Brazil star Neymar is keen to leave Paris just two years on from his world-record €222million move from Barca.
The Catalans are favourites to sign the 27-year-old and the latest reports have suggested they could try to strike a loan deal, including the option to buy, in order to bring Neymar back to Camp Nou without the need to offset the cost by selling several first-team players.
At the presentation of new signing Junior Firpo on Sunday, club president Josep Maria Bartomeu said more arrivals should not be discounted between now and the end of the Spanish transfer window on September 2.
However, Cardoner thinks any potential Neymar deal is impossible unless there are developments between the player and PSG.
"As of today, there's no Neymar case, as the president said, and it's complicated," he told TV3.
"We are passive actors. We know he's not happy in Paris and it's a situation that needs to be resolved in Paris.
"We haven't spoken to them. There is a lot of respect between the clubs and if there is a Neymar case one day, we'll talk.
"Today, at this time, it's ruled out."
🔊 Cardoner: "Ver a Neymar en el Barça es complicado. Somos un actor pasivo. Es una situación que tiene que resolverse en París"— Mundo Deportivo (@mundodeportivo) August 4, 2019
❌ "Nosotros no hemos hablado con Neymar. Respetamos al PSG. No hay caso Neymar" https://t.co/NL9qBfaFyL #GamperFest pic.twitter.com/5R5nTDoRVf
Neymar watched from the stands as PSG came from behind to beat Rennes 2-1 to win the Trophee des Champions in Shenzhen on Saturday.
He was seen joking with team-mates after being pulled into the on-pitch celebrations by Marco Verratti, but there was a contentious moment when Kylian Mbappe appeared to push him out of the way as the team posed for photos with the trophy.
Neymar only resumed team training last Thursday following an ankle injury sustained in Brazil's friendly win over Qatar in June, which saw him miss their Copa America triumph.