In response to FIFA's sanction, Barcelona have realised a fourteen point statement detailing the reasons they will be appealing the ban.
The statement highlights how Barça are aware of what dangers an under-18 player can face and how "FCB does guarantee the development of its players through the model of La Masia." They point towards how each La Masia student is offered "educational training programs, accommodation, meals, medical care, attention to the needs of children and sports development plans." While noting that it should be "people before athletes" something they believe FIFA have not taken into consideration.
The club also states that "All FCB players have always had their federal licenses as required by the respective federations. All of them at all times."
They go onto to note that some players in question by FIFA have gone on to represent the Catalan Football Federation and played in regional tournaments. Also that "Since this process was started by FIFA, the federation licenses held by the affected players have been withdrawn and they have not featured in official matches. Thus, there has been no non-regulatory participation in athletic endeavours by any of the aforementioned players."
The club then turns it's eyes to more general law and explains that Barça have not broken any civil laws as all children who train at La Masia are legal residents in the country. Whilst also ensuring that any of the in question players will not have their contracts revoked by the club and will continue at La Masia.
Next the club states how La Masia has been praised by FIFA in the past for being "an example of good practice." They also reveal that they have spoken to FIFA several times in order to try and "revise the regulations intended to protect minors..." They highlight how Barcelona's candidates for the Ballon d'Or "is an example of FIFA's recognition of our sports training and development procedures."
Finally they estimate that there are 15,000 underage players born outside of Spain in Catalonia alone who are also registered with their federation. Which "according to the criteria used in this case by FIFA, would have to be considered to be in a similarly unauthorised state."
After concluding their points, the club then says they will present this to FIFA and if necessary, "take the resulting resolution to the Tribunal d'Arbitratge de ‘Esport." In the meantime, "FCB will also demand the relevant interim measures needed to preserve the Club's rights, amongst which are those along to it to sign players in transfer windows."