FC Bayern Munich apparently continues to face financial difficulties, which the club hopes to address through drastic measures and by setting a minimum target in the Champions League. According to Sport Bild, the German record champions are facing the prospect of posting a loss for the first time this financial year. Consequently, the club’s management had set reaching the Champions League semi-finals as a minimum target internally in order to prevent potential losses. The imminent qualification for the quarter-finals will bring Bayern €12.5 million, a sum that can already be counted on following their 6-1 victory in the first leg of the round of 16 against Atalanta Bergamo ahead of Wednesday’s return leg. Advancing once again against Real Madrid, who beat Manchester City, would mean a further €15 million in additional revenue. Furthermore, sporting director Max Eberl was once again tasked at the supervisory board meeting in February with reducing wage costs. A task which, as in the previous year, is, however, fraught with a number of problems.Following the departure of top earners such as Leroy Sané, Kingsley Coman and Thomas Müller last summer, the salary hierarchy could shift upwards again in the coming months.For one thing, Dayot Upamecano has moved into ‘Category 2’ of the top earners following his contract extension, a category in which players earn up to €20 million. This group also includes Joshua Kimmich, Alphonso Davies and Manuel Neuer, including bonuses. Should the latter not retire and sign another one-year contract, the long-standing number one would, according to the report, have to take a pay cut. Eberl had already managed this with Serge Gnabry’s contract extension (until 2028), whilst Upamecano, Davies and Musiala became more expensive. Michael Olise and Luis Diaz are also said to be on a similar salary level to the international. The combined annual salary of the wing duo is estimated at 34 million euros – around six million euros less than Coman and Sane. Konrad Laimer, meanwhile, could be set to move up the salary ladder. The Austrian’s salary, including bonus payments, amounts to a sum in the tens of millions, placing him in the ‘average earner’ category. According to reports, tough negotiations are currently taking place behind the scenes regarding an extension of his contract, which is due to run until 2027. According to Sky, the defensive specialist is demanding €15 million a year to stay long-term, which is why talks are reportedly currently on hold. Further savings are also on the horizon due to the imminent departure of Leon Goretzka, who reportedly earned a similar amount to Olise and Diaz. In addition, Raphael Guerreiro (contract until 2026) is expected to leave the club, with his earnings in the same ballpark as Laimer’s. Alexander Nübel, currently on loan at VfB Stuttgart, is meanwhile set to be sold. In the cases of Sacha Boey (Galatasaray Istanbul) and Joao Palhinha (Tottenham Hotspur), the Bayern bosses are hoping that the respective purchase options will be exercised. Nicolas Jackson, who was signed on loan shortly before the transfer window closed, will also be removed from the payroll, as FCB will not be exercising the purchase option for the striker on loan from Chelsea FC. Eberl recently hinted that he is feeling pressure from above in relation to alleged interest in Bundesliga rising star Luka Vuskovic. “We can’t just sign every good player that the public thinks absolutely must join FC Bayern,” Eberl cautioned, referring in particular to the powerful supervisory board led by honorary president Uli Hoeneß and former CEO Karl-Heinz Rummenigge: “Because then at some point the other side will come along and say: ‘Max, we’re not just throwing money around. We can’t just keep bloating the squad like that.’ That’s why: he’s a very good player, no question, but our main focus is on internal transfers, and that’s well known.”Add GOAL.com as a preferred source on Google to see more of our reportingIt is no longer a secret that Bayern Munich are having to tighten their belts financially compared to the past. Honorary President Uli Hoeneß has pointed out on several occasions in recent months that there is not much left of the club’s legendary fixed-term deposit account. However, *Sport Bild* has now revealed that the worry lines on the management’s faces are nowhere near as deep as one might assume given the financial situation. According to the report, there is apparently a second fixed-term deposit account which Bayern could tap into in an emergency. A three-figure million sum in liquid assets is said to be available at Stadion GmbH. Nevertheless, the club is determined to avoid going into the red at all costs. Thanks in part to additional revenue from the Club World Cup, Bayern were still able to post a profit last year. An annual surplus of 27.1 million euros was achieved.