Barcelona have been ordered by a local court to provide details about the signing of Neymar before a decision is made on whether to open proceedings against club president Sandro Rosell for the misappropriation of funds.
The case has been brought to court by club member Jordi Cases.
The Brazil forward signed for the Spanish champions in the close season for €57.1 million of which €17.1 million went to his former club Santos, it was said in court.
Cases is looking for clarification over what happened to the remaining €40 million, which Barcelona say was paid to a company, named in media reports as Neymar & Neymar.
"It is not known what has really taken place with the €40 million supposedly paid to the player or his representatives," Cases said in a statement read out at the hearing on Wednesday.
The judge Pablo Ruz has given Barcelona five days to provide Neymar's contracts.
He has also asked for the club's financial records from the previous three years to cover the period during which negotiations for the 21-year-old's signing took place.
"It is a charge without basis. I am relaxed," Rosell told reporters on Monday.
Barcelona spokesman Toni Freixa said the club had nothing to hide.
"We have acted with complete transparency and we have nothing to be concerned about," he told a news conference on Monday.
"We have explained the details of the transfer... €40 million went to a company. If any judicial body asks for the information then there will be no problem.
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