There has been a lot of speculation about Lionel Messi signing a new Barcelona contract, but the latest reports from Marca claim that the Argentine wants clarification on 4 key factors before signing a new contract.Financial Fair Play is a major obstacle and Barcelona will have to work around it and ensure they cut their salary expenses in order to accommodate Lionel Messi's new contract.🚨 Sportskeeda x Fabrizio Romano 🚨👀 Cristiano Ronaldo and Leo Messi in the spotlight🔥 Arsenal’s ambitious summer plansLatest updates from @FabrizioRomano as the transfer window begins to heat up 👇https://t.co/nAP6PHbQwr— Sportskeeda Football (@skworldfootball) July 1, 2021With Barcelona stretched financially and deferring payments, Lionel Messi reportedly wants some guarantees before he committs to a new deal. The barriers standing in the way of a new Barcelona contract are:#1 Tax matters and finances should be clearly explained and defined by the Barcelona boardBarcelona's Lionel Messi Testifies In Fraud CaseLionel Messi wants payment terms and tax matters to be clearly defined by the Barcelona board. Barcelona have also delayed a lot of payments so far.If Lionel Messi does move abroad after a couple of years, he wants to be clear as to which country his deferred payments will be taxed in.#2 Payment terms and the issue of deferred payments in Lionel Messi's new contractJoan Laporta Is Inaugurated As New FC Barcelona PresidentBarcelona have a lot of financial problems and they are desperately trying to reduce their wage bill. Amidst all that, there is no clarity on the payment structure of Lionel Messi's contract and how and when he will be paid.Lionel Messi is currently a free agent. His salary might be a tad costly, but he’s half decent and might be worth a punt.— Gary Lineker 💙 (@GaryLineker) July 1, 2021There is also the issue of deferred payments. Barcelona have a number of pending payments which are yet to be credited to Lionel Messi. His advisors want clarity on the pending payments and want to know if they will be added to the new contract.#3 Financial GuaranteesThe Coronavirus pandemic forced FC Barcelona to play in front of empty stadiumsAnother major issue reported is that Lionel Messi wants guarantees that his payments will be fulfilled regardless of whether there is another event like the Covid-19 pandemic in the future.Even if Barcelona are forced to play in empty stadiums in the future, Lionel Messi is looking for clarity from the Barcelona board and wants guarantees that his salary will be paid in full.#4 The sporting project at BarcelonaFC Barcelona Sign Sergio AgueroLionel Messi always wants Barcelona to be competitive and challenge for top honors. The signings of Sergio Aguero, Memphis Depay and Eric Garcia are a step in the right direction.However, there are still a lot of issues to be sorted before Lionel Messi commits himself to a new deal.Also read: Jim Beglin's column - Euro 2020: 5 players who have surprised everyone with their performances