Barcelona may reportedly not be able to make any signings in January if they fail to qualify for the Champions League knockout rounds.
La Blaugrana find themselves sitting on seven points from a possible 15 in Group E, two points above Benfica before the final matchday.
The Portuguese giants will be expected to see off basement side Dynamo Kiev, leaving Barcelona under pressure to avoid defeat at the Allianz Arena against Bayern Munich.
Barca boss Xavi is thought to be keen to bring a new striker to the club in January, but Marca reports that failure to make it out of the Champions League group would end their hopes of business over the winter.
The report adds that Barca will take a £17m hit if they cannot make it to the last-16, but they could recoup approximately £12m of that if they go on to win the Europa League.
Xavi's side head into the contest on the back of their first defeat under the 41-year-old - going down 1-0 to Real Betis on Saturday thanks to Juanmi's winner.
Ben Knapton
