It was claimed Barca were happy for the midfielder to leave last month due to his wages being a drain on the club's budget.
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But Laporta insisted today: "Ilkay Gundogan is an excellent player and a great person. The year we've had him has been amazing.
"After a meeting with (Hansi) Flick and having assessed the squad's situation, he decided he wanted to leave. It is purely a sporting decision.
"I have heard that it is a financial decision, but no."