Manchester City recently revealed how much the 27-year-old's dispute with the club and subsequent exile had cost him in unpaid earnings.
But Paul McCarthy has hit back at reports over the player's monetary losses, insisting the ex-West Ham man made the agreement to waive his wages in order to remain in his native country.
"They [the papers] are running a story based on a briefing given by Manchester City, that Carlos has lost £9.3milion in lost wages and bonuses which is a lot money," McCarthy told Sky Sports News.
"When Carlos went back to Argentina in November, he and the club came to agreement that he waived his wages - because he was not at Manchester, Carrington, so he waived his wages.
"And the situation is now that - quite frankly from Carlos' point of view - it is never about the money, it is not an economic situation with Carlos; if it had been he would have sat down with City about extending his contract which was on the table at one stage, but that is obviously not the case now and we wait and see what happens over the transfer window."
City has held talks with AC Milan, Inter and PSG as it looks to sell the striker but as of yet, no deal has been reached with any club, with the French side the latest to reveal negotiations had broken down.
However, McCarthy claims Tevez is aware that City will not sell him at a cut-price just to ensure a quick exit for the player from Eastlands.
"Nobody has been under any illusion that City would accept a lower bid, a cut-price, cheap bid - there has never been that understanding," he added.
"From the outset we knew City would only accept market value and rightly so; why wouldn't they and Kia and Carlos have no issue with that, they have the right to demand any price they wish as, Khaldoon Al Mubarak [City chairman] pointed out, he is still under contract.
"Manchester City set the price; the fact Carlos has not played since September will influence that - but they set the price, they put the valuation on him, we can agree personal terms, discuss them with potential suitors but nobody but Manchester City can put the price on Carlos Tevez.
"He [Tevez] is acceptant of the situation, he knows it [the transfer window] closes next week - everyone is fully aware that Kia has been given the mandate to discuss terms with other clubs, but it is then up to those clubs to come to agreement with City over a fee."
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