Barcelona president Joan Laporta insists he "does not regret" allowing Lionel Messi to leave the Nou Camp.
The Argentine bid a tearful farewell to the Spanish giants in the summer, having spent his entire career representing the Blaugrana.
Laporta recently returned for a second tenure in charge at the Catalan club and has had to deal with the fallout from the previous regime.
Part of that has been balancing the books with Barcelona facing huge debts and keeping Messi eventually became an unrealistic possibility once LaLiga tweaked its financial rules.
That freed the seven-time Ballon d'Or winner to join PSG on a free having been the leading light as Barcelona enjoyed the most successful period in their history.
Laporta admits sanctioning Messi's exit was the toughest decision.
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He told BarçaTV+ : “Messi’s departure? It was the hardest decision I made. I didn’t want to make the decision. Messi is the best player in history, but that was our situation.
“I had to make a big decision about Messi, but I do not regret it. No one is above the club. With Messi the reality hit us. There’s nothing else to it.
“But Barcelona’s history continues, and with hard work and correct decisions we can return to the path of success. That’s what we’re doing.”
In Messi's final year the club claimed the Copa del Rey and finished third in LaLiga.
Former Barcelona boss Ronald Koeman has suggested the club had an ulterior motive in their negotiations with Messi, however, hinting Laporta could have done more to keep the Argentine.
He told Dutch newspaper Algemeen Dagblad last week: "It was at the insistence of the club’s management that I agreed to the departure of some players to put the finances in order.
"But then when you see that they go and sign a player for €55million (Torres) shortly after letting Lionel Messi go…
"Then you wonder if there wasn't something else going on.
"Why did Messi have to leave?"
Following his departure Barcelona were forced to seek reinforcements despite their financial restraints and added the likes of Luuk de Jong and Memphis Depay, prior to Koeman's sacking.
Xavi is now at the helm but the Catalans are very much in a rebuild phase and cannot rely on Messi's individual brilliance as they fight to simply qualify for the Champions League.
The Argentine claimed at his final press conference that a deal to see him remain at the Nou Camp was agreed.
He said: “We had everything agreed but, at the last minute, it couldn’t happen [Messi staying at Barcelona]. I’ve heard lots of things being said about me, this year I wanted to stay and I couldn’t. Last year I didn’t want to stay, and I said it.
“This year I wanted to stay. I did everything possible but the club couldn’t do it because of La Liga.
“We have to take it and move forward.”
He also added: “No doubt, this is the hardest moment. We had hurtful defeats but football gives you a chance to avenge that. But there is no turning point to this.
“I feel very sad now as I have to leave a club that I love. I did not expect this. I always told the truth. Last year I wanted to leave, this year I did not want to leave.”