The Germany international was transferred to Liverpool for a record-breaking fee of £125m.
Rolfes explained that the club's financial structure is designed to ensure sustainable spending.
He noted that when a club has high revenues, it can be challenging to acquire players at a low cost.
Rolfes emphasized the importance of having guidelines to govern transfer fees and salaries.
He revealed that the club was willing to make an exception for Wirtz, who was a key player for the team and the fans.
Rolfes stated that the club would have been willing to break its financial framework to keep Wirtz, as he was an important asset to the team and the club's reputation.
