Liverpool were allegedly paid £10m less for Luis Suarez than was reported at the time, according to a leaked report.
The document, which was published on the Football Leaks website, claims that the fee for the player's July 2014 transfer to Barcelona was £64.98m.
The club declined to comment on the leaked report which also alleges that Liverpool are still owed a final payment of £12.98m from the Spanish club, which is due on July 31 this year.
Under the structure of the deal, Liverpool received four £13m payments, with the most recent being made on January 31.
Suarez has been a huge success at Barcelona, scoring 68 goals in 84 appearances and has won the Champions League, La Liga, Copa del Rey, UEFA Super Cup and the FIFA World Club Cup. In three-and-a-half years at Liverpool, Suarez scored 82 goals in 133 appearances.
He made his return to international football last week, scoring in a 2-2 draw with Brazil in what was his first game time for Uruguay since completing his nine-match suspension for biting Italy's Giorgio Chiellini at the 2014 World Cup.
The 29-year-old recently stated that he is happy in Spain and, if he were to return to the Premier League, would only consider rejoining Liverpool.
Suarez is expected to line up for Barcelona when they take on Real Madrid in El Clasico, live on Sky Sports 2HD from 7pm on Saturday.