LONDON (Reuters) - Barcelona owe 100 million euros to Liverpool as part of a move to the Catalan club two years ago, the club's financial report showed on Tuesday.

Barcelona signed Coutinho in January 2018 in a deal valued at around 160 million euros, but the Brazilian failed to impose himself and did not provide the level to qualify for the starting line-up.

Coutinho left Bayern at the start of the season for a loan deal, but Barcelona continue to pay for him.

The club's calculations showed that Barcelona were committed to paying 94.6 million euros to Liverpool, including 27.9 million due in the short term.

Barcelona's debts to other clubs total € 260.7 million, representing previous club receipts, including Brazilian Malcolm from Bordeaux, Arturo Vidal of Bayern Munich and Frankie De Jong of Ajax Amsterdam.

The Catalan club, on the other hand, has 75.3 million euros in debts with a number of other clubs for contracts with players from the club. The most prominent of these clubs Everton, who signed the trio of Jari Mina, Lucas Dean and Andre Gomez.