journalist close to Koeman, who claims Barcelona's plea for him to take a pay-off lower than the huge €12million he is entitled to has been rejected.
"He wants to take up to the final cent of it.
"It's 12 million, but I want to clear up that this is nothing to do with the money paid to the Dutch federation [to sign him]; that was five million euros that Barcelona paid straight away.
"I don't know if this figure of 12 million includes what has to be paid for his technical team or if it's just for him, taking into account that he delayed 45 per cent of his salary last season because of the pandemic."
Canut claimed that Barça's CEO Ferran Reverter made an initial offer to Koeman which is believed to be in the region of 7 and 8 million Euros, but the club's former midfielder is refusing to enter such negotiations.
"In the first conversations they had they asked him to take a cut of around 7 or 8 million, far from the 12 they have to pay him.
It's a contract signed by both sides, not by the current board but it's a recognised contract and it's not about letting them off, it has to be paid."
Koeman was sacked as Barcelona boss on Wednesday following a 1-0 defeat to Rayo Vallecano in La Liga, a result which left them ninth in the table.
Sergi Barjuan is now the club's interim manager and oversaw a frustrating 1-1 draw with Alaves at the Camp Nou.
Memphis Depay put the hosts on track for a victory with his 49th-minute opener, but the plucky visitors hit back thanks to Luis Rioja's goal just three minutes later.
Legendary former midfielder Xavi is being strongly tipped to become the next permanent boss, but the Spanish World Cup winner is still tied to a two-year contract with Qatari side, Al Sadd.