Farhad Moshiri must sanction the sale of Everton outcast Bernard at the end of the season.
According to the Liverpool Echo, Bernard is one of a clutch of first-team players who are facing uncertain futures at Goodison Park ahead of the summer transfer market.
The Toffees are expected to limit their activity in the off-season to the arrivals of two or three players, as Carlo Ancelotti strives to build on last year’s signings.
Work will also be done to trim the fringes of the squad with the removal of those currently operating below the required standard, and are prepared to sell striker Moise Kean for the right price amid interest from Paris Saint-Germain and Juventus.
The Merseyside future of Joshua King is also noted to be up in the air, while Bernard is expected to be sold after a January exit fell through.
Bernard was heavily linked with move to Al Nasr during the winter market, but a deal to join the United Arab Emirates outfit broke down on Deadline Day.
Reports by The Telegraph had suggested Everton valued Bernard at £9m in efforts to trim the club’s wage bill, although later claims by Fussball Transfers alleged that an agreement was reached over a loan that carried a €5m (£4.5m) obligation to buy.
Bernard has struggled to prove himself to Ancelotti since the closing of the winter market, with the 28-year-old playing only three times in Everton’s last nine Premier League games.
Bernard has lived life on the fringes of Ancelotti’s plans all season, with the Brazilian only starting three Premier League fixtures and making a further six appearances from the bench.
Only three outfield players currently at Goodison Park have featured less often in the top-flight this term than Bernard, with his return of 393 minutes only greater than the 69 minutes given to Niels Nkounkou, 118 awarded to King and 212 Fabian Delph has played.
It has been no surprise that Ancelotti has often overlooked Bernard, even when Everton have been trailing in games, as the 14-cap maestro has only had a direct influence on the scoreline once when he scored in a 3-1 defeat to Manchester United.
His last Premier League assist came in January 2020 when Bernard set Kean up to open the scoring in a 2-2 draw with Newcastle United, some 22 appearances ago.
All the while, Bernard has been stealing a living at Goodison Park as Everton’s joint highest-earner with Yerry Mina on a £120,000-per-week contract, which has effectively seen Moshiri pay Bernard close to £1.1m for each start in the Premier League this term.
It has been 27 weeks since the Toffees kicked off their campaign with a 1-0 win over Tottenham Hotspur, seeing Bernard earn £3.25m in wages to take his total income since joining the Blues on a free transfer from Shakhtar Donetsk in 2018 to £16.5m.
Bernard would be due a further £8m in wages if he sees out the remaining 15 months of his contract, making it vital that Moshiri cuts both his, and Everton’s, losses this summer.