The Copa Libertadores winners say that the 20-year-old Brazil international will be moved on if his valuation is met but that they are happy to keep him for another season
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The youngster's agent hinted that the Copa Libertadores final triumph over Olimpia on Wednesday was to be his final performance for the club and Maluf admits that a sufficiently large offer would see Bernard depart.
"The president [Alexandre Kalil] has already made very clear, if an offer of €25 million [£22m] arrives, he is going to sell and we will buy another player," Maluf told Radio Globo.
"If this offer did not appear, Bernard will stay at Atletico. He is young and can leave at the end of the year."
Tottenham had previously been in the running for Bernard's signature but his repesentative revealed on July 2 that Andre Villas-Boas's men had been priced out of the chase.