As I have said, I don't believe that anyone will buy Gomes, Rafinha and Denis.
No sane club will offer more than 15M for Gomes, which we won't accept.
No sane club will offer more than 10M for Denis in 2018. Plus, none stronger club would need a player like him.
Rafinha, he could be sold to some midtable team for 15M. But those clubs don't have transfer money and wages for him.
If we'll sell either one of those 3 this summer for even a semidecent price, that will be a miracle.
** Not because the board "is stupid" as people like to say.
But because these players aren't good enough for top teams, yet smaller teams can't afford them, plus players want high wages similar to their Barca's wages.
So, it's not gonna happen, unless if we sell them for peanuts and THEN a small club can afford big wages.
For example, a small team can't pay:
15m fee for Rafinha and 4M wages (let's say). Those 4M means 4+4=8 after taxes.
So, a team needs to pay 15M to Barca and 8M yearly for Rafinha's wages.
That is 15+8+8+8+8=47M investment over 4 years.
That won't happen.
If Barca lowers a price to 5M, then a small team will be able to give high wages to Rafinha.
If Barca is asking for 15-20M transfer fee, then a small club could afford only 1-2M wages for Rafinha, which again a player won't accept.
That is:
-- small transfer fee & high wages:
5M+8+8+8+8=37M investment.
Or:
-- high transfer fee & small wages:
15+4+4+4+4=31M investment.
So, either Barca needs to sell a player way below his worth, or a player needs to take a huge drop in wages, which won't happen.