Fifa Annual Report 2023

BEYOND
GREATNESS™
ANNUAL REPORT 2023
ANNUAL REPORT 2023
2022 FIFA
HIGHLIGHTS
FIFA PRESIDENT OUTLINES In March 2023, upon re-election to In December 2023, at the FIFA Football
serve a second term as FIFA President, Summit in Jeddah, Saudi Arabia,
STRATEGIC OBJECTIVES Gianni Infantino took to the stage President Infantino officially revealed
at the 73rd FIFA Congress in Kigali, the Strategic Objectives for the Global
Rwanda, and made 11 pledges for Game: 2023-2027 to representatives of
the future to ensure the continued all of FIFA’s 211 Member Associations.
growth of the global game.
WOMEN’S GAME GOES In July and August 2023, the ninth two billion fans watching on television,
edition of the FIFA Women’s World partnership packages sold out and
BEYOND GREATNESS™ Cup™ was co-hosted by Australia thrilling action on and off the pitch
and Aotearoa New Zealand in what during the month-long festival of
was a record-breaking tournament football meant a legacy was cemented,
of firsts: more countries competing and a generation inspired.
than ever before, record ticket sales,
FIFA FORWARD DRIVES Published in December 2023, the FIFA the 211 Member Associations. From
Forward Report revealed that across 2023 on, FIFA Forward 3.0 promises to
RECORD INVESTMENT the first two cycles (2016-2022) deliver more improvements than ever
of the FIFA Forward Programme before, with each member association
approximately USD 2.8 billion was eligible to receive USD 8 million per
made available for investment in four‑year cycle.
FIFA ACADEMIES FIFA’s Chief of Global Football FIFA’s 211 Member Associations by
Development Arsène Wenger the end of 2027, so that in generations
PLAN UNVEILED announced plans to have to come, every promising player will
a recognised elite talent have the chance to flourish, and every
development academy in most of talent the chance to shine.
FOOTBALL UNITES In testing global times, there was one officials together at FIFA tournaments
constant unifying factor in 2023 – the and events across every continent.
THE WORLD beautiful game. Football, once again, Never before has FIFA’s mantra been
drew fans, players, coaches and as poignant as it was in 2023.
GROUNDBREAKING In December 2023, the FIFA Council Mundial de Clubes FIFA™, and it will
approved plans that will revolutionise feature clubs from each of the six
32-TEAM FIFA CLUB WORLD the global game at club level, with the confederations. The inaugural edition
CUP™ LAUNCHED launch of the first 32-team FIFA will take place in the United States
Club World Cup™. The truly global between 15 June and 13 July 2025.
tournament’s official name will be
3
ROLL OF HONOUR ANNUAL REPORT 2023
ROLL OF HONOUR
FIFA CLUB WORLD CUP FIFA WOMEN’S WORLD CUP FIFA CLUB WORLD CUP
MOROCCO 2022™ AUSTRALIA & NEW ZEALAND 2023™ SAUDI ARABIA 2023™
Winners: Real Madrid CF Winners: Spain Winners: Manchester City FC
MAY-JUNE NOVEMBER-DECEMBER
2023
FEBRUARY DECEMBER
JULY-AUGUST
FIFA U-20 WORLD CUP FIFA U-17 WORLD CUP

ARGENTINA 2023™ INDONESIA 2023™
Winners: Uruguay Winners: Germany
4 5
EXECUTIVE FOREWORDS ANNUAL REPORT 2023
EXECUTIVE
FOREWORDS
08 FIFA President’s foreword
10 FIFA Secretary General ad interim‘s foreword
12 A message from Fatma Samoura
14 Looking ahead
6 7
FIFA PRESIDENT’S FOREWORD ANNUAL REPORT 2023
Welcome to this reflection on the many and varied

achievements of 2023, another year in which our
I WAS HONOURED AND mission was to make football truly global. Together
PRIVILEGED TO EARN A with all the football stakeholders, we have worked
SECOND MANDATE AS FIFA on a great variety of projects to boost football and as
PRESIDENT AT THE 73RD FIFA we now look to the future, our vision is to continue
CONGRESS IN KIGALI, WHERE to unite the world.
I OUTLINED THE ELEVEN
I was honoured and privileged to earn Under-17 level so that boys and girls It also provides us the opportunity
STRATEGIC OBJECTIVES THAT a second mandate as FIFA President will compete annually rather than every to play our role in society in the
WE WILL BE FOCUSING ON at the 73rd FIFA Congress in Kigali, two years from 2025. The Under-20 best way, hand in hand with our
OVER THE COURSE OF THIS where I outlined the eleven strategic

objectives that we will be focusing
tournaments will remain every two
years, but the women’s tournament
211 Member Associations and using
our platform to continue the fight
NEW CYCLE. on over the course of this new cycle. will see an increase in the number of against discrimination. And it allows
One of those was to deliver the greatest participants as we raise the number of us to unite the world through football,
ever FIFA Women’s World Cup, and I can playing opportunities. many examples of which you will see in
confidently say that we did just that in this Annual Report.
Australia and New Zealand. Creating chances is important because
in some parts of the world, there is not Last but surely not least, I would
The tournament had two billion viewers enough football and that is something like to thank Fatma Samoura for
worldwide, almost two million people we have to address at both grassroots her hard work, professionalism and
came to the stadiums, and more than and elite levels. Sixteen more teams will dedication in serving football as FIFA
770,000 visited the FIFA Fan Festivals. line up for the next men’s FIFA World Secretary General for the past seven
The FIFA Congress in Bangkok in May Cup in Canada, Mexico and the United years – being the first woman in the
2024 will determine the hosts of the States than appeared in Qatar, giving us history of the organisation to hold
next edition in 2027, when our goal will 104 Super Bowls to look forward to in this position, brilliantly leading the
be to build on that further. little more than a month. FIFA administration and inspiring
many of us throughout her tenure.
The 74th FIFA Congress will also In advance of that, the Mundial de The achievements you will read
be presented with a revision of Clubes FIFA – a new competition hereafter are also thanks to her.
the FIFA Statutes, as a continuous occupying the same slot as the old FIFA
review of our regulations is vital to Confederations Cup – will help us to Yours in football,
ensuring FIFA remains fit for purpose. foster the future of club football – and
Good governance is and will always align well with the rivalries that will span
be a key priority, including optimising from the new Coupe Intercontinentale
the FIFA Clearing House to ensure that de la FIFA, which will be held on an
more money from player transfers annual basis.
remains in football, rewarding the Gianni Infantino
clubs where players are trained This report chronicles the financial FIFA President
and developed. results of FIFA, and a crucial objective
to ensure the sustained development
Through all of our business, we will of football is to optimise revenues.
invest in technology, optimising it on the The last FIFA Congress approved a
field and, through FIFA+, making sure budget of USD 11 billion for this cycle.
that football continues to engage
digitally with contemporary audiences. That allows us to invest in talent
development, in FIFA Academies around
These pages in future years will include the world, in coaching, in education,
reviews on more tournaments. The in referees, in medical matters and so
FIFA Council has decided to increase much more.
the number of youth competitions at
8 9
FIFA SECRETARY GENERAL AD INTERIM‘S FOREWORD ANNUAL REPORT 2023
I am very proud to present the Annual Report for

2023, another year of important milestones for
YOU HAVE MY FIRM
FIFA and football, and a year that was particularly
COMMITMENT THAT THE illustrative of the success that can be achieved when
FIFA ADMINISTRATION global football not only comes together but also
WILL ALWAYS BE AT THE works together.
SERVICE OF GLOBAL
FOOTBALL, STARTING
OF COURSE WITH OUR The resounding success of the FIFA 2023 was also a significant year for me always receptive to new ideas and are
MEMBER ASSOCIATIONS, Women’s World Cup Australia & New personally and professionally. I was not afraid to innovate.
THE GUARDIANS OF OUR Zealand 2023, the first FIFA tournament given the great honour of assuming
to be held across two different the role of Secretary General on an Looking ahead, the future is very bright.
GAME AROUND THE confederations, which featured more interim basis. Preparations are well under way to
WORLD. teams than ever, will live long in the deliver a range of new and revamped
memory as a watershed moment and I am hugely grateful to the FIFA competitions for men and women
a step forward for women’s football. President and the FIFA Council for across club and national-team football,
You will see in the pages that follow putting their trust in me to fulfil this giving players, teams, fans and others
the remarkable number of impressive responsibility. I have the great pleasure more opportunities to participate and
statistics that were achieved and of leading an administration that is thrive. Increasing investment will be
the records that were surpassed in great shape now and perfectly set made in development via FIFA Forward,
in delivering that tournament. up to manage the opportunities and the Talent Development Scheme and
I would like to underscore that these challenges that lie ahead. This is down other programmes that continue to
achievements are the result of work to the superb job done by Fatma be rolled out every day, hand in hand
that goes on every single day not only Samoura over seven years at the head with our counterparts at member
in the FIFA administration, but also in of this administration. I am immensely associations, confederations and
the administrations of the member grateful to Fatma for this and for her regional associations globally.
associations, confederations, clubs great work in putting our organisation
and all other stakeholders. They are back where it should be as a respected, Foundations are also being laid to reach
accomplishments of which we can all credible and responsible global new heights once again at the Mundial
be proud. governing body. de Clubes FIFA (FIFA Club World Cup)
in 2025, the FIFA World Cup 26 and the
Another highlight of the year was the You have my firm commitment that FIFA Women’s World Cup 2027, where
FIFA Congress that took place in Kigali, the FIFA administration will always we will once more welcome you to
Rwanda. It was a pleasure to bring be at the service of global football, share in these achievements together.
the entire world together again for starting, of course, with our member
the fourth FIFA Congress to be held associations, the guardians of our game I hope you will enjoy reading about
in Africa. Following the unanimous around the world. FIFA will always these efforts and all the other positive
re-election of FIFA President Gianni be open to all those who care about steps that FIFA continues to make in
Infantino on the day, he shared with football and who want to safeguard more detail in this Annual Report.
us his 11 strategic objectives to guide it for future generations to enjoy,
global football through this cycle, just as we have all had the privilege
and the FIFA administration is already of doing. FIFA is here to govern but
hard at work to make these a reality. also to listen and collaborate, and the
We look forward to continuing to door is always open. In this context,
collaborate with all of you to realise FIFA understands that for football to
these objectives on the ground in every remain the exceptional force that it is, Mattias Grafström
country around the world. responsible change is necessary. We are FIFA Secretary General ad interim
10 11
MESSAGE FROM FATMA SAMOURA ANNUAL REPORT 2023
A message from Fatma Samoura

FIFA Secretary General 2016-2023
Joining FIFA was the best decision of much more diverse organisation than it The pace of change is nothing short
my life. I am immensely proud to have was before my arrival, with a workforce of breathtaking, and though I have
been its first female Secretary General comprised of more than 70 different now left FIFA, I am very confident
I WILL ALWAYS BE GRATEFUL and the first non-European to hold the nationalities and where over 40% of our that momentum will continue to
TO PRESIDENT INFANTINO post, and to have helped transform staff are female. build around diversity and inclusivity.
the organisation to such an extent that Because FIFA changed fundamentally in
FOR GIVING ME THIS it is now respected by world leaders But my main motivation for joining my seven years there, because FIFA now
UNIQUE OPPORTUNITY and has become a valued partner for FIFA was that, working in zones of has the determination to make change
AND SHOWING ME numerous United Nations agencies and

other international organisations.
conflict with the United Nations,
I had witnessed football’s power to
in football, and use football to make
positive change in society.
SO MUCH TRUST AND transform lives, especially those of
UNDERSTANDING, AS WELL The invitation for me to join FIFA in

2016 took me completely by surprise,
women and girls, and I believed I could
help harness this potential. That is why
I will always be grateful to President
Infantino for giving me this unique
AS OFFERING ME SUCH and I have to say that I could never have I am especially proud of our record opportunity and showing me so much
INCREDIBLE SUPPORT. imagined that I would leave the United

Nations after 21 years to serve football.
with women’s football. We launched
the first-ever FIFA Women’s Football
trust and understanding, as well as
offering me such incredible support.
Strategy in 2018, including the aim to
It was certainly not easy, especially at double the number of girls and women I thank everyone at FIFA with all my
the start when, under the leadership who play football worldwide to 60 heart and wish you all the best for
of the new FIFA President, Gianni million by 2026 – a target we are well on a future in which Football Unites
Infantino, we successfully worked the way to reaching. the World.
to overhaul the whole structure of
the organisation to make sure it was The FIFA Women’s World Cup 2019️
more productive and efficient, and to was a resounding success, but it was
ensure that every cent of our revenue the FIFA Women’s World Cup 2023️ in
went where it was supposed to go – to Australia and Aotearoa New Zealand,
growing and developing football around a tournament of many firsts, the first
the world. to feature 32 teams with an estimated
two billion people engaged with the Fatma Samoura
One of our first decisions was to split tournament around the world, record
the administration into two pillars, each attendances and viewing audiences,
with its own Deputy Secretary General: higher playing standards and more
one dedicated to administrative and countries capable of competing at
financial matters and one to developing the highest level, which transformed
football and organising competitions. the sport.
We introduced a new and fully
developed Women’s Football Division, Together, we fulfilled a target I set
a Technical Development Division back in 2017: to show that women’s
(which has since evolved into the football could stand on its own two
Global Football Development Division), feet financially.
a Chief Legal & Compliance Officer, and
improved programmes for FIFA’s 211
Member Associations. FIFA is also a
12 13
LOOKING AHEAD ANNUAL REPORT 2023
LOOKING
2024 promises to be an exciting time for FIFA – with
tournaments taking place in Asia, Europe and the
Americas, a FIFA Congress in Thailand and The Best
AHEAD
FIFA Football Awards™ in the United Kingdom,
to name but a few.
JANUARY JUNE-JULY SEPTEMBER-OCTOBER

THE BEST FIFA FOOTBALL AWARDS™ MUNDIAL DE CLUBES FIFA™ DRAW FIFA FUTSAL WORLD
CUP UZBEKISTAN 2024™
The world’s top players, coaches, One year ahead of FIFA’s new and
fans, goals and acts of fair play were exciting global club competition, The tenth edition of the FIFA Futsal
recognised in London, England, the game’s best teams will discover World Cup™ will take place – for the
on Monday, 15 January 2024 at their pathway to becoming world first time – in Uzbekistan. It will feature
the eighth edition of The Best FIFA champions as the draw for the Mundial 24 nations from six confederations,
Football Awards™ as members of the de Clubes FIFA™ will take place. all competing to try and dethrone
football family gathered for a glittering Portugal. The action will begin on
ceremony to honour the outstanding 14 September and conclude with the
members of the global game. final on 6 October 2024.
FEBRUARY JULY-AUGUST OCTOBER-NOVEMBER

FIFA BEACH SOCCER MEN’S AND WOMEN’S OLYMPIC FIFA U-17 WOMEN’S
WORLD CUP UAE 2024™ FOOTBALL TOURNAMENTS WORLD CUP 2024™
Sixteen of the world’s best beach The football tournaments at the 2024 The eighth edition of the FIFA U-17
soccer teams competed at the FIFA Summer Olympics will take place in Women’s World Cup™ will take place
Beach Soccer World Cup™ in Dubai seven cities across France – Marseille, in October/November – as 16 of the
between 15 and 25 February 2024. Lyon, Paris, Bordeaux, Saint-Étienne, world’s best young teams vie for the
It was the 12th edition of the event Nice and Nantes. Continental title currently held by Spain.
organised by FIFA, which always qualification pathways lead to an
guarantees fun, sun, goals and exciting, global and passionate finals
atmosphere for all the family to enjoy. event. The action will start on 24 July
and conclude on 10 August.
MAY AUGUST-SEPTEMBER DECEMBER

74TH FIFA CONGRESS FIFA U-20 WOMEN’S WORLD COUPE INTERCONTINENTALE
CUP COLOMBIA 2024™ DE LA FIFA
The 74 FIFA Congress will take place
th
in Bangkok, Thailand, on 17 May 2024. The first of two FIFA Women’s World The inaugural edition of the
It will be the first time that Thailand Cups in 2024 will take place in newly‑announced Coupe
has hosted a FIFA Congress, as 211 Colombia in August and September. Intercontinentale de la FIFA will
Member Associations come together This will be the 11th edition of the conclude in December 2024, with a
to vote on a number of key issues – FIFA U-20 Women’s World Cup™, final at a neutral venue between the
including confirmation of the host and for the first time it will include UEFA Champions League winners and
nation or nations of the FIFA 24 teams competing for the title of the winners of an intercontinental
Women’s World Cup 2027™. world champions. play-off.
14 15
CONTENTS ANNUAL REPORT 2023
CONTENTS
018 2023 AT A GLANCE
FIFA Women’s World Cup Australia & New Zealand 2023TM 20

138 GOVERNANCE
73rd FIFA Congress 142

FIFA Club World Cup Morocco 2022™ 24 FIFA Council meetings 2023 146
FIFA Club World Cup Saudi Arabia 2023™ 28 Legal & Compliance 150
FIFA U-20 World Cup Argentina 2023™ 32 Compensation 166
FIFA U-17 World Cup Indonesia 2023™ 36
The Best FIFA Football Awards™ 2022 40
FIFA World Cup 26 TM
brand launch 46
FIFA+ and Digital 52
FIFAe 58
062 AROUND FIFA
FIFA Forward 64
170 FINANCIALS
2023 Financials in review 174
Social responsibility and education 70 2025 Budget 182
Global football development 78 2023 Financial statements 190
Women’s football 82 Annexe 256
Professional football 88
FIFA Football Summit 2023 92
FIFA Foundation 100
FIFA Museum 104
FIFA statistics 106
108 COMPETITIONS
FIFA Women’s World Cup Australia & New Zealand 2023TM 110
266 IN MEMORIAM
Mundial de Clubes FIFA TM

130
Coupe Intercontinentale de la FIFATM 136
16 17
2023
NOTESAT|A2022
GLANCE
FINANCIAL STATEMENTS ANNUAL REPORT 2023
2023 AT A GLANCE
20 FIFA Women’s World Cup
Australia & New Zealand 2023™
24 FIFA Club World Cup Morocco 2022™
28 FIFA Club World Cup Saudi Arabia 2023™
32 FIFA U-20 World Cup Argentina 2023™
36 FIFA U-17 World Cup Indonesia 2023™
40 The Best FIFA Football Awards™ 2022
46 FIFA World Cup 26™ Official Brand launch
52 FIFA+ and FIFA Digital
58 FIFAe
18 19
FIFA WOMEN’S WORLD CUP AUSTRALIA & NEW ZEALAND 2023™ ANNUAL REPORT 2023
FIFA WOMEN’S WORLD CUP Olga Carmona scored the winning goals
for La Roja in both the semi-final and final,
In 2023, records were broken on and off
the pitch. A total of 164 goals – the most
AUSTRALIA & NEW ZEALAND 2023™

Salma Paralluelo’s performances earned ever at a FIFA Women’s World Cup – were
her recognition as the tournament’s Best scored. Twelve of these goals came from the
Young Player, while Aitana Bonmatí’s brilliance tournament’s eight debutant nations, each
was recognised with the Barcelona Femení of whom competed spiritedly on women’s
player being named the adidas Golden Ball football’s grandest stage. Half of the debutant
winner, an award decided by the FIFA teams recorded a win, while north African
Technical Study Group. nation Morocco managed two – enough to see
the Atlas Lionesses advance from a challenging
From the opening whistle in Auckland/Tāmaki Group H at the expense of two-time
Makaurau to referee Tori Penso’s final salute FIFA Women’s World Cup winners Germany.
at Stadium Australia in Sydney/Wangal – one
that crowned Spain as FIFA Women’s World
Cup winners for the first time – the tournament
thrilled fans with excitement, drama and
passion. Over 115,000 supporters flocked to
two stadiums on the first matchday, setting the
tone for a month that would witness new stars
emerge, giants fall and history be made.
The ninth edition of the FIFA Women’s Spain dazzled throughout the
In July and August
2023, history was made
World Cup™ was co-hosted by
Australia and Aotearoa New Zealand
tournament, scoring 18 goals on their
way to lifting the iconic FIFA Women’s
“This FIFA Women’s
on and off the pitch in July and August 2023. Presented World Cup Trophy at Stadium Australia World Cup has been truly
as a tournament of firsts and one in Sydney/Wangal. La Roja overcame
and the world united to that would elevate women’s football four European challengers in the
transformational, not only in
celebrate the women’s Beyond Greatness™, the tournament knockout phase – Switzerland, the Australia and Aotearoa New
more than lived up to its hype, setting Netherlands, Sweden and England –
game in what turned Zealand but all over the world.”
new standards and benchmarks and and while it always takes a squad to win
out to be the biggest, receiving global applause. the trophy, several players underlined
Gianni Infantino
best and most exciting their status as bona fide women’s
FIFA President
football stars.
FIFA Women’s World
Cup™ of all time.
20 21
FIFA WOMEN’S WORLD CUP AUSTRALIA & NEW ZEALAND 2023™ ANNUAL REPORT 2023
HONOURABLE MENTIONS
AUSTRALIA
AWARDS
The Matildas provided many magic
moments on home soil, captivating
their country and global audiences alike. FIFA WOMEN’S WORLD CUP AUSTRALIA & NEW ZEALAND 2023™ AWARD WINNERS:
The team’s thrilling 20-penalty shoot-
out victory over France in Brisbane/ CHAMPIONS ADIDAS GOLDEN BALL
Meaanjin was watched by over 11
million Australians – the most-watched
Spain Aitana
programme in Australian TV history. Bonmatí
NEW ZEALAND
They may not have progressed from RUNNERS-UP ADIDAS GOLDEN BOOT
Group A, but the Football Ferns certainly
played their part in kick-starting
England Hinata
the greatest party of 2023. Hannah
Wilkinson’s perfect finish following a
Miyazawa
flowing team move against Norway at
Eden Park in the tournament’s opening
THIRD PLACE ADIDAS GOLDEN GLOVE
match sent 42,137 fans into a frenzy and
lifted New Zealand to their first-ever FIFA
Sweden Mary
Earps
Women’s World Cup win.
ENGLAND
The Lionesses reached the FIFA Women’s
World Cup final for the first time and FIFA BEST YOUNG PLAYER
produced their fair share of key moments
and headlines along the way. Lauren Salma
James electrified the group stage. Lauren Paralluelo
Hemp, James and Alessia Russo found the
back of the net three times each, while
goalkeeper Mary Earps was recognised as FIFA FAIR PLAY TROPHY
the tournament’s top shot-stopper as the PRESENTED BY MCDONALD’S
recipient of the adidas Golden Glove.
NEW TIME TO SHINE

Japan
The expanded format allowed more
teams than ever to showcase their skills
and inspire the next generation of young
women to shine. In 2023, eight nations
graced the greatest stage of all for the
first time – Haiti, Morocco, Panama,
the Philippines, Portugal, the Republic
of Ireland, Vietnam and Zambia all
competed and did themselves proud.
Four of the eight recorded victories, with
all performing admirably throughout. Go to page 110 for an in-depth
summary of the FIFA Women’s
Also for the first time, three African
World Cup Australia & New
nations – Morocco, Nigeria and South
Zealand 2023™
Africa – qualified for the knockout phase,
while Jamaica stunned footballing royalty
Brazil to advance from their group.
22 23
FIFA CLUB WORLD CUP MOROCCO 2022™ ANNUAL REPORT 2023
REAL MADRID AWARDS

REAL MADRID BEAT AL HILAL TO
CONTINUE EUROPEAN DOMINANCE
WIN THEIR
Real Madrid won a record fifth In an entertaining final, Vinícius
FIFA Club World Cup™ title, Júnior and Federico Valverde GOLDEN BALL
beating Asian representatives scored twice each, with Karim
from Saudi Arabia Al Hilal 5-3 Benzema adding a fifth for Vinícius
in the final. The tournament Real Madrid, while the Saudi Júnior
FIFTH FIFA
was staged in Morocco from side replied with a brace from
1 to 12 February 2023, having Luciano Vietto and a goal from
been pushed back from its usual Moussa Marega.
SILVER BALL
December slot because of the
FIFA World Cup Qatar 2022™. Real Madrid’s win saw Carlo
Federico
CLUB WORLD
Ancelotti equal Pep Guardiola’s
The Spanish side overpowered record of three FIFA Club World Valverde
Egypt’s Al Ahly 4-1 in the Cup titles as a coach, while
semi-finals after a goal by midfielder Toni Kroos became
Vinícius Júnior – later voted the most successful player in BRONZE BALL
CUP™ TITLE
the tournament’s best player the competition’s history
– gave them the breakthrough with six wins in as many Luciano
three minutes before half-
time. Meanwhile, two first-half
final appearances.
Vietto
penalties from Salem Al-Dawsari
helped Al Hilal to a 3-2 win over
FAIR PLAY TROPHY
South American champions
Flamengo in the other
semi-final. Real Madrid
“I must thank the Moroccan Football

Association and all the people of Morocco
for their hard work in organising the
tournament and for the warm welcome
they gave to its participants and the many
fans who came to enjoy the competition.”
Gianni Infantino
FIFA President
24 25
FIFA CLUB WORLD CUP MOROCCO 2022™ ANNUAL REPORT 2023
FIFA TRIALS LIVE COMMUNICATION

OF VAR DECISIONS
The tournament provided an ideal The first-ever live VAR explanation for
opportunity to conduct a trial of live fans took place during the opening
communication of video assistant match between Al Ahly and Auckland
referee (VAR) decisions for the first City. After reviewing an incident on the
time. The IFAB, at its meeting on edge of the Auckland City penalty area,
18 January 2023, gave the go-ahead referee Ma Ning announced that the
for trials of the system to take place at decision was a free kick for denying
international competitions during the a goalscoring opportunity, for which
following 12-month period. Auckland City’s Adam Mitchell was
shown a red card.
The system involves the match referee
announcing VAR review decisions to
the spectators in the stadium and the
live television audience. It is intended
to make the process clearer to fans.
AWAY FROM THE PITCH

Before the tournament, the
“We thought this FIFA Club World participating clubs’ captains –
Mohamed El Shenawy (Al Ahly),
Cup would be perfect because Cam Howieson (Auckland City),
it’s a multi-language competition, Éverton Ribeiro (Flamengo),
with teams and, of course, Toni Kroos (Real Madrid),
Nicolás Lodeiro (Seattle
spectators coming from all Sounders) and Yahya Jabrane
six continents.” (Wydad Athletic Club) – came
together to record a 30-second
Pierluigi Collina video with a simple message:
FIFA Referees Committee chairman
Football Unites the World.
The video, shown on broadcasts

around the world and inside
both stadiums during the
tournament, was a reminder of
football’s power to bring people
together to celebrate as one.
26 27
FIFA CLUB WORLD CUP SAUDI ARABIA 2023™ ANNUAL REPORT 2023
MANCHESTER CITY BEAT TOURNAMENT DEBUTANTS

FLUMINENSE 4-0 IN THE FINAL AWARDS
Manchester City won the The seven-team tournament
FIFA Club World Cup 2023™, started with OFC Champions GOLDEN BALL
claiming the title for the first League winners Auckland City,
time with an emphatic 4-0 win
over CONMEBOL Libertadores
making a record-extending 11th
appearance, facing Jeddah-based
Rodri
champions Fluminense in the final Saudi Pro League side Al Ittihad
at the King Abdullah Sports City in front of 50,248, a record for
stadium in Jeddah, Saudi Arabia. the opening game of a FIFA
SILVER BALL
Club World Cup™. In total, over
The 20th edition of the
tournament, and the first to be
300,000 tickets were sold for
the tournament’s seven games,
Kyle
staged in Saudi Arabia, took place including a crowd of 52,601 for Walker
between 12 and 22 December the final, which reflected the
and set a number of records. fans’ appetite to see clubs from
Fluminense goalkeeper Fábio different confederations face each BRONZE BALL
was the oldest player to appear other in competitive matches.
in the final at the age of 43, and Jhon
40-year-old Felipe Melo – who
played for Brazil at the 2010 FIFA
Al Ittihad cantered into the
second round with a 3-0 win, but
Arias
World Cup™ – became the oldest the host team then came unstuck,
outfield player to take part in losing 3-1 to CAF Champions
FAIR PLAY TROPHY
the tournament. League winners Al Ahly of
Egypt, who themselves enjoyed
Manchester City’s Pep Guardiola vociferous backing from a large Al Ittihad
became the first coach to win the contingent of their compatriots.
title four times after his previous AFC Champions League winners
successes with Barcelona in 2009 Urawa Red Diamonds overcame
and 2011 and then with Bayern Concacaf’s Club León 1-0 in the
Munich in 2013, while Al Ittihad other second-round match.
forward Karim Benzema became
the first player to score in four
editions of the tournament.
MANCHESTER CITY
WIN THE FIFA CLUB “Thank you very much to all the referees,
fans, volunteers, participating teams,
WORLD CUP™ FOR

officials, stakeholders and hosts Saudi
Arabia for delivering this fantastic and
successful tournament to end 2023 on
THE FIRST TIME

such a high.”
Gianni Infantino
FIFA President
28 29
FIFA CLUB WORLD CUP SAUDI ARABIA 2023™ ANNUAL REPORT 2023
In the semi-finals, Fluminense, The Cityzens wasted no time in

making their debut, beat Al the final when Julián Álvarez CHAMPIONING ACCESSIBILITY
Ahly 2-0 with goals in the last scored the fastest goal in FIFA
20 minutes from Jhon Arias, Club World Cup history after only As part of its mission to make football truly to get away from the fervour of the
who converted a penalty, and 40 seconds to put them ahead, global, FIFA took a number of measures match if and when they needed to. These
John Kennedy, scorer of the before Fluminense centre-back to make the FIFA Club World Cup 2023 colourfully decorated rooms are sound
winning goal in the CONMEBOL Nino put through his own net accessible to all. These included escorting insulated and contain stress-relieving items
Libertadores final against Boca in the 27th minute. City equalled wheelchair users, mobility assistance, golf that help people with sensory processing
Juniors. Meanwhile, Manchester the biggest-ever final win – carts (where available), an increased range issues enjoy the match with their football-
City swept aside Urawa Red Barcelona’s 4-0 defeat of Santos of accessibility seating, and sensory rooms. loving family and friends. Noise-cancelling
Diamonds 3-0, as an own goal in 2011 – with further goals in the headphones were also available, if
by Marius Høibråten in first-half last 20 minutes from Phil Foden Easy Access Amenity tickets enabled required, when they returned to their seat
stoppage time was followed by and a second from Álvarez, who people with limited mobility who do in the stadium.
goals from Mateo Kovačić and almost exactly one year earlier not use wheelchairs to enter stadiums
Bernardo Silva in the second half. had won the FIFA World Cup comfortably, and Easy Access Standard FIFA also provided audio-descriptive
2022™ with Argentina. tickets provided minimal step access and commentary for partially sighted and blind
were situated close to accessible amenities. people, a major recent initiative which was
A dedicated FIFA Volunteer team and introduced at the FIFA World Cup Qatar
accessibility lanes outside the stadium 2022 and also offered at the FIFA Women’s
helped make the matchday experience World Cup Australia & New Zealand
memorable for all fans. 2023. The commentary provided an extra
opportunity in terms of listening to the
Both venues – King Abdullah Sports City game in real time and explained the detail
and Prince Abdullah Al-Faisal Stadium of what was happening on the pitch, the
– were equipped with sensory rooms, colours that the players were wearing and
enabling supporters with sensory issues the expressions of the fans.
30 31
FIFA U-20 WORLD CUP ARGENTINA 2023™ ANNUAL REPORT 2023
AWARDS
GOLDEN BALL
Cesare
Casadei
SILVER BALL
Alan
Matturro
BRONZE BALL
Lee
Seung-won
GOLDEN BOOT
Uruguay became the 12th team to win
the FIFA U-20 World Cup™ when they Cesare
beat Italy 1-0 in the final of the 2023
edition, which took place in Argentina in
Casadei
May and June. It was the first time the
tournament had been played since 2019,
the 2021 edition having been cancelled SILVER BOOT
due to the COVID-19 pandemic.
Marcos
Having been beaten on their previous Leonardo
two appearances in the final in 1997
and 2013, Uruguay were finally able to
URUGUAY WIN
lift the trophy thanks to an 86th-minute BRONZE BOOT
winner by Luciano Rodríguez. The South
American nation of around 3.4 million Óscar
Cortés
FIFA U-20 WORLD

people has consistently produced
talented young players and showed that
their supply is in no danger of drying up.
GOLDEN GLOVE
CUP™ FOR THE

Israel enjoyed an outstanding debut at
the tournament as they reached the
semi-finals, their run including a 3-2 win
Sebastiano
Uruguay beat Italy over Brazil in the quarter-finals. Dor Desplanches
FIRST TIME
1-0 in the final of the David Turgeman scored the winner in
extra time to eliminate the five-time
tournament, which was winners after Israel had twice come from FAIR PLAY TROPHY
staged in Argentina. behind for a 2-2 draw over 90 minutes.
United States
32 33
FIFA U-20 WORLD CUP ARGENTINA 2023™ ANNUAL REPORT 2023
Their run was eventually ended with a The USA, many of whose players will
FIFA FOUNDATION VISITS TWO BENEFICIARIES
1-0 defeat to Uruguay, although they hope to star at senior level when their OF THE COMMUNITY PROGRAMME
recovered to beat Korea Republic 2-1 in country hosts the 2026 global showpiece
the third-place play-off. alongside Canada and Mexico, won During the FIFA U-20 World Cup, a children accompanied the players football” in order to promote social
all three group matches and did not delegation from the FIFA Foundation onto the pitch in both the play-off for dialogue in times of tension. Around
Uruguay also ended the dreams of The concede a goal until the quarter-finals visited the Asociación Civil Andar and third place and the final, which was 2,000 local boys, girls and young
Gambia, another team that enjoyed an when they, too, succumbed to Uruguay, the Fundación Defensores del Chaco contested by Italy and Uruguay. people play football at the foundation’s
outstanding tournament. Taking part for losing 2-0. in Moreno in the western suburbs of three sites, with the whole community
only the second time, the African side Buenos Aires. Both are beneficiaries The Asociación Civil Andar has been coming out to support them.
beat France and Honduras and drew Host nation Argentina comfortably won of the FIFA Foundation Community serving children, young people and
with Korea Republic as they topped their their group with maximum points but Programme, a global initiative that adults of all abilities for more than 30 The delegation was led by Sonia
group, before going down 1-0 in the lost 2-0 to Nigeria in the round of 16. offers support to local groups that use years, offering a safe space for sport, Fulford and Isha Johansen, members of
round of 16 to the South Americans. football in social projects. integration and the development the FIFA Council and FIFA Foundation
of skills, also running workshops in Board, and the Head of the FIFA
In addition, more than 400 children cookery, gardening and art. Foundation Administration, Mariana
and young people from both Banús. Together with their team,
organisations attended the games on A few kilometres to the west, the they took part in both organisations’
“We’ve gone down in history, we are the final day of the FIFA U-20 World Fundación Defensores del Chaco was everyday activities and visited the
Cup Argentina 2023 as guests of established on a former rubbish dump, areas in which they operate.
incredibly happy and, to be honest, the FIFA Foundation. Eighteen other where it also created formal “street
we still can’t believe it.”
Luciano Rodríguez
Uruguay
FIFA PRESIDENT MEETS

AFA AND LPF LEADERS
During the tournament, FIFA
President Gianni Infantino met the
presidents of Argentina’s clubs at the
headquarters of the Liga Profesional “My gratitude goes
de Fútbol (LPF), accompanied by
to everyone who has
Argentinian Football Association
(AFA) President Claudio Tapia and welcomed me so warmly
Argentina’s Minister of Tourism and to Argentina, home of the
Sports, Matías Lammens.
world champions, and
They talked about future collaboration big congratulations to
and the LPF paid homage to the FIFA
the AFA for hosting such
President by naming its conference
room after him. a brilliant tournament.”
Gianni Infantino
Lammens said that the FIFA U-20
FIFA President
World Cup had brought 415,000
tourists to Argentina.
34 35
FIFA U-17 WORLD CUP INDONESIA 2023™ ANNUAL REPORT 2023
FIFA U-17 WORLD CUP

For France, it was their first final The trend continued throughout
in 20 years, with the European the competition, with three
nation defeating Senegal, confederations represented at
INDONESIA 2023™
Uzbekistan and Mali in the the semi-final stage. Germany
knockout rounds, ultimately led the way for UEFA and Mali for
falling just short of what would CAF, while Argentina (semi-finals),
have been their second title. After Uzbekistan (quarter-finals), the
falling 2-0 behind in the final, USA (round of 16) and New
France fought back and equalised Zealand (group stage) were the
Germany made in the 85th minute to force a highest-ranked finishers for
history when they penalty shoot-out. Having won the CONMEBOL, the AFC, Concacaf
bronze medal in the last edition, and the OFC respectively.
defeated France to France improved on their 2019
claim their first-ever performance but were unable to There was great success in the
win their first title since 2001. stands as well, with more than
FIFA U-17 World Cup™. 430,000 fans attending matches
An impressive tournament across the four cities. It was the
Across 22 days in November and was had by Mali, who defeated first time Indonesia had hosted a
December 2023, the best young players Uzbekistan, Canada, Mexico, FIFA tournament and the first time
from 24 nations representing all six Morocco and Argentina on their that Southeast Asia had hosted
confederations competed for the title way to claiming the bronze medal. the FIFA U-17 World Cup.
of FIFA U-17 World Cup™ champions. Having made the semi-finals in
Played across four cities – Jakarta, three of the last four tournaments While Indonesia did not qualify
Surabaya, Bandung and Surakarta and winning a silver medal in for the knockout rounds, they
– the final was a repeat of the UEFA 2015, Mali once again proved they managed to score in all three
European Under-17 Championship are one of the top U-17 nations of games and achieved new
final in June 2023, with Germany the past eight years. milestones by scoring their first-
defeating France on penalties. ever goal and earning their first-
The tournament highlighted ever point in a FIFA tournament.
Having reached the final as West a competitive global balance, Impressive 1-1 draws against
Germany in the inaugural FIFA U-17 with teams from six continents Ecuador and Panama, followed
World Cup in 1985, the young Germans taking part. Five continents were by a 3-1 loss to Morocco, saw
suffered defeat in their next three represented in the round of 16. Indonesia finish third in Group A.
semi-finals (1997, 2011, 2007) before
finally prevailing in 2023. Germany
went undefeated in the tournament,
with victories over Mexico, New
Zealand, Venezuela, the USA and
Spain leading them to the semi-finals,
where a penalty shoot-out victory
over Argentina saw them qualify for
the decider.
In the final, Germany went down to

ten players midway through the second
half, and strikes by Paris Brunner and
Noah Darvich were cancelled out by
Saïmon Bouabré and Mathis Amougou
to make it 2-2 at full time. Following
three saves by Konstantin Heide,
Almugera Kabar hit the winning spot
kick to claim the trophy.
36 37
FIFA U-17 WORLD CUP INDONESIA 2023™ ANNUAL REPORT 2023
AWARDS OFF THE PITCH

To recognise World AIDS Day, the FIFA
ADIDAS GOLDEN BALL ADIDAS GOLDEN BOOT Foundation joined forces with Rumah
Cemara on the eve of the FIFA U-17
Paris Agustín World Cup final to organise a friendly
Brunner Ruberto match in Bandung.
The match was part of the Indonesia

ADIDAS SILVER BALL ADIDAS SILVER BOOT Without Stigma campaign and involved
players from the national Homeless
Hamidou Ibrahim World Cup team, people living with HIV,
Makalou Diarra drug consumers, members of other

marginalised groups and the public.
Following the match, over 50 players

ADIDAS BRONZE BALL ADIDAS BRONZE BOOT travelled to Surakarta to attend the
Mathis Claudio FIFA U-17 World Cup final.
Amougou Echeverri
ADIDAS GOLDEN GLOVE
Paul
Argney
FIFA FAIR PLAY TROPHY
England
38 39
THE BEST FIFA FOOTBALL AWARDS™ 2022 ANNUAL REPORT 2023
ALEXIA PUTELLAS AND LIONEL

THE BEST MESSI CLAIM ULTIMATE PRIZES
FIFA FOOTBALL
The ceremony in Paris saw Spain’s Alexia
Putellas and Argentina’s Lionel Messi pick up
The Best FIFA Women’s Player and The Best
AWARDS™ 2022 FIFA Men’s Player accolades respectively. This

was the second successive year that midfielder
Putellas, who scored 34 goals across all
competitions in the 2021-22 season, had won
Following a year featuring the the award. Meanwhile, hot on the heels of
having fired Argentina to their third FIFA World
greatest-ever FIFA World Cup™, Cup™ title, Messi was named The Best FIFA
as well as exciting youth and Men’s Player for the second time. In the process,
Messi, who produced mesmeric performances
club tournaments, the planet’s
for his nation in Qatar, moved level with
top players, coaches, legends, Portuguese star Cristiano Ronaldo, as well as
fans, goals and acts of fair with Poland marksman Robert Lewandowski.
play were recognised in Paris,

France, at the seventh edition
of The Best FIFA Football NATIONAL-TEAM COACHES
Awards™ in late February 2023. EARN PRESTIGIOUS PRIZES
England manager Sarina Wiegman was
In the wake of the Albiceleste’s recognised as The Best FIFA Women’s Coach for
the third time. Dutchwoman Wiegman, who led
astounding accomplishments the Lionesses to UEFA Women’s EURO 2022 glory,
in Qatar, there was a distinctly previously won the award in 2017 and 2020 on
Argentinian flavour to the the back of her exploits in charge of her native
country. Meanwhile, the men’s accolade went to
major men’s awards presented Argentina tactician Lionel Scaloni. This was the
at the Paris gala. Meanwhile, first time that an Argentinian manager had won
the award – deservedly so after the Albiceleste’s
England’s success at the UEFA stunning success at the FIFA World Cup
Women’s EURO contributed Qatar 2022™.
to representatives from the
Lionesses taking home two
of women’s football’s top GOALKEEPING GREATS
annual honours. IMMORTALISED
Mary Earps and Emiliano Martínez were
respectively crowned as The Best FIFA Women’s
Goalkeeper and The Best FIFA Men’s Goalkeeper.
Earps was outstanding for England at the UEFA
Women’s EURO 2022, while Martínez played a
pivotal role in helping Argentina to secure the
most coveted prize in men’s football with his
displays in November and December 2022.
40 41
REST OF THE BEST

2022 FIFA FIFPRO MEN’S WORLD 11* 2022 FIFA FIFPRO WOMEN’S WORLD 11*
Karim Erling Alex Morgan

Kylian Benzema Haaland Lionel Sam Kerr Orlando Pride/ Beth Mead
Mbappé Messi
San Diego Wave FC
Real Madrid CF Borussia Dortmund/ Chelsea FC Arsenal FC
Manchester City FC
Paris Saint-Germain FC Paris Saint-Germain FC
Keira Walsh
Casemiro Lena Oberdorf Manchester City FC/
Alexia Putellas
Kevin Real Madrid CF/
Manchester United FC
Luka VfL Wolfsburg
FC Barcelona
FC Barcelona
De Bruyne Modrić
Manchester City FC Real Madrid CF
Lucy Wendie
Virgil Bronze Mapi Leah
João van Dijk Achraf Renard
Manchester City FC/
León Williamson Olympique Lyonnais
Cancelo Liverpool FC
Hakimi FC Barcelona
FC Barcelona Arsenal FC
Manchester City FC/ Paris Saint-Germain FC
FC Bayern Munich
Thibaut Christiane
Courtois Endler
Real Madrid CF Olympique Lyonnais
* The clubs listed for the members of the FIFA FIFPRO Men’s and Women’s World 11s are those that
42 the players in question represented during the award period and thus may no longer be accurate. 43
FIFA PUSKÁS AWARD FIFA FAIR PLAY AWARD FIFA FAN AWARD
Amputee football star Marcin Oleksy Georgian footballer Luka Lochoshvili Argentina supporters were honoured
won the 2022 FIFA Puskás Award for was honoured with the FIFA Fair Play with the FIFA Fan Award in recognition
his astonishing scissor-kick goal for Award for his life-saving intervention of the impassioned backing that they
Warta Poznań in November 2022. The during an Austrian Bundesliga match. gave their team at the FIFA World
Pole’s jaw-dropping, acrobatic effort Lochoshvili – who was playing for Cup Qatar 2022. The Albiceleste fans
ensured that he joined the likes of Wolfsberger – acted decisively when travelled to the FIFA World Cup in
Cristiano Ronaldo, Neymar and Zlatan Austria Vienna’s Georg Teigl was their thousands and roared Lionel
Ibrahimović on the esteemed Puskás knocked unconscious following a Messi and co on to a historic triumph.
Award roll of honour. collision, clearing Teigl’s airways after Head coach Lionel Scaloni and his
the defender swallowed his own Argentina players regularly hailed the
tongue. Thanks to Lochoshvili’s actions, inspirational effect of their followers’
Teigl regained consciousness and was vocal and unrelenting support.
then treated at a local hospital. He has
since made a full recovery.
THE BEST FIFA SPECIAL AWARD –

EDSON ARANTES DO NASCIMENTO (PELÉ)
The Best FIFA Football Awards presented by Pelé’s fellow Brazilian
2022 also provided another FIFA World Cup winner Ronaldo.
opportunity for FIFA to pay
homage to one of the greatest The only player to win the FIFA
footballers that the game has ever World Cup three times – in 1958,
seen – the peerless Pelé. 1962 and 1970 – Pelé was a
master of his art. He announced
In his opening address in Paris, his arrival onto the world stage
FIFA President Gianni Infantino led at the 1958 edition of the “It is a big honour to be
the tributes to the three-time FIFA competition in Sweden, when, here at this magnificent
World Cup winner, who passed aged just 17, he scored six goals
away on 29 December 2022. in Brazil’s last three games – the
FIFA tribute to Edson.
winner in the quarter-finals, a I have three words to
The FIFA President said: “Pelé is hat-trick in the semi-finals and a say to God. God gave us
football, Pelé is simply football, brace in the final.
and we lost him – we miss him a
Edson. My three words
lot. But Pelé is eternal, he is with Pelé went on to notch 77 goals in are: grateful, grateful
us; he is always with us. He will 92 appearances for the Seleção.
and grateful.”
always be with us.” The prolific forward passed away
aged 82; however, his iconic Marcia Aoki
Pelé’s widow, Marcia Aoki, accepted status, and his association with
The Best FIFA Special Award Brazil and the FIFA World Cup,
in Paris, with the trophy aptly will live on in perpetuity.
44 45
FIFA WORLD CUP 26TM OFFICIAL BRAND LAUNCH ANNUAL REPORT 2023
FIFA WORLD CUP 26™

OFFICIAL BRAND
LAUNCH TAKES PLACE
IN LOS ANGELES
The build-up to the The Official Brand launch for the 23rd The Official Brand was accompanied
edition of the FIFA World Cup™ took by 16 bespoke Host City brands
biggest-ever FIFA World place in Los Angeles on 17 May 2023, developed by FIFA in an unprecedented
Cup™ began at a representing a major milestone on initiative to integrate local fans and
star-studded event in the road to the biggest single-sport cultures across Canada, Mexico and
event in history. the United States, the three host
Los Angeles, with nations. Those were launched the
activities also taking The emblem, with the iconic FIFA World following day with a range of activities
Cup Trophy at the centre, was unveiled in each of the cities.
place in the other 15
by Gianni Infantino and FIFA World
Host Cities in Canada, Cup-winning legend Ronaldo during “It’s a very special and emotional night
Mexico and the a star-studded event at the Griffith marking what the next World Cup will
Observatory. The FIFA President and be, with a message of togetherness
United States. the two-time FIFA World Cup winner and unity,” said President Infantino.
were joined on stage by former United “Football unites the world and also
States international and FOX Sports has to unite the young generation in
analyst Alexi Lalas and Telemundo host a world which seems to be more and
Ana Jurka. more divided. We need occasions to
bring people together and we really
believe that the FIFA World Cup 26 will
bring people together.”
“It’s a very special and

emotional night marking
what the next World Cup
will be, with a message of
togetherness and unity.”
Gianni Infantino
FIFA President
46 47
FIFA WORLD CUP 26™ OFFICIAL BRAND LAUNCH ANNUAL REPORT 2023
THE STARS
ALIGN
IN LOS
ANGELES
48 49
FIFA WORLD CUP 26TM OFFICIAL BRAND LAUNCH ANNUAL REPORT 2023
The FIFA World Cup 26™ will be the first to The evening ended in style with a
be hosted by three member associations drone show over the Hollywood Hills.
and feature 48 teams, compared to The entire event was also streamed
the previous 32. It will also be the most via FIFAWorldCup.com, giving fans
inclusive, with a large proportion of the worldwide an opportunity to get
additional slots going to Africa, Asia involved in the launch and start counting
and North and Central America and the down the days until kick-off.
Caribbean, and a guaranteed place to
Oceania for the first time. In the week before the event, the
2026 host countries and the event’s
“It will be a game changer: a global event commercial partners launched
that the world has never seen and of a #WeAre26, a campaign aimed at
magnitude that will be massive,” the FIFA empowering people and communities
President said. “More than six million to play an integral role in introducing
people will watch the games live in the the FIFA World Cup 26 Official Brand.
stadiums and, as we know, whatever The campaign captures portraits of
happens here has an impact everywhere faces and places that tell their own
in terms of football, or soccer, which will unique FIFA World Cup stories, featuring
become the number-one sport in this individuals and experiences that await
part of the world.” fans in 2026 and inviting everyone to be
a part of #WeAre26.
FIFA PRESIDENT VISITS TITLE-WINNING

UCLA BRUINS AT UNIVERSITY CAMPUS
FIFA President Gianni Infantino was The USA’s most recent FIFA Women’s
able to see the renowned US college World Cup™ triumphs came in 2015
soccer system first-hand when he and 2019, with former UCLA coach Jill
visited the University of California, Ellis in charge, and each time with two
Los Angeles (UCLA) to meet the UCLA alumnae in the squad: Lauren
reigning collegiate women’s football Holiday and Sydney Leroux in 2015,
champions, the UCLA Bruins. and Sam Mewis and Abby Dahlkemper
in 2019.
The United States is the most
successful nation in women’s The FIFA President watched the current
football and much of this is credited squad being put through their paces by
to the college system. Most US women’s coach Margueritte Aozasa, who became
national-team players came through the first coach to win the top National
the system, as did many international Collegiate Athletic Association (NCAA)
players from other nations. title in her first season and who is also
in charge of the USA’s U-23 women’s
national team.
50 51
FIFA+ AND FIFA DIGITAL ANNUAL REPORT 2023
FIFA+ AND
FIFA DIGITAL
FIFA+ and FIFA Digital exist to drive forward
FIFA’s mission of growing football’s reach and
bringing new fans to the beautiful game at every
level – and, in 2023, new heights were scaled.
FIFA+ is the official home of football saw it become available on five new
and offers more live games, on-demand connected TV apps (Samsung TV, LG,
match replays and highlights than any VIDAA, Amazon Fire and Android TV)
other video platform, bringing the joy and five new free advertising-supported
of the beautiful game to every corner of streaming television (FAST) channel
the world. platforms (Samsung TV Plus, LG
Channels, VIDAA Channels, The Roku
From spotlighting emerging teams Channel and Rakuten TV).
to remembering the greats, from
celebrating the newcomers to This landmark development allowed
marvelling at the history-makers, and more fans around the world to enjoy
from the most local of leagues to the immersive and original content
football’s greatest stage of all, it has served up by FIFA+, while the FAST
something for every fan. channels created a new, always-on
home for TV users across the globe – as
In 2023, FIFA+ grew to all-new heights. FIFA continued to deliver on President
Ahead of the FIFA Women’s World Infantino’s commitment to making
Cup 2023™, FIFA+ announced a football truly global.
groundbreaking expansion that
16.6 million
hours watched on
FIFA+ FAST channels in 2023
52 53
FIFA DIGITAL – ENGAGING FANS THROUGHOUT 2023

FIFA WOMEN’S WORLD CUP AUSTRALIA & NEW ZEALAND 2023™
DOUBLE THE NUMBER 7.1 MILLION

FIFA’s digital platforms achieved huge growth Some 7.1 million hours of content were
compared to the 2019 edition of the FIFA watched on the newly launched, landmark
Women’s World Cup™, with more than double FIFA+ FAST channels.
the number of unique visitors.
140 MILLION
140% Meanwhile, during the tournament, FIFA’s
These platforms recorded a more than social media channels broke new ground, with
140% increase in unique visitors across the more than 140 million engagements.
tournament, from 22 million to 53 million.
5.1 MILLION
19 MILLION The FIFA Women’s World Cup accounts gained
FIFA+ welcomed 19 million unique visitors 5.1 million new followers and finished the
throughout the month-long spectacle. tournament with 8.4 million total followers –
making FIFA’s social channels the largest global
community for the women’s game.
20 MILLION
20 million fans streamed highlights on the
platform, while seven million watched live
3.5 BILLION
broadcasts in selected territories around Collectively, the accounts generated 3.5 billion
the world. impressions and 1.4 billion video views.
FIFA CLUB WORLD CUP SAUDI ARABIA 2023™
BIGGEST EDITION 3.9 MILLION

The FIFA Club World Cup 2023™ was No fewer than 3.9 million visitors
the biggest edition yet across FIFA’s consumed coverage of the tournament
digital platforms. via FIFA.com and FIFA+.
3.6 MILLION MOST WATCHED

The tournament was streamed 3.6 The final, in which Manchester City
million times by 1.3 million unique beat Fluminense, was the most-watched
users, with the final and the second- live stream on FIFA+ since the
round clash between Club León and platform’s launch.
Urawa Red Diamonds bringing in over
one million streams each.
54 55
FIFA U-17 WORLD CUP THE BEST FIFA FOOTBALL

INDONESIA 2023™ AWARDS™ 2022
789,000 1,094,289
Live streams on FIFA+ attracted over The public ballots for The Best FIFA Football
789,000 users throughout the tournament. Awards™ 2022, the ceremony for which was
held in Paris on 27 February 2023, drew
1,094,289 votes via FIFA’s digital platforms.
1 MILLION
Amid the excitement and drama, more than
one million unique users headed to FIFA+
520,000
for highlights. These votes came from over
520,000 fans worldwide.
2.4 MILLION
The tournament pages on FIFA.com 19%
accounted for over 2.4 million unique users, Collectively, this surpassed
with fans tracking all the action, including the 2021 edition by 19%.
through live blogs and real-time match stats.
FIFA CLUB WORLD CUP FIFA U-20 WORLD CUP

MOROCCO 2022™ ARGENTINA 2023™
OVER 5 MILLION 5.16 MILLION

The FIFA Club World Cup 2022™ 5.16 million users visited FIFA U-20
brought over five million users to World Cup™ content across FIFA Digital.
FIFA’s digital platforms.
11%
5x This was an 11% increase on the
This was five times the traffic previous edition (in 2019).
for the previous edition.
1.1 MILLION
1.2 MILLION There were 1.1 million unique visitors on
The highlights section of FIFA+ drew FIFA+ over this period, where highlight
1.2 million users, while the live streams videos and live streams were available.
welcomed 278,000 unique fans across
the tournament.
3.1 MILLION
165,000 A huge 3.1 million streaming sessions
took place on live matches throughout
The final alone had an audience the tournament.
of 165,000 fans on FIFA+.
56 57
FIFAe ANNUAL REPORT 2023
BRAZIL CROWNED WORLD’S BEST FIFAe NATION

FOR SECOND TIME
Emotions soared as Brazil cemented taking home USD 300,000 out of the
their place in history as the best total prize pool of USD 1 million for
FIFAe nation in the world on 14 July this competition, the team lifted the
2023. With national pride on the trophy once again.
line, 24 nations competed in the 2v2
format for a total prize pool of USD 1 “PHzin is a star; I’ve been saying this.
million between 11 and 14 July 2023. He’s the best player in the world
The FIFAe Nations Cup 2023™ came and he’s showing us that again this
to a dramatic conclusion after four season,” said Brazil coach Gabgol.
passionate days of competition. “He’s super special, and we are glad
he plays for Brazil.”
Brazil, represented by PHzin, Resende
and PauloNeto999, walked away with FIFA Legend Sami Al-Jaber was also in
back-to-back FIFAe Nations Cup titles, attendance to witness the action live.
lifting the trophy for the second year
in a row. Led by PHzin, Brazil also “It’s incredible to see Saudi Arabia
became the first nation to defend host the FIFAe Finals and I’m proud
their FIFAe Nations crown and the to see so many countries from across
first team to win the event twice. the world here,” said the former
captain of Saudi Arabia. “This is a
A total of 86 member associations huge step for the Saudi Arabian
competed in the FIFAe Nations community and for the growth of
Series™ in 2023, with the top 23 esports and football alike in the
teams qualifying alongside the host kingdom, and I’m excited to see
nation Saudi Arabia, but it was Brazil where it goes from here.”
who rose to the top. In addition to
FIFAe
Three competitions took place at
the FIFAe Finals 2023 during an
action-packed July in Saudi Arabia.
58 59
FIFAe ANNUAL REPORT 2023
MANUBACHOORE CLAIMS FIFAe WORLD CHAMPION TITLE

The FIFAe World Cup 2023™, the pinnacle second Dutch champion since 2006,
event for individual players, concluded on 19 following in the footsteps of Andries Smit.
July 2023 with thrilling matches in the semi-
finals and finals, which all ended in lengthy All four semi-finalists – Obrun2002, PHzin,
penalty shoot-outs, showcasing the high level Mark11 and ManuBachoore – boasted
of competition on the virtual pitch. previous experience in late knockout
stages through their participation in
ManuBachoore, who also represented Team other tournaments with their clubs
Gullit in the FIFAe Club World Cup 2023 and national teams.
and the Netherlands in the FIFAe Nations
Cup 2023, claimed the coveted FIFAe World
Champion title. Additionally, he became the
RBLZ GAMING – RB LEIPZIG CROWNED FIFAe CLUB WORLD CHAMPIONS 2023

RBLZ Gaming – RB Leipzig took home A total of 960 clubs entered the knows that we are the best team, and
the trophy and USD 300,000 in prize competition, but it was RBLZ Gaming – we were finally able to prove it.”
money after winning an electric final RB Leipzig who were crowned the best
at the FIFAe Club World Cup 2023™. FIFAe club in the world and took home The Germans took an early lead with
Representing their team on the USD 300,000 out of the USD 1 million a goal at the 30-minute mark of the
biggest stage during an intense 2v2 prize pool. first leg. FUTWIZ responded quickly,
competition from 6 to 9 July 2023, but a beautiful pass from Umut set
RBLZ Gaming – RB Leipzig claimed the RBLZ Gaming – RB Leipzig seemed up Anders to score, leaving the score
ultimate honour as the best FIFAe club unshaken while executing their 2-1 at half-time. RB Leipzig were solid
in the world. game plan flawlessly on the highest in defence in the second half, giving
stage, crowning themselves as the FUTWIZ no opportunities to equalise.
RBLZ Gaming – RB Leipzig, a team world’s best EA SPORTS 23 esports The second leg finished 1-1, meaning
composed of Umut, the champion organisation in the world. that RBLZ Gaming – RB Leipzig won the
of the FIFAe World Cup 2022™, and tie 3-2 on aggregate.
Vejrgang, the youngest-ever FIFAe Club “Of course, we are happy that we
World Cup champion, claimed the won the money, but the trophy is so
trophy, defeating Team FUTWIZ Europe important for us,” said Anders Vejrgang
after a dominant run to the final. of RBLZ Gaming – RB Leipzig. “Everyone
60 61
AROUND FIFA ANNUAL REPORT 2023
AROUND FIFA
64 FIFA Forward
70 Social responsibility and education
78 Global football development
82 Women‘s football
88 Professional football
92 FIFA Football Summit 2023
100 FIFA Foundation
104 FIFA Museum
106 FIFA statistics
62 63
FIFA FORWARD ANNUAL REPORT 2023
In December 2023, the FIFA Forward “Investment in football is both our It breaks down the investments
Report (Global report on development responsibility and our obligation, between 2016 and 2022 into eight
activities 2016-2022) was published. and through FIFA Forward we have categories. Administration and
The report revealed that, between its the structure to do that in a viable governance (USD 448.8 million) was
launch in 2016 and the end of 2022, and transparent way. The outcome the biggest investment area across the
approximately USD 2.8 billion was has been a sevenfold increase in 211 FIFA Member Associations, closely
made available to the 211 FIFA Member investment since 2016 – during a spell followed by infrastructure
Associations, the six confederations, in which FIFA’s revenues have not even (USD 415.2 million). National teams
and the various zonal or regional doubled. This shows that funding is not (USD 357.5 million), competitions
associations, funding more than 1,600 only being delivered correctly, but it is (USD 186.1 million), and equipment
specific projects with a long-term being monitored and implemented to and others (USD 181.1 million) saw
impact on football development. ensure the sustainable development significant funds dedicated to them,
of football.” as did women’s football (USD 110.9
Established soon after President million) and capacity development
Infantino took office, with the express The report outlines that 80% of the (USD 86.8 million). Football operating
aim of giving everyone around the investment across FIFA Forward 1.0 expenses and unused funds
world the chance to play football, the and 2.0 from 2016 to 2022 – more (USD 135.6 million) accounted for the
FIFA Forward Programme has made than USD 2.24 billion – was made remainder of the global sum.
a significant contribution to football directly to member associations both
development activities since its launch. to make an essential contribution to The funds invested resulted in no
the operations of football development fewer than 577 new pitches being laid,
“We pledged that revenues generated activities and to enable investment and 208 new competitions established,
by football would be used for the in specific projects with a long-term directly providing more than 300,000
benefit of our sport all around the impact on football development. men, women, boys and girls around
world, for girls and boys, women the world with new opportunities to
and men, and we were as good play the game they love.
as our word,” said FIFA President
Gianni Infantino.
FIFA FORWARD “We pledged that revenues

generated by football would
be used for the benefit of
In 2016, when President Gianni our sport all around the
Infantino launched the FIFA world, for girls and boys,
Forward Programme, all member women and men, and we
associations were promised support were as good as our word.”
in helping to develop football in their Gianni Infantino
FIFA President
countries. In 2023, the FIFA Forward
Report showed how that promise
had been delivered.
64 65
FIFA FORWARD – In 2023, it was clear for all to see that FIFA
MAKING FOOTBALL continued its commitment to making football CAF
TRULY GLOBAL truly global and ensuring that the revenues Forward funding has made a major were laid. The growth potential
generated at the pinnacle of the global game contribution to transforming the of women’s football on the
African football landscape, with continent came to the fore, with
filter down to grassroots level in every corner of
USD 118.7 million utilised to improve more than 10,000 girls and women
the world. Within this section, we explore how infrastructure. A total of 144 projects benefiting from some of the 36
investment in football development projects is were carried out and 94 new pitches competitions launched.
helping to drive the game forward in countries

across every confederation. CASE STUDY – MAURITANIA
Some USD 11.1 million in FIFA while facilities at the Sheikha Boidiya
Forward funding has helped reshape stadium, which stages national-team
AFC and rejuvenate the football landscape games, have also been given a facelift.
in the African country of Mauritania.
Infrastructure development Originally built in the 1960s, the
across the AFC got a significant Mauritanian President Mohamed 5,000-capacity venue has had a new
boost thanks to the FIFA Ould Ghazouani saw the progress for synthetic playing surface laid, while
Forward Programme. Some 112 himself on a visit to the renovated off-the-pitch facilities, such as the
pitches were laid among the 96 Mauritanian Football Association dressing rooms, have also been
infrastructure projects carried out headquarters in November 2023, renovated.
by member associations across
the AFC, who also launched 34
competitions, including 31 leagues.
They contributed to giving more CASE STUDY – SOUTH SUDAN
than 18,000 new female and over
98,000 new male players the Meanwhile, in neighbouring South Sudan,
opportunity to play the game the Menstrual Hygiene and Education for
they love. Girls and Women Playing Football project
continued to make a positive impact for
women and girls across the country. With
the help of FIFA Forward funding, the
initiative aims to strengthen the capacity
of women’s football at grassroots level and
encourage girls’ participation in the sport,
whilst educating them about menstrual
hygiene and providing them with reusable
CASE STUDY – LAOS CASE STUDY – SUDAN sanitary products.
The inaugural season of the Lao The eight-team league, which featured In Sudan, which FIFA President Gianni
Women’s League ended in December four teams from the capital, Vientiane, Infantino visited in 2021 to see for
2023, the successful culmination of a and four from provinces, and ended himself the progress being made,
project supported by the Lao Football with Young Elephants FC being the growth of women’s football has
Federation and FIFA Forward. crowned champions, marked the been immense. After launching the
renaissance of the women’s game in first women’s league – with the help
A pilot programme aimed at raising Laos after the COVID-19 pandemic had of FIFA Forward funds – the country
participation in and awareness of severely stunted its growth. now has 62 women’s clubs, with
women’s football in the country, the each club boasting a roster of 35
league enhanced the country’s recent players. Unfortunately, the league was
investment in female junior and suspended in April 2023 due to conflict
national teams. in the country, but officials are now
preparing a safe place for the return
of women’s sports activity – once again
with the aid of FIFA Forward funding.
66 67
Concacaf OFC
CASE STUDY – FIJI
B U D A F O OT B A L L
BAR ASS
CASE STUDY – ANTIGUA AND BARBUDA,

ND OC
AA
A huge amount of work has gone into Forward funding contributed to the
IA
GU TI
TI O
N
AN
developing women’s football in the BAHAMAS, BARBADOS AND DOMINICA creation of 41 competitions across the On a visit to the Fiji Football Association Mr Infantino also unveiled a futsal pitch
region, giving even more girls and No fewer than four major pitch the overuse of its original grass surface OFC region during the first six years of (FFA) headquarters during the FIFA funded by the FIFA Forward initiative,
women the opportunity to show their upgrade and installation projects and water shortages, while the Antigua the initiative, an investment benefiting Women’s World Cup 2023™, FIFA which will play a central role in shaping
skills. More than 16,000 female players were able to be undertaken across the and Barbuda Football Association nearly 20,000 players, more than 5,000 President Gianni Infantino inaugurated football infrastructure on the southern
– along with almost 41,000 men – Caribbean in 2023 thanks to the FIFA added an artificial pitch and floodlights of them women. National teams were a new fitness centre, which was funded Pacific archipelago. Plans for the funding
benefited from the 53 competitions Forward Programme. at its technical centre to better meet also given significant support, with 38 by FIFA Forward and named in honour to be received in the current cycle of
created, while 25,568 women the needs of its national teams and different projects funded, including 36 of the late Brazilian legend Pelé. the programme, FIFA Forward 3.0, have
participated across the 24 capacity The Bahamas Football Association domestic competitions. training camps. already been put in place by the FFA,
development projects initiated. installed an artificial pitch at its main who aim to build a high-performance
venue, which solved issues caused by The Barbados Football Association centre for young players graduating
was able to replace the ageing artificial from academies, and a 15,000-capacity
surface at its technical centre, while stadium.
the Dominica Football Association has
been able to take on a wide-ranging
and ambitious modernisation and
upgrade project of its Stockfarm
facilities in Roseau, including replacing
a grass pitch with an international-
standard artificial pitch.
CONMEBOL UEFA
Infrastructure was the most No fewer than 33 new CASE STUDY – BRAZIL Infrastructure has been the CASE STUDY – ANDORRA
significant investment area championships and tournaments main focus of European member
In a bid to develop women’s football Second in the inaugural edition of the Due to the principality’s mountainous
(USD 21.7 million) across South were created, giving more than associations under the FIFA Forward
in the South American nation, the FIFA Forward awards, which are open topography and its small area of only
American member associations, with 40,000 players a chance to Programme so far, with a collective
Brazilian Football Association approved to all of FIFA’s 55 European member 468 square kilometres, a lack of
notably 12 technical centres being compete, while 26 coaching USD 106.2 million spent on 106
in September 2023 a project to associations, the La Massana Sporting pitches for training has been a
either built or renovated. and 18 refereeing projects different projects and 294 pitches
introduce 54 new state competitions Centre project in Andorra was officially significant issue.
were staged among capacity laid. Women were heavily involved in
for U-15 and U-17 players over the completed in September 2023 when
development initiatives. capacity-building initiatives: 22,258
following three years. the facility was given its grand opening. The La Massana complex includes a
women – and 10,814 men – took
full-size artificial pitch, with a stand for
part in 22 projects, including 17
Each state federation will receive up to 500 spectators, a seven-a-side
coaching programmes.
approximately USD 14,000 annually artificial pitch, and a futsal pitch.
to run the competitions, using the
money to improve the organisation All are available for training sessions
and logistics of the competitions and from grassroots level to the national
provide sports equipment, support for team, and are used by 110 teams
referees, communication, branding, under the Andorran Football
and ambulance services. Association’s umbrella.
68 69
SOCIAL RESPONSIBILITY AND EDUCATION ANNUAL REPORT 2023
SOCIAL SOCIAL MEDIA PROTECTION SERVICE REPORT PUBLISHED
RESPONSIBILITY In December 2023, FIFA and FIFPRO the exposure of players, participating
AND EDUCATION
released a report on the activities teams, coaches, officials and other
carried out by FIFA’s Social Media stakeholders to online abuse and hate
Protection Service across the speech. The summary analysis also
FIFA Women’s World Cup Australia included in-depth statistics concerning
& New Zealand 2023. the number of posts/comments
Human rights, anti-discrimination, analysed, the level of protection offered
sustainability and safeguarding The report highlighted how the and the various types of abuse that
innovative approach helped to reduce were hidden.
were at the forefront of FIFA’s
activities in 2023. The work
#NODISCRIMINATION
THAT ACTION YIELDED
carried out over the 12 months – KEY NUMBERS: THE FOLLOWING FINDINGS:
from grassroots to the elite
level of the game – was both
substantial and impactful.
5.1 MILLION 1 IN 5 PLAYERS
posts/comments analysed 152 players at the FIFA Women’s
for abusive content World Cup 2023 received targeted
discriminatory, abusive or
HUMAN RIGHTS AND threatening messaging.
ANTI-DISCRIMINATION “ There’s no place on social media 35

Through its competitions and the activities it
for those who abuse or threaten
anyone, be that at FIFA tournaments
languages covered
50%
undertakes to govern and develop football, FIFA Homophobic, sexist and sexual abuse
generates jobs and investment in infrastructure,
promotes the values of equality and fairness
or elsewhere.”
Gianni Infantino
2,111 accounted for almost 50% of detected
verified abusive messages.*
and strengthens social bonds among people and active accounts covered across
FIFA President
countries. The significant impact made by world Scan here to read the Facebook, Instagram, TikTok, X (formerly
football’s governing body comes with considerable
responsibility. Major progress was made and
Social Media Protection
Service report
Twitter) and YouTube
29%
many milestones were achieved in 2023. Players at the FIFA Women’s World
In 2023, FIFA continued to expand its work in the 1,805 Cup 2023 were 29% more likely
to be targeted with online abuse
areas of human rights and anti-discrimination, accounts owned by compared with players at the
placing particular emphasis on measures to fight 697 players and coaches covered FIFA World Cup Qatar 2022™.
discrimination in all of its forms.
Nowhere was this work more evident and

impactful than at the FIFA Women’s World Cup 239
Australia & New Zealand 2023™. accounts held by 29 match officials and
the 32 participating teams covered
*Data derived from more than 25 million posts/comments mentioning player

handles (usernames) – 20 million at the FIFA World Cup Qatar 2022 and 5.1 million at
the FIFA Women’s World Cup 2023, making the report the largest known comparative
study of its kind across men’s and women’s football.
70 71
NO DISCRIMINATION ANTI-DISCRIMINATION
CAMPAIGN TAKES PROTOCOLS AND
CENTRE STAGE PREPARATION
FIFA’s No Discrimination campaign To ensure that offensive material did
has now been implemented at four not enter any of the stadiums at the
FIFA tournaments, including the FIFA FIFA Women’s World Cup 2023, a total
Women’s World Cup Australia & New of 3,870 banners, flags and other items
Zealand 2023, where it was supported were assessed, either through
by the Office of the United Nations pre-match applications submitted by
High Commissioner for Human Rights. fans or by stadium security personnel
The campaign has received backing who were advised by human rights and
from some of football’s biggest anti-discrimination experts.
advocates for inclusion, including
Venezuela and Manchester City
forward Deyna Castellanos, former
Germany midfielder Sami Khedira and
ex-England striker Ian Wright.
RECOGNISING
INDIGENOUS RIGHTS
The tournament contested in
Aotearoa New Zealand and Australia
was also the first FIFA Women’s
World Cup™ to promote Indigenous
rights. First Nations and Māori
flags were flown at matches, while
Indigenous cultures were strongly
represented in the team welcomes
and on matchdays, including in
ceremonies and through the team
captains’ armbands.
An all-female cultural panel

comprising leaders from First
Nations and Māori communities
provided guidance on all relevant
aspects of the tournament.
72 73
SAFEGUARDING FIRSTS SAFEGUARDING AND FIFA FORWARD 3.0

The FIFA Women’s World Cup The FIFA Safeguarding and Child “Millions of children
Australia & New Zealand 2023 Protection Department engaged
was another milestone for human with over 100 member associations
around the world are
rights and safeguarding at major from three regions at workshops involved in football.
tournaments. In line with FIFA’s held in Paris, Miami and Ho Chi Minh
What they all have in
commitment to raising safeguarding City to discuss the importance of
standards across the game, all 32 implementing programmes from common is the right
participating teams appointed a grassroots to elite level within their to enjoy the game in a
dedicated Team Safeguarding/Welfare football communities.
Officer, while a new safeguarding risk
safe environment and
assessment considered the potential In addition to numerous presentations in a culture of respect
harm to all participants. delivered by the relevant FIFA and understanding.”
representatives, bilateral discussions
Referees and officials received training were arranged that enabled the Gianni Infantino
on FIFA safeguarding standards and member associations to engage with FIFA President
reporting, as did volunteers. Away various FIFA experts to address their
from the tournament, FIFA held a specific challenges.
Safeguarding Summit at its Zurich
headquarters, and over 6,000 people
have now received the FIFA Guardians
Safeguarding Essentials Diploma.
FIRST FIFA GUARDIANS GRADUATE GREEN CERTIFICATION

The FIFA Safeguarding Summit, which The summit also served to allow There are over 7,000 individuals In a major off-the-pitch achievement,
was held at the Home of FIFA in Zurich participants to share best practice enrolled on the FIFA Guardians the FIFA Women’s World Cup 2023
on 25 and 26 October, featured the and lessons learned in the area of Essentials Level 1 course, with plans to was the first edition of the tournament
graduation ceremony of the more safeguarding. Safeguarding officers offer the diploma, which is currently in which all stadiums received green
than 100 FIFA learners from 70 from a wide spectrum of FIFA member available in English, French and building certification. All ten stadiums
member associations, six regional associations and the confederations, Spanish, in Arabic. across the two host countries achieved
associations and two confederations along with global experts and certification, with only two other
who had successfully completed the representatives from various Australian sport venues receiving the
FIFA Guardians Safeguarding in stakeholders in the world of safe sport Green Building Council of Australia’s
Sport Diploma. – including the International Olympic Green Star or the Leadership in Energy
Committee, the Council of Europe, the and Environmental Design (LEED)
Amongst the graduates was FIFA Centre for Sport and Human Rights, standard before the big kick-off.
Council member and New Zealand FIFPRO and the Army of Survivors –
Football President Johanna Wood, who, joined former international footballers In practical terms, the certification
in a short address, emphasised the and FIFA’s Head of Refereeing helped to ensure operational
importance that the cohort continue (Women), Kari Seitz, for a host of panel sustainability, reducing the venues’
to provide each other with invaluable discussions and presentations. energy and water use, all while
support moving forward, while delivering efficiencies in other areas,
also assisting the members of their including recycling.
respective football communities.
74 75
ASSOCIATION OF SOUTHEAST ASIAN NATIONS, FIFA LOOKING AHEAD TO 2026

AND MEMBER ASSOCIATIONS DISCUSS MEMORANDUM AND BEYOND
OF UNDERSTANDING RENEWAL AND ADVANCING The FIFA World Cup 26™ is set to be
FOOTBALL COOPERATION one of the most challenging editions of
the tournament from an organisational
perspective, with the record 48-team
In November 2023, the secretariat The one-day event saw 30
line-up to compete in 16 Host Cities
of the Association of Southeast representatives from the ASEAN
across Canada, Mexico and the United
Asian Nations (ASEAN) and FIFA Senior Officials Meeting on Sports
States. In an effort to ensure that
co-hosted a consultative workshop and FIFA’s Southeast Asian member
human rights are respected, FIFA has
in Jakarta, Indonesia, regarding the associations exchange views on
worked with each of the Host Cities to
renewal of the memorandum of shared needs and expectations
establish tailored plans of action.
understanding between the two with the ASEAN secretariat and
parties, which was first signed FIFA, with a view to advancing
in 2019. cooperation among football
stakeholders to identify priority
areas for the next phase of the
memorandum of understanding.
FIFA ENGAGES WITH EUROPEAN PARLIAMENT FIFA SUSTAINABLE

ON SUSTAINABILITY IN SPORTS SOURCING CODE PUBLISHED
In April 2023, FIFA addressed a The two-session event, organised In September 2023, FIFA published
European Parliament Sports Group by the European Parliament Sports the Sustainable Sourcing Code,
panel discussion to explain how Group, was led by Members of which outlines its commitments
FIFA’s approach to sustainability the European Parliament Tomasz as an organisation and the scope
has evolved in recent years. During Frankowski, Tiziana Beghin and of application and the minimum
his presentation, FIFA’s Head of Viola von Cramon-Taubadel, who requirements with which it expects the
Sustainability & Environment, Federico moderated the discussion. Nicole suppliers, service providers, partners,
Addiechi, commented that it was now Mündelein, coordinator of Dortmund sponsors, licensees, broadcasters,
“impossible for sustainability not to be City Council’s Host City Working Group consultants and other business partners
an integral and a major part of any bid on Sustainability for UEFA EURO 2024, that supply it with goods and services
for sporting events going forward”. and Riikka Rakic, Head of Strategy, to comply. The code reflects FIFA’s
Sustainability and Governance at the commitment to contributing towards
International Biathlon Union, also took the achievement of the United Nations
part in the sessions. Sustainable Development Goals.
76 77
GLOBAL FOOTBALL DEVELOPMENT ANNUAL REPORT 2023
GLOBAL FACTS AND

FOOTBALL FIGURES
DEVELOPMENT 175 MEMBER
ASSOCIATIONS
In 2023, the FIFA Talent will be involved in the first round
Development Scheme (TDS) after submitting a long-term
TDS plan. The scheme is open
moved forward to the phase annually to all 211 FIFA Member
of full implementation. In Associations.
March, the regulations for
the 2023-2026 operational
life cycle were approved
by the FIFA Council and USD 200 MILLION
welcomed by the FIFA The FIFA President backed Arsène
Congress in Rwanda. Wenger’s scheme with a significant
investment commitment. The
funds will be reinvested and
ensure that every talent is given a
chance to shine.
WORLD’S YOUNG
FOOTBALLERS
Arsène Wenger and his team have
FIFA aims to create a sustainable Launched in 2022, the TDS aims to Expanding the youth World Cups “There are many children in the “There are many produced a global snapshot of the
legacy for long-term talent increase global competitiveness in and holding them more frequently world who don’t get the chance to
development by maximising both men’s and women’s national- are cornerstones of this initiative. develop their talent, and we can children in the ecosystem in which the world’s
young footballers are developed.
each member association’s team football so that more FIFA wants to increase global change that,” said Arsène Wenger. world who don’t
opportunities. countries can shine on the world competitiveness by supporting “We want to develop elite players in
stage. It focuses on investing in every member association in countries where there’s potential for
get the chance
The TDS, led by FIFA Chief of Global academies, with FIFA planning to reaching its full potential and giving further development.” to develop their
Football Development Arsène Wenger, ensure that member associations every talent a chance. The focus is talent, and we
aims to help member associations to
fulfil their potential by ensuring that
have at least one high-performance
academy or centre of excellence in
on establishing high-performance
environments – including through
By using insights gained from FIFA’s
ecosystem analysis, the TDS aims to
can change that.” 30+ SPECIALISTS
every talented player has a chance place through the FIFA Academies a programme designed to assist create or reinforce high-performance A team of 30+ high-performance
Arsène Wenger specialists has been formed to
to be detected and developed. The Programme. Coaching is another member associations. football culture by supporting the FIFA Chief of Global support member associations.
main goal of the TDS is to raise the feature of the TDS, with FIFA development of its core components: Football Development
standards of national-team football supporting member associations management and resources, national
around the world for both men and by providing knowledge and teams, domestic competitions, talent
women, driven by FIFA’s desire for guidance from FIFA talent coaches. identification and development,
a long-term dedication to global academies and education.
talent development.
78 79
GLOBAL FOOTBALL DEVELOPMENT ANNUAL REPORT 2023
TALENT COACHES 2023-2026 CYCLE

In the next two years, 25 of FIFA’s Moving forward, the Global Football COACHING DEVELOPMENT
member associations will benefit Development Division will provide Quality players on the pitch need
from a talent coach to reach their support in four ways: good coaches. FIFA can help member
full potential and “give every talent associations to train qualified coach
a chance”. The FIFA Talent Coach TALENT DEVELOPMENT educators in order to run coach
Programme is an important element A high-performance football education programmes in line with their
of the TDS. The talent coaches will set environment is key to giving every confederation’s coaching convention.
up and deliver training for selected talent a chance and to making
young players and local coaches. The national teams stronger. The TDS AMATEUR FOOTBALL
talent coaches should be role models will offer various programmes to The Amateur Football Environment
for other coaches, giving advice on how support this vision. Analysis will look at how we can work
elite talent development should look. together to grow the game even more.
TECHNICAL LEADERSHIP It will form the basis for the support
FIFA wants to raise international Strong technical leadership is essential provided to member associations later
standards and make sure it builds a in managing football. The programme in this cycle.
high-performance environment for will be extended with more offerings,
talents – because it does not matter including an accredited FIFA diploma.
where you are born.
FIFA TECHNICAL STUDY GROUP FIFA TRAINING

CENTRE ONLINE
Starting at the FIFA Club World Cup™ Every moment of every match was
in Morocco, FIFA’s Technical Study watched live, in person, by a member The FIFA Training Centre is a dynamic
Group (TSG) was tasked with selecting of the TSG. In all competitions, platform, whose purpose is to share
the player of the match, while a team the TSG’s responsibilities included knowledge with technicians of the
of analysts also monitored, tracked identifying and analysing technical, game. It is FIFA’s online educational
and coded the performance of every tactical and physical trends as they platform for football development:
player, noting their movements with emerged, nominating the player of the the go-to place for top-class technical
and without the ball, how many times match for each game and selecting information together with the
they broke through lines of defence, the winners of the adidas Golden Ball. Technical Development Platform,
and how much pressure they put on which member associations use
opposition ball carriers. With the tournament in Indonesia to apply and register for FIFA’s
providing so many benefits to players programmes. Visit the FIFA Training
The same task applied for the FIFA in the U-17 age group, there was a Centre by scanning the QR code below.
U-20 World Cup Argentina™ (May-June), welcome reaction globally when it was
the FIFA Women’s World Cup Australia announced that the FIFA U-17 World
& New Zealand (July-August), the Cup™ would turn into an annual
FIFA U-17 World Cup Indonesia™ tournament in 2025, moving from its
(November-December) and the current standing as a biannual event.
FIFA Club World Cup Saudi
Arabia™ (December).
80 81
WOMEN’S FOOTBALL ANNUAL REPORT 2023
WOMEN’S FOOTBALL GLOBAL FIGURES GATHER

CONVENTION AS CONVENTION KICKS OFF
While the tournament captivated billions The first day included addresses
around the world and saw nearly two from the Australian Minister for
million fans flock to stadiums, the FIFA Sport Anika Wells and FIFA President
Women’s Football Convention opened Gianni Infantino, who acknowledged
in Sydney/Gadigal just before the FIFA the “transformational” aspect of
Women’s World Cup final, providing an the tournament. That message was
opportunity for some of the top minds in reinforced by Arsène Wenger, FIFA Chief
the game to focus on how to shape what of Global Football Development, who
will be a bright future for women’s football. stated: “Half of the world’s population
don’t get the chance to play and to
The two-day event brought together develop. We want to give everybody
FIFA Legends, leaders, coaches and a chance.”
administrators from across the world, and
featured speeches and panel discussions Specific issues that female athletes
founded on the five pillars of the FIFA face in preparing to perform were
Women’s Football Strategy: develop and addressed in detail, notably in terms of
grow, showcase the game, communicate their menstrual cycle and how that could
and commercialise, govern and lead, and impact their ability to best deliver on
educate and empower. their talent.
That discussion was a prelude to the

launch of the FIFA Female Health Project,
the latest and most significant step yet
taken by the FIFA Women’s Football
Division to address key challenges in
women’s health in sport.
“This year we’ve felt a seismic

shift in the way that people
WOMEN’S
see the women’s game. 2023
is about showing the world
With the FIFA Women’s World
what it means to take the
FOOTBALL
Cup as the focal piece of the
game beyond greatness.”
year, women’s football made
further great strides forward Sarai Bareman
FIFA Chief Women’s Football Officer
over the course of 2023.
82 83
Former US Attorney
General Loretta Lynch KEY REPORTS PUBLISHED
delivers her keynote address
Such topics were also part of two and girls playing organised football has One aspect that does that is
reports published at the time, both increased by nearly a quarter to 16.6 technology. The innovations
of which are significant in terms of million since the previous report implemented during the FIFA Women’s
ensuring the continued growth of in 2019. World Cup 2023, such as in-stadium
women’s football. announcements from referees
Based on detailed and extensive data following the video assistant referee’s
The Women’s Football: Member collated across the women’s game from intervention and semi-automatic
Associations Survey Report 2023 youth academies and coaching to club offside technology, were explained at
was compiled on the basis of the licensing and commercial strategies the convention. A new addition was the
answers supplied by over 200 member in 34 leagues worldwide, the FIFA FIFA Player App, which enabled players
associations around the world to a FIFA Women’s Benchmarking Report is the to access their own tracking metrics
survey of more than 60 questions. It only global benchmarking report of its after matches – it was downloaded by
provided a snapshot of the rude health kind, and helps provide a blueprint for over 400 players at the tournament.
of the women’s game, as exemplified how to continue propelling women’s
by the fact that the number of women football forward.
The fruit of over two years’ work by US Attorney General Loretta Lynch. In the year after its launch in 2022, the
academic and medical experts from “Football is tremendously important. second edition of the initiative once
a range of fields, it focuses on how And therefore, like all important things again paired female coaches who hold
to change perceptions and attitudes in the world, football must be diverse, the A or Pro licences and/or are an
towards fundamental women’s health from the fields to the boardrooms, from active national-team coach with an
issues in football, such as by raising the games to the leadership,” she said. experienced coach – one of 20 mentors,
awareness, through coach and player “Anything that represents the best of us who include FIFA Women’s World Cup
education, optimising training during must include all of us to be truly great.” winners and Olympic gold medallists –
hormonal changes, and breaking in order for them to acquire knowledge
barriers and taboos. For example, and skills and further their careers.
in South Sudan, a pilot project was
“Anything that represents
undertaken to educate young women the best of us must All of this is part of a “seismic shift in
and girls on menstrual hygiene, whilst include all of us to be the way that people see the women’s
also providing them with adequate game”, as FIFA’s Chief Women’s
reusable sanitary products.
truly great.” Football Officer Sarai Bareman said
Loretta Lynch when she spoke on the second day of
The convention’s opening day Former US Attorney General the convention.
concluded with a case study focused
on the creation of Angel City FC, and Outstanding coaching figures such as Along with fellow FIFA Legends Carli
included unique insight from the Chelsea manager Emma Hayes and Lloyd and Briana Scurry, former
club’s co-founders Kara Nortman former US women’s national team coach England international striker Ian
and Julie Uhrman, who is also the Jill Ellis, a two-time FIFA Women’s World Wright hosted the day’s opening panel
club’s President, as they outlined how Cup winner, gave their insight into life chat on the theme of “Role Models
women can take a leading role in the for women in the dugout. FIFA’s Coach Rising” to highlight the importance of
governance of the game. Mentorship Programme – a cornerstone giving future generations footsteps to
of FIFA’s Women’s Football Strategy follow in, while the huge commercial
This was also the essence of the stirring – is aimed at giving more women an opportunities presented by the
keynote address delivered by former opportunity to follow in their footsteps. women’s game were also explored.
84 85
OFF THE PITCH
The creation of the FIFA Female Health Poised to drive transformative change
Project was a watershed moment in by addressing complex topics such as
women’s football, acknowledging the supporting players through pregnancy
specific health challenges women face and understanding the menstrual
off the pitch, and how they impact their cycle’s impact, the project operates
performance on it. under three interconnected pillars:
Awareness, Research and Education.
“For too long, we have applied research
on white male players and used the Its approach is evidence-based, with
evidence to train female players,” the two-year research period prior to
said Dr Dawn Scott, Vice President of the project launch finding that 95%
Performance, Medical and Innovation of players experience daily menstrual
at National Women’s Soccer League cycle symptoms, one in three have
club the Washington Spirit, and one adjusted training due to symptoms,
of the 20 expert contributors to the and 66% feel symptoms affect their
project. “This project is the starting performance. All but 10% of players
point to educate and empower players, surveyed did not communicate
coaches and support staff on how menstrual cycle issues with coaches.
to optimally train women as women,
ensuring the health, well-being and
performance of female players.”
“We are excited about our new

initiative, which is dedicated to
enhancing the holistic development “Our aim is to unlock the full
of every female footballer,” said
Sarai Bareman, FIFA Chief Women’s
potential that exists within
Football Officer. “Our goal is women’s football and to create
to prioritise the health, well- a sustainable and bright future
being and performance of these
athletes, while also advancing the for the sport.”
understanding and engagement
of women and girls in football Gianni Infantino
across all levels of the game. This FIFA President
initiative reflects our commitment
to creating a thriving and inclusive
environment for women’s football,
fostering growth and expanding
opportunities for all.”
86 87
PROFESSIONAL FOOTBALL ANNUAL REPORT 2023
PROFESSIONAL FOOTBALL
MEMORANDUM OF UNDERSTANDING BETWEEN FIFA
AND THE EUROPEAN CLUB ASSOCIATION
FIFA President Gianni Infantino and “To have the new International Match
European Club Association (ECA) Calendar endorsed by ECA provides the
Chairman Nasser Al-Khelaifi signed a necessary balance between club and
renewed memorandum of understanding national-team football. We have exciting
at the 29th ECA General Assembly in projects ahead, including the new FIFA
Budapest, Hungary, in March 2023. Club World Cup in 2025 and the new
Running until 31 December 2030, the FIFA Women’s Club World Cup. Close
long-term agreement reinforces the collaboration with clubs in Europe, and
relationship between FIFA and ECA, the rest of the world, will be essential for
bringing stability to the national-team the success of those events.”
and club games.
ECA Chairman Nasser Al-Khelaifi said:
Under the agreement, the value of the “We are delighted to have signed
Club Benefits Programme will increase this landmark agreement. The MoU
from USD 209 million for the 2018 and recognises the central role of clubs in
2022 editions of the FIFA World Cup to football globally and ensures that they are
USD 355 million for the 2026 and properly represented in decision-making
2030 tournaments. around issues which affect them. FIFA
and ECA will also now establish closer
FIFA President Gianni Infantino said: working practices on a future revamped
“This is a significant day for the future of Club World Cup, including the sporting
football and its long-term stability. We and commercial aspects for the 2025
are very happy to renew and strengthen edition, and working together on future
our cooperation agreement with ECA, an editions including on potential structures
important stakeholder representing clubs for managing the commercial rights
from all over Europe.” going forward.”
2023 contained an important milestone for

the FIFA Professional Football Relations & “This is a significant day for the future of
Development Subdivision. Following the most football and its long-term stability. We
successful FIFA World Cup ever, 440 clubs are very happy to renew and strengthen
from 51 member associations across all six our cooperation agreement with ECA.”
confederations benefited from the FIFA Club
Gianni Infantino
Benefits Programme by receiving a share FIFA President
of the revenue for the release of players to
participate in the final tournament in Qatar.
88 89
PROFESSIONAL FOOTBALL ANNUAL REPORT 2023
DIPLOMA IN CLUB MANAGEMENT

In line with FIFA’s vision of making football All the editions were highly successful, but
truly global, the second edition of the FIFA the FIFA Women’s World Cup 2023 proved
Diploma in Club Management continued to a perfect platform to host a segment of the
promote the professionalisation of global second edition of the diploma for a whole
football in 2023, to enable a larger number fortnight. Representatives from a diverse
of clubs from every region of the world to range of clubs from all corners of the globe
compete at the highest level off the pitch. participated in a wide-ranging two-week
programme across Australia and Aotearoa
In 2023, the FIFA Diploma in Club New Zealand.
Management went from strength to strength
with editions in Morocco (Tangiers, February), The sessions held covered communications,
Japan (Tokyo, May), Australia and Aotearoa marketing, partnerships and business
New Zealand (Sydney/Gadigal and many practices, and included presentations from
other cities, August), Argentina and Brazil various local football and sporting bodies.
(Buenos Aires and Rio de Janeiro, November) The diploma is in line with FIFA’s objective
and Saudi Arabia (Jeddah, December). of sharing knowledge and creating a more
balanced football ecosystem, thus enabling
a larger number of clubs from every region
of the world to compete at the highest level
both on and off the pitch.
The FIFA Club Benefits Programme USD 10,950 per player, regardless Club Benefits Programme provides
is part of a memorandum of of how many minutes they played us with an excellent opportunity to
understanding between FIFA and during the tournament. support clubs.”
ECA, which was extended until 2030
at the ECA General Assembly in “The FIFA Club Benefits Programme The Argentina squad of players
Budapest, Hungary, in March 2023. is a clear example of how the who made it to the final of the FIFA
FIFA World Cup has a positive World Cup Qatar 2022 saw more
Among the 440 clubs that received a impact on club football across the than 30 clubs from three different
share of the funds following the FIFA world,” said FIFA President Gianni confederations represented, each
World Cup Qatar 2022 are a number Infantino. “Qatar 2022 was not receiving a share of just over
of lower-tier teams, including 78 only the career pinnacle for many USD 11 million (the total amount
second-tier sides, 13 third-tier clubs, players, but also the most successful generated by the Argentina squad
five fourth-tier teams and one fifth- World Cup ever and one that will for winning the FIFA World Cup).
90 tier outfit. FIFA announced that it contribute to football development
would distribute a total of USD 209 in all corners of the planet. Club
million following the release of 837 football plays a key role within the
footballers for a daily amount of football ecosystem and the FIFA
90 91
FIFA FOOTBALL SUMMIT 2023 ANNUAL REPORT 2023
FIFA Representatives of FIFA’s 211 Member GIANNI INFANTINO OUTLINES FIFA’S STRATEGIC OBJECTIVES
FOOTBALL
Associations gathered in Jeddah, Saudi Arabia, In the keynote address, FIFA President “You know where we are heading. You “The most important thing that we
on 21 December 2023 to hear from President Gianni Infantino laid out the know what we want to do, but also, have to remember is that we are here
SUMMIT
Gianni Infantino and other senior FIFA officials four-year strategy (2023-2027) for of course, to achieve these objectives, to organise football, not to organise
global football, adding further detail to achieve these results, we need the meetings. So, we must make sure that
about past, present and future projects and to the plans to develop football he support of every one of you because the meetings are short and efficient,
2023
initiatives that will shape the face of football initially presented upon his re-election our objectives, our goals are obviously and that they have some results, so
at the FIFA Congress in Kigali, Rwanda, to make football truly global and to that we can go on the pitch and make
for generations to come.
in March 2023. involve and include the entire world,” sure that football is played in every
the FIFA President told delegates, corner of the world by every girl and
referring to the new strategy. every boy who just wants to kick a ball.”
3
7
DELIVER FAN ENGAGEMENT
INCLUDING THROUGH PROVIDE FIFA MEMBER
eFOOTBALL AND INVEST IN ASSOCIATIONS WITH NEW DEVELOPMENT OBJECTIVES
DIGITAL TECHNOLOGY AND INTERNATIONAL MATCH
ARTIFICIAL INTELLIGENCE FOR OPPORTUNITIES FOR THEIR
THE NEXT GENERATIONS NATIONAL TEAMS AND CLUBS FOOTBALL OBJECTIVES
5
FOCUS ON PLAYER,
COACH AND REFEREE
DEVELOPMENT AND 10
FIFA ACADEMIES
6 ORGANISE A BRAND-NEW
FIFA CLUB WORLD CUP
1 FOCUS ON SOCIAL IN 2025 WITH 32 TEAMS 9
RESPONSIBILITIES, AND EXTEND FIFA‘S CLUB
REVISE THE FIFA IN PARTICULAR ENSURE THE FIFA
COMPETITION OFFERING
STATUTES AND HUMAN RIGHTS AND WORLD CUP WILL BE
IMPROVE OUR CLIMATE-RELATED THE GREATEST SHOW
REGULATIONS 4 ON EARTH IN 2026
ASPECTS
ORGANISE MORE YOUTH
TOURNAMENTS AT
VARIOUS AGE LEVELS
8 11
2 DELIVER THE GREATEST ACHIEVE A MINIMUM OF USD

FIFA WOMEN‘S WORLD 11 BILLION IN REVENUES AS
IMPLEMENT TRANSFER SYSTEM CUP EVER IN 2023 TO PART OF A MORE GLOBAL
REFORM AND ADDRESS OTHER HELP DRIVE FURTHER ADMINISTRATION: AN
GOVERNANCE-RELATED MATTERS DEVELOPMENT IN INCREDIBLE NEW RECORD...
WOMEN‘S FOOTBALL WITH MORE TO COME!
STRATEGIC OBJECTIVES FOR
THE GLOBAL GAME: 2023-2027
THE TACTICAL PLAN
92 93
ARSÈNE WENGER REVEALS GLOBAL FIFA ACADEMIES PLAN

Also speaking at the summit was FIFA’s
“Football lovers have a provide the necessary support to youth
Chief of Global Football Development development initiatives.
Arsène Wenger, who announced FIFA’s big responsibility to give
goal of ensuring that each of its 211 every country a chance “I believe that we [are moving] very
Member Associations have at least one quickly from a society of work towards
high-performance academy or centre
to develop our sport.” a society of sport, and football lovers
of excellence in place. Arsène Wenger have a big responsibility in that, to give
FIFA Chief of Global every country a chance to develop our
Wenger, who has been overseeing Football Development sport,” Wenger explained to delegates
the implementation of the FIFA Talent gathered in Jeddah, adding that as
Development Scheme (TDS), which Some 175 member associations part of his plan, their existing facilities
offers bespoke assistance to member have already enrolled in the TDS – may also be considered within the FIFA
associations to help them achieve surpassing the goal of 150 for the Academy standards process.
their full potential, aims to reduce year, set when applications opened in
the footballing disparities between April 2023 – with FIFA having released
different regions around the world. USD 28 million in funding globally to
LEADERS URGED TO STOP “CANCER” OF VIOLENCE AGAINST REFEREES

In an impassioned speech, Pierluigi I beg the leaders of football around Collina also said that FIFA, which ran
Collina, the chairman of the FIFA the world to do something before it 388 courses for referees in 2023, was
Referees Committee, urged the is too late.” committed to developing referees
football leaders gathered in Jeddah globally. “We are looking for a new
to take affirmative action to stop In his own remarks, FIFA President generation of referees all over the
violence against referees, a problem Gianni Infantino also emphasised that world,” he said. “The objective is to help
he referred to as a “cancer” that the referees were FIFA’s Team One. you, [the] member associations, to
threatened the very life of the sport. “Without referees, there’s no football,” [develop] the new Tori Penso and the
he said. “We all have to fight…against new Szymon Marciniak of the future.”
“This is not acceptable. Enough is any sort of abuse and violence against
enough,” Collina said. “This is the referees, but also to bring back respect
cancer that can kill football. It’s true. and tolerance.”
94 95
SARAI BAREMAN CALLS ON FOOTBALL LEADERS TO CONTINUE

INVESTING IN WOMEN’S FOOTBALL
FIFA Chief Women’s Football Officer and four years later, they qualified for the
Sarai Bareman took to the stage at the FIFA Women’s World Cup 2023 and had
summit to encourage leaders from all an incredible performance on the pitch.”
211 Member Associations to continue
building on the magnificent achievements She continued: “It’s a message to the
of 2023 – and to continue investing in the decision-makers that are in this room
women’s game, citing the Morocco squad today: you all have the power to invest
as the perfect example of the inspiration in women’s football, and we saw how
such investment can bring. quickly Morocco was able to advance,
and the number-one thing that allowed
“The FIFA Women’s World Cup does so them to advance that quickly was the
much to also motivate our member tone at the top.”
associations,” she said. “The President
of the Moroccan federation was blown “It was the president specifically
away by the full stadium, the experience, and deliberately driving forward the
the atmosphere, the fans, the interest prioritisation of women’s football, and
[during the 2019 tournament], and that I’m very fortunate to also have that here
drove him to go back to his country to at FIFA with our President. When you as
invest, to really and specifically invest in decision-makers make it a top priority,
women’s football, in creating a pathway. the flow-on effect for that inside your
He set up academies, he employed one federation is immense, and you can’t
of the best coaches in the world to lead, underestimate that.”
FIFA LEGENDS SUPPORT ANTI-DISCRIMINATION INITIATIVES

FIFA Legends Gilberto Silva, Kaká In advance of the FIFA World Cup Qatar everybody, the fans,” said Gilberto
and Alessandro Del Piero highlighted 2022, the Social Media Protection Silva during a Q&A session where he
the need for action in relation to Service (SMPS) was established in spoke about his personal experiences
discrimination against football players partnership with FIFPRO to monitor and looked at ways of bolstering the “The FIFA
in both real-life situations and online. and moderate comments on various fight against discriminatory behaviour
online platforms as a next step in in football.
Women’s World
Since 2016, FIFA has implemented a fighting discrimination. The SMPS Cup does so much
strategic programme to embed respect has now been used in eight FIFA “Everybody’s suffering [from] that but
to also motivate
for human rights in all operations and tournaments, including the FIFA also young teenagers, young kids are
relationships. This led to the three- Women’s World Cup Australia & New suffering a lot of anxiety and mental our member
step procedure being put in place in Zealand 2023, where it had a problems due to the constant abuse. associations.”
FIFA competitions and was followed by significant impact. This has caused a lot of problems for
FIFA launching the #NoDiscrimination them because they are losing focus. Sarai Bareman
campaign in 2021. “Nowadays, social media has been so Together we can stop this as soon as FIFA Chief Women’s
Football Officer
tough for many people. In football, we possible: all of us here can do our part
see this a lot – for players, referees, in stopping this online abuse.”
football federations, the leaders,
96 97
NEW FIFA SECRETARY GENERAL

AD INTERIM ADDRESSES DELEGATES
Mattias Grafström took to the stage gives a platform for all of you, and
and gave an overview of how the also expanding this World Cup to 48 BHUTAN FOOTBALL FEDERATION PRAISES
organisation aimed to develop a teams on the boys’ side and 24 teams FIFA FORWARD PROGRAMME
cross-section of aspects of the game, on the women’s side [means] giving
on and off the pitch. First, however, a real platform as well for all those Bhutan Football Federation (BFF) example of how a developing football
he thanked the FIFA President, the real talents to express themselves. President Dasho Ugen Tsechup also nation can use FIFA programmes and
FIFA Council and his predecessor, the But we have to start at the base, and spoke about how the FIFA Forward initiatives to boost participation and
outgoing Secretary General. this is why Arsène is going inside the Programme, which helps to fund interest levels.
countries in order to really help and football-related development projects,
“I’d like to thank the FIFA President, the also educate coaches in order for every had helped establish football pitches in “We have reached all across the
FIFA Council as well for entrusting me talent to have a chance.” the mountainous Asian country. country,” the BFF President said. “We
in this mission. Being a small boy who carried out a census on which is the
loved football from the very beginning, The FIFA Secretary General ad interim He told delegates how football is the most popular sport in Bhutan and
it’s really an honour to serve this sport. also discussed the important matters number-one sport in Bhutan thanks to football came out number one even
I would also like to use this opportunity raised during the summit, including FIFA assistance. Since the introduction though our traditional sport is archery.
to pay tribute to Fatma [Samoura], the success of the FIFA Women’s World of the FIFA Forward Programme in That in itself shows how much FIFA has
who has been a great and inspirational Cup, the expanded FIFA World Cup in 2016, Bhutan has been a flagship helped Bhutan football grow.”
leader in the past seven years.” 2026, the development and protection
of the refereeing community, the
Moving into a question-and-answer importance of continued investment
session, Mr Grafström praised the in technology and FIFA’s ever-
work being carried out by FIFA’s Chief lasting commitment to growing the LEADERS AND TRAILBLAZERS TAKE TO THE STAGE
of Global Football Development Arsène commercial side of the game, to
Wenger, and looked ahead to an ensure revenues remain on an upward The Saudi Arabian Minister of Saudi Arabian Football
exciting period for FIFA, its member trajectory and all member associations Sports, HRH Prince Abdulaziz Federation Vice-President Lamia
associations and the development of have even more opportunities to bin Turki Al-Faisal, also took the Bahaian and women’s national-
the global game. develop the game. floor, offering an overview of how team captain Bayan Sadagah also
football is playing a central role in appeared and spoke passionately
“The work Arsène and his team have the kingdom’s Vision 2030, which about the development of the
been putting in place already in a is the blueprint for opening up game in Saudi Arabia – and the
number of countries is very inspiring. the country to the world. opportunities, on and off the
Having the possibility to now also field, that it had provided them.
have a FIFA U-17 World Cup every year The summit also featured
on-stage contributions from
FIFA Council member Rodolfo
Villalobos, Football Association of
Indonesia President Erick Thohir,
Chilean Football Association
President Pablo Milad and Polish
Football Association President
Cezary Kulesza.
FIFA Football Summit 2023
98 99
FIFA FOUNDATION ANNUAL REPORT 2023
FIFA the FIFA Foundation and what the Community

Programme is all about. Between 2020 and 2022,
FOUNDATION
the projects funded by the programme benefited
more than 250,000 people across the globe – and
we reached even more people in 2023. I look
forward to seeing these initiatives make a positive
impact in their communities.”
It was another busy year
The organisations and projects selected promote
for the FIFA Foundation, as gender-balanced participation and support
it continued to carry out its children and youth in vulnerable groups, including
work across the world – on its indigenous, national, ethnic, religious and linguistic
minorities, migrants, refugees, asylum seekers and
mission to use the power of internally displaced persons, among others.
football to promote positive
social change, education
and development.
FIFA FOUNDATION COMMUNITY

PROGRAMME HELPS OVER 100 “Football has a unique power to
NGOs ACROSS THE WORLD
reach billions of people around
In 2023, the FIFA Foundation supported 114 the world, and its significant role
not-for-profit organisations from 54 countries
via its Community Programme. as a driver of social change is
demonstrated every day.”
The FIFA Foundation Community Programme
supports local projects that use the power of Mauricio Macri
football to effect positive social change and Executive Chairman of the FIFA Foundation
address the most pressing global challenges facing
underprivileged children and young people around
the world.
The programme seeks to engage non-governmental

organisations (NGOs) in a variety of initiatives that
contribute to good health and well-being,
high-quality education, gender equality, the
eradication of poverty, reduced inequalities, peace,
justice and strong institutions, and the promotion
of decent work and economic growth.
Mauricio Macri, Executive Chairman of the FIFA

Foundation, said: “Football has a unique power
to reach billions of people around the world, and
its significant role as a driver of social change is
demonstrated every day. This is at the core of
100 101
FIFA FOUNDATION ANNUAL REPORT 2023
FIFA FOUNDATION PROVIDES USD 1 MILLION

IN AID TO EARTHQUAKE VICTIMS
In February 2023, following devastating as well as to provide emergency and
earthquakes in Türkiye and Syria, temporary shelter and protection.
the FIFA Foundation announced that FIFA continued to collaborate with the
it would provide USD 1 million in TFF and SFA throughout 2023, while
emergency humanitarian aid. monitoring the situation and deciding
on further action.
Following consultation with the
Turkish Football Association (TFF) The tragedies were also reflected
and the Syrian Football Association upon at the FIFA Club World Cup
(SFA), together with international and Morocco 2022™, where tributes were
local NGOs, it was confirmed that the paid by fans, players, coaches and
aid would be used to purchase and officials before both the final and the
distribute essential humanitarian items, third-place match.
FIFA FOUNDATION SIGNS LANDMARK

MEMORANDUM OF UNDERSTANDING IN BELIZE
In July 2023, the FIFA Foundation, the funding to help reach 10,000 primary in linking football with education,
Football Federation of Belize (FFB) and school students from vulnerable providing students with essential life
the country’s Ministry of Education, communities through the launch of skills and competences in today’s
Culture, Science and Technology the Digital Education Programme. Also society and the future of work.”
(MoECST) signed a memorandum of in attendance at the signing ceremony
understanding to join forces to promote was FIFA Council and FIFA Foundation The FIFA Foundation Executive
quality education through a twofold Board member Isha Johansen. Chairman continued: “Through the
programme of play-based learning, Digital Education Programme, we
combining education and football, Speaking shortly after the signing are confident that we can contribute
thanks to the further expansion of the ceremony at the House of Culture, Dr to The Vision 2020-2023 by making
FIFA Football for Schools Programme, Dame Minita Gordon Drive, in Belize football work for society – using the
which launched in Belize in 2022. City, Mr Macri said: “It is with great power and reach of the beautiful game
pride and excitement that today we to help empower the next generation
The agreement, which was co- formalise this collaboration here in of young people here in Belize. I thank
signed by FIFA Foundation Executive Belize. We already have strong ties with President Chuc and Minister Fonseca
Chairman Mauricio Macri, FFB this beautiful country through Football for their efforts in supporting us along
President Sergio Chuc and MoECST for Schools, and today’s commitment the way, to get to where we are today,
Minister Francis Fonseca, pledged further cements that. We are convinced and I look forward to many fruitful
to pool resources, experiences and of the great opportunities that lie years of collaboration ahead.”
102 103
FIFA MUSEUM ANNUAL REPORT 2023
Sydney/Gadigal, Madrid Sharing the magic of football with
FIFA MUSEUM
the world, the FIFA Museum had
and Zurich: FIFA Museum another landmark year, headlined by
grows internationally and the celebration of women’s football,
breaks visitor records. the opening of its first permanent
exhibition abroad and a surge in visitor
numbers to historic highs.
A new record of more than 250,000

visitors in Zurich alone was achieved
in 2023 – the highest number for the
FIFA Museum’s location in the Swiss
metropolis since its opening eight years
ago. Another 350,000 visitors worldwide
explored its digital exhibitions
throughout the year. In total, more
than six million football fans around the
globe engaged with the FIFA Museum’s
cultural and educational content
physically and digitally during 2023.
Presented by Hyundai and showcased

at the FIFA Fan Festival™ at Sydney/ Ragazzo d’Oro” in collaboration with Conte Verde. Furthermore, a digital
Gadigal’s Tumbalong Park, the FIFA the Paolo Rossi Foundation, offering exhibition layer for “Calling the Shots:
Museum exhibition “Calling the Shots: an intimate portrayal of the life and Faces of Women’s Football” was
Faces of Women’s Football” attracted illustrious career of the Italian football introduced to celebrate pivotal figures
more than 50,000 visitors within four legend. Following “211 Cultures. One and pioneers of the women’s game,
weeks during the FIFA Women’s World Game”, which ended in August 2023, tying in with the global extravaganza in
Cup Australia & New Zealand 2023. the FIFA Museum opened its next Australia and Aotearoa New Zealand.
It became the FIFA Museum’s fourth special exhibition, “Designing the These two innovative approaches
successful on-site exhibition at a major Beautiful Game”, in October 2023. exemplify the museum’s commitment
global showpiece after “The History to engaging audiences in new and
Makers” in Moscow in 2018, “The This in-depth examination of the immersive ways.
Women’s Game” in Paris in 2019 and relationship between football and
“Goals Create History” in Doha during design throughout history was “2023 was a very successful year for
the FIFA World Cup Qatar 2022. developed in cooperation with the FIFA Museum’s mission and
London’s prestigious Design Museum, responsibility to share the magic of
In a groundbreaking move, the FIFA with the aim of providing visitors with football with the entire world. We
Museum expanded its fixed footprint a fresh and inspiring new perspective shone the spotlight on milestones
beyond Zurich with the opening of its on the sport’s evolution. Also in Zurich, in women’s football, showcased 211
first permanent exhibition abroad. In the museum hosted popular public football cultures, featured design and
“2023 was a very successful collaboration with LEGENDS, a new viewings of all FIFA Women’s World football, furthered our global outreach
year for the FIFA Museum’s FIFA Museum exhibition dedicated Cup 2023 matches. and established technological
to the history of the FIFA World Cup innovation. The record-breaking
mission and responsibility to and the FIFA Women’s World Cup The FIFA Museum also embraced the visitor numbers in different corners
share the magic of football was created in the Spanish capital of digital realm with the launch of its first of the world and the international
Madrid, with many fascinating match- virtual reality (VR) experience in 2023. resonance and growth achieved reflect
with the entire world.”
worn and original objects on display. With state-of-the-art VR technology, our commitment to celebrating and
Marco Fazzone the application transports visitors safeguarding football’s truly global
FIFA Museum Managing Director In Zurich, a diverse exhibition back to the inaugural FIFA World Cup heritage and culture,” said FIFA
programme kicked off in March with in 1930 and the iconic voyage to the Museum Managing Director
the guest exhibition “Paolo Rossi: Un tournament in Uruguay aboard the Marco Fazzone.
104 105
FIFA STATISTICS ANNUAL REPORT 2023
FIFA STATISTICS
FULL-TIME EMPLOYEES 953 AGE PROFILE
FIFA 793 46+
FIFA WORLD CUP QATAR 2022 22

36-45 28.3%
FIFA WOMEN’S WORLD CUP 40.5%
AUSTRALIA & NEW ZEALAND 2023 2
PRESIDENT 1.9% 16-25
FIFA WORLD CUP 26 19
41
FIFA MUSEUM 78 29.3%
26-35
FIFA DEVELOPMENT AG 26
SECRETARY GENERAL
FIFA CLEARING HOUSE 13 AVERAGE
GENDER DISTRIBUTION FIRST NATIONALITIES
76
MALE 60%
ADMINISTRATION FOOTBALL
FEMALE 40%
JUDICIAL BODIES DSG FOOTBALL OFFICE
PROFESSIONAL
PARTNERSHIPS & MEDIA COMMUNICATIONS FOOTBALL MEMBER ASSOCIATIONS
PEOPLE, TECHNOLOGY GLOBAL FOOTBALL

FINANCE WOMEN’S FOOTBALL
& OPERATIONS DEVELOPMENT
LEGAL & COMPLIANCE SOCIAL RESPONSBILITY REFEREEING

& EDUCATION WORLD CUP
AUDIT, RISK & ADVISORY FIFA FOUNDATION FIFA MUSEUM
106 107
COMPETITIONS ANNUAL REPORT 2023
COMPETITIONS
110 FIFA Women’s World Cup Australia
& New Zealand 2023™
130 Mundial de Clubes FIFA™
136 Coupe Intercontinentale de la FIFA™
108 109
FIFA WOMEN’S WORLD CUP 2023™ – BEYOND GREATNESS™ ANNUAL REPORT 2023
FIFA WOMEN’S
WORLD CUP 2023™ –
BEYOND GREATNESS™
The ninth edition of the FIFA Women’s
World Cup™ was co-hosted by Australia and
Aotearoa New Zealand in what was a record-
breaking tournament – on and off the pitch.
The month-long festival of football in The unpredictability and upsets

Australia and Aotearoa New Zealand continued throughout the tournament,
was a tournament of firsts, as 32 culminating in two first-time finalists
“In the host
nations competed in two host nations battling it out for the trophy and
and across two confederations, and Spain beating pre-final favourites countries, we had
Spain were crowned world champions England to win their maiden almost two million
for the first time in their history senior title.
thanks to a 1-0 victory against England
spectators in the
in the final in Sydney. From the first goal scored in stadiums – full
Auckland on day one, to Olga
houses everywhere
Under the new 32-team format, Carmona’s FIFA Women’s World
including eight teams making their Cup™-winning goal in the final, – and two billion
debut at the finals, unforgettable the tournament did just what its watching all over
moments and iconic images were slogan promised it would and
created, none more so than New went Beyond Greatness™.
the world.”
Zealand’s Hannah Wilkinson’s Gianni Infantino
emotional celebration after scoring FIFA President
the only goal in the co-hosts’ 1-0
opening-night victory against Norway.
110 111
BALANCE OF
A CHANGING OF THE GUARD NEW STARS ARE BORN POWER SHIFTS
With eight teams making their debut at As legends of the game, including Marta When Germany defeated Morocco 6-0
the tournament, which comprised 32 and Megan Rapinoe, bade farewell to in their Group H opener, not many
nations for the first time, the gaps between the greatest stage of all, a fresh crop of would have predicted that the Atlas
the world’s best and the rest had closed, fledgling icons emerged. Linda Caicedo and Lionesses would progress and that
or even vanished, by 2023. Prior to kick- Lauren James electrified the group stage, the two-time champions would bow
off, only four teams had won the FIFA while Kyra Cooney-Cross, Salma Paralluelo out at the group stage. However, that
Women’s World Cup before, and each and Elin Rubensson became increasingly was what happened – just a day after
member of that elite quartet had bowed prominent – and impressive – as the Jamaica had held Brazil to qualify
out by the quarter-finals. In their place knockout rounds progressed. at the South American champions’
rose the likes of Australia, England and, of expense. Next to be departing earlier
course, Spain – all of whom eclipsed their than expected was one of the great
best previous performance. Added to that nations of women’s football – the USA
mix was an impressive Colombia team, – who endured their earliest-ever exit,
who performed gallantly throughout, and missing out on a medal for the first
ended the tournament as South America’s time in their history.
best-performing side. Africa was also
better represented than ever before in the
knockout rounds, with a record three teams
– Nigeria, Morocco and South Africa – all HIGH DRAMA
qualifying from their respective groups. FROM THE SPOT
The manner of that USA defeat will
live long in the memory. Sophia Smith
and Rapinoe missed penalties which
would have won a shoot-out that was
ultimately settled by Lina Hurtig. An
even more heart-stopping shoot-out
followed in the last eight, with Australia
keeper Mackenzie Arnold saving four
penalties – in between missing a
spot-kick of her own – as the co-hosts’
last-16 tie with France reached an
incredible climax.
GLORIOUS
GOALS
A record number of goals were
scored at the FIFA Women’s World
Cup 2023, and the quantity was more
than matched by the quality. From
Caicedo’s fancy footwork and fantastic
finish, through thunderbolts from
Braun and Brugts, to the Sam Kerr
strike that nearly lifted the roof off
Sydney’s Stadium Australia, there was
something for everyone.
112 113
2023 – THE YEAR THE GAME WENT
2 163
Two billion people watched on television A record 163 goals were scored, comfortably
and almost two million fans, a new surpassing the previous benchmark of 146
record, attended matches, with the final set at both Canada 2015 and France 2019.
figure standing at a staggering 1,978,274.
3 1,000
Having won the FIFA U-17 Women’s World Cup™ Zambia’s Barbra Banda
and the FIFA U-20 Women’s World Cup™ in 2022, scored the 1,000th goal in
Spain became the first nation to hold all three Women’s World Cup history.
global titles simultaneously. Salma Paralluelo
is the first player to win all three of these FIFA
competitions
5 770,000
Spain became the fifth team to win the Over three quarters of a million fans
FIFA Women’s World Cup, joining the USA, attended the FIFA Fan Festival™ sites
Norway, Germany and Japan. over the course of this edition.
50 MILLION 11.5MILLION
FIFA’s digital platforms, including The peak number of viewers in
FIFA.com, FIFA+ and FIFA+’s FAST Australia for their semi-final game
channels, received over 50 million against England – the most-watched
visitors throughout the tournament – television broadcast for any programme
a 130% increase on France 2019. in the country since records began.
114 115
A TOURNAMENT OF FIRSTS FIFA FAN Auckland/Tāmaki Makaurau

The Cloud
ON THE PITCH AND OFF THE PITCH
FESTIVALS
• First
FIFA Women’s World Cup • First with dedicated Team Base Camps Hamilton/Kirikiriroa
to be staged in two countries Adelaide/Tarntanya Claudelands Event Centre
• First with a coordinated Legacy Working Group Festival Plaza
• F
irst senior FIFA tournament
hosted in Oceania • First to honour Indigenous people and culture
Brisbane/Meaanjin
• First
FIFA Women’s World Cup with • First with FIFA Fan Festivals South Bank Parklands
32 teams and 64 matches
irst with ring-fenced performance-based
• F Melbourne/Naarm
• First
FIFA tournament to be staged funding for all 736 players Federation Square
in two confederations
Perth/Boorloo
irst tournament at which nations from
• F Wellington/Te Whanganui-a-Tara
Forrest Place
all six confederations won a match Shed 6
Sydney/Gadigal Dunedin/Ōtepoti
• First in fan attendance
Tumbalong Park Dunedin Town Hall & Glenroy Auditorium
9 FIFA Fan Festivals held in Host Cities
FAN 5,000 Total number of volunteers

EXPERIENCE
The FIFA Fan Festival™ in all nine Highest single-day attendance of
Host Cities across Australia and
Aotearoa New Zealand went beyond
25,600 fans visiting the FIFA Fan Festival in
football. They offered fans a vibrant
Melbourne/Naarm (Federation Square)
destination to enjoy the best in
football, music, entertainment, local
culture, food and games.
The FIFA Fan Festival (formerly FIFA Fan

Fest) has been a regular feature of the VOLUNTEERS
FIFA World Cup™ since 2006, but the
tournament in Australia and Aotearoa
Volunteers contributed greatly to the overall
New Zealand was the first to offer this
FIFA Women’s World Cup and fan experience.
unique fan experience in all Host Cities
The thousands who supported the tournament
of the FIFA Women’s World Cup.
became part of FIFA’s global community, with each
member of the volunteer workforce creating their
own unique experience.
• 9
5% of volunteers from Australia
and Aotearoa New Zealand
• 6
8 nations and all six confederations
represented in the volunteer team
116 117
TICKETING AND HOSPITALITY

TICKETING
The FIFA Women’s World Cup 2023 set the record
attendance for a stand-alone women’s football
match in Australia.
• Over
1.8 million tickets were sold, comfortably
surpassing the tournament’s ticket sales targets
(which had been estimated at 1.3 million before
being upgraded to 1.5 million).
he record crowd for a football match in

• T
Aotearoa New Zealand – for either a women’s or
men’s match – was broken twice in the space of
a fortnight. Match 1 between New Zealand and
Norway set a new record attendance figure in
Aotearoa (42,137), before this figure was eclipsed
by Match 61 between Spain and Sweden (43,217).
1,978,274 Total attendance record

HOSPITALITY
As a result of the interest in experiencing the
Record crowd for a women’s football
75,784 match in Australia
FIFA Women’s World Cup, Hospitality saw an
increase in guests:
• 46,850 Hospitality guests were hosted at the

FIFA Women’s World Cup 2023, 45% more than
43,217 Record crowd for a football
match in Aotearoa New Zealand
at the FIFA Women’s World Cup France 2019™.
• T
he final between Spain and England featured
the largest Hospitality attendance ever at
39,911 Average crowd

a FIFA Women’s World Cup match, with 6,890
guests welcomed and entertained.
118 119
FIFA WOMEN’S WORLD CUP 2023™ – MARKETING, COMMERCIAL, BROADCAST AND COMMUNICATIONS ANNUAL REPORT 2023
ATTENDANCES, REVENUE,
VIEWING FIGURES
AND PARTNERSHIPS –
BREAKING RECORDS ON
AND OFF THE PITCH
FIFA’s innovative approach to commercialising and
marketing women’s football, anchored around the
FIFA Women’s World Cup Australia & New Zealand
2023™, drew record-breaking revenue and served to
provide record investment and support for the 32
participating member associations and their players.
REACHING NEW COMMERCIAL HEIGHTS

In December 2021, FIFA launched On the opening day of the FIFA
its first dedicated commercial Women’s World Cup 2023, FIFA
programme for women’s football announced a sell-out of its
with a view to accelerating the sponsorship packages for the
growth and equality of the female landmark tournament. A 30-strong
game. Creating a vertical specifically line-up of Commercial Affiliates
for women’s football was an (compared to 12 at the 2019 edition)
important step for FIFA, as it meant comprising five FIFA Partners, two FIFA
that for the first time in history, Women’s Football Partners, nine FIFA
sponsors and broadcasters – both Women’s World Cup 2023 Sponsors
global and regional – were given the and 14 Tournament Supporters
opportunity to invest directly in, and
engage with, the women’s game.
backed the event staged in Australia
and Aotearoa New Zealand. BEYOND GREATNESS™ ON AND OFF THE PITCH
FIRST
The FIFA Women’s World Cup
Australia & New Zealand 2023™ was
the first edition of the competition
to feature the innovative
“It’s truly incredible
to see our fantastic
dedicated commercial
programme for
5 FIFA Partners
commercial programme. The

results proved to be compelling
partners and supporters
women’s football
2 FIFA Women’s Football Partners
engage with the potential
ALL
and validated FIFA’s decision to
activate dedicated marketing and
of this unique event.” 9 FIFA Women’s World Cup 2023 Sponsors
communication approaches for sponsorship packages sold
women’s football anchored around
the tournament.
Romy Gai
FIFA Chief Business Officer
out before the
big kick-off
14 Tournament Supporters
120 121
FIFA WOMEN’S WORLD CUP 2023™ – MARKETING, COMMERCIAL, BROADCAST AND COMMUNICATIONS ANNUAL REPORT 2023
WOMEN’S FOOTBALL
REACHES EVERY CORNER
REVENUES FOR REINVESTMENT MORE RECORD-
OF THE WORLD
The revenues that FIFA For the tournament staged in
BREAKING
NUMBERS
generates, including through Australia and Aotearoa New
commercial and broadcast Zealand, FIFA ensured that the
The Commercial Affiliates were sales initiatives conducted participating teams received the
rewarded with significant local, in connection with the FIFA same conditions and service levels
regional and international exposure
via both excellent broadcast outcomes
Women’s World Cup, are
reinvested in the global game.
as the sides that competed at
the FIFA World Cup Qatar 2022™. 200+
and engaging experiential marketing The revenues derived from the Delegation sizes, accommodation
territories reached
activities staged across both host tournament assisted FIFA in its standards, class of travel and
by FIFA’s broadcaster
countries. On the eve of the FIFA mission to provide participating access to a Team Base Camp
partners and FIFA+
Women’s World Cup 2023, world member associations and throughout the tournament have
football’s governing body announced players with unprecedented now been standardised across
32
that the tournament would be support in 2023. the FIFA World Cup and the FIFA
broadcast in over 200 territories by 130 Women’s World Cup.
broadcasters and via FIFA+.
nations visited
on Trophy Tour
Throughout the tournament, the MORE FUNDS FOR PLAYERS THAN EVER BEFORE
broadcast figures reported from
around the world were overwhelmingly Additionally, FIFA increased the that all 736 players would be
positive, with records broken in
multiple markets. These figures
total performance-based fund for
the FIFA Women’s World Cup 2023
adequately compensated for their
contribution and work. FIFA also
ALMOST 300%
contradicted the pre-tournament to USD 110 million, representing an allocated USD 11.5 million to its increase in player prize money
theory that the global population increase of almost 300% compared Club Benefits Programme (up compared to FIFA Women’s
would not tune into matches due to the FIFA Women’s World Cup from USD 8.5 million at the 2019 World Cup 2019™
to what were perceived to be less France 2019™ and a rise of nearly tournament), while a total of
favourable kick-off times, particularly 700% on the figure for the FIFA USD 30.7 million was distributed
in Europe and the Americas. However, Women’s World Cup Canada to the qualified member
it was not only in established women’s 2015™. As part of this process, associations to assist them
football markets that record numbers FIFA took the groundbreaking with their pre-tournament
were glued to the action. decision to ring-fence funding for preparations (up from USD
all participating players, ensuring 11.5 million at the 2019 edition).
Indeed, broadcasters in countries
including Colombia, Morocco, Panama,
South Africa, the Philippines, the
Republic of Ireland and Vietnam
recorded new FIFA Women’s World PUTTING FAN EXPERIENCE FIRST
Cup benchmarks, helping to inspire
and educate more girls and boys FIFA adopted an ambitious, A month prior to the action getting
around the globe about the game, multifaceted approach to marketing under way, FIFA teamed up with
while serving to further validate FIFA’s and communications across the FIFA the New South Wales government
decision to expand the number of Women’s World Cup 2023. Ahead to close the iconic Sydney Harbour
participating teams from 24 to 32. of the tournament, world football’s Bridge for a compelling, uniting
governing body conducted the most activation that captured national and
comprehensive Trophy Tour in FIFA global attention.
Women’s World Cup history. The
tour visited 30 of the 32 qualified The tournament’s fun, football-loving
member associations before landing mascot, Tazuni™, was an ever-present
in the two host countries to take in in stadiums, which attracted a record
all nine Host Cities in the final weeks 1,978,274 fans, while each of the nine
before the big kick-off. Host Cities was home to a vibrant
FIFA Fan Festival™, with the sites
welcoming a total of 777,000 visitors
throughout the tournament period.
122 123
FIFA WOMEN’S WORLD CUP 2023™ – CAMPAIGNS ANNUAL REPORT 2023
FIFA CAMPAIGNS AT THE FIFA

WOMEN’S WORLD CUP AUSTRALIA
& NEW ZEALAND 2023
Football Unites the World
in support of UN agencies
No Discrimination
With more countries and cultures represented in support of UN Human Rights
at the FIFA Women’s World Cup 2023 than
ever before, the tournament was a shining Be Active – Bring the Moves!
example of football’s power to unite the world. in support of World Health Organization
Moreover, the matches offered a platform
to raise awareness of several social impact Unite for Inclusion
causes, in partnership with UN agencies. in support of UN Human Rights
With the strength of these partnerships, and Unite for Indigenous Peoples
following intensive, thorough collaborations to in support of UN Human Rights
develop the right messaging for UN and FIFA
audiences, the “Unite for” causes were also Unite for Gender Equality
supported enthusiastically by the teams and in support of UN Women
players participating in what would become
the most attended women’s sporting event Unite for Peace
ever held. in support of UN Refugee Agency
It promoted inclusion, gender equality, peace Unite for Education for All
and the protection of the rights of Indigenous in support of UNESCO
and First Nations Peoples, as well as raising
awareness to end violence against women Unite for Ending Violence
and girls, end food poverty and promote the Against Women
CAMPAIGNS
benefits of football to foster our emotional, in support of UN Women
physical and social health and well-being.
Unite for Zero Hunger
These were all causes which FIFA is immensely in support of World Food Programme
proud to have given a spotlight at the FIFA
Women’s World Cup 2023. Football is Joy, Peace,
Hope, Love, Passion
In line with The Vision 2020-2023, as laid out by in support of World Health Organization
the FIFA President, to use the power of football FIGHTING ABUSE

to effect positive social change – and in The No Discrimination campaign featured
at all 64 matches, encouraging everyone to
partnership with the United Nations agencies speak out against discrimination of all forms.
– the FIFA Women’s World Cup Australia & New As part of this campaign, FIFA’s Social Media
Zealand 2023 provided the global spotlight to Protection Service onboarded team and
player-owned social accounts, allowing them
raise awareness and spread education across to benefit from the tool’s capacity to monitor,
a wide range of important issues. moderate and report abusive content.
124 125
FIFA WOMEN’S WORLD CUP 2023™ – IN PICTURES ANNUAL REPORT 2023
FIFA WOMEN’S WORLD

CUP AUSTRALIA &
NEW ZEALAND 2023™
– IN PICTURES
126 127
FIFA WOMEN’S WORLD CUP 2023™ – IN PICTURES ANNUAL REPORT 2023
128 129
MUNDIAL DE CLUBES FIFA™ ANNUAL REPORT 2023
At the end of 2023, FIFA confirmed the dates, format

and qualification mechanisms for the new 32-team
Mundial de Clubes FIFA™ and announced details
of a separate exciting annual tournament.
In December 2023, at the FIFA Council Speaking after the meeting, FIFA
meeting in Jeddah, Saudi Arabia, key President Gianni Infantino said: “Clubs
decisions were taken in relation to a new play a fundamental role in world football,
32-team global club competition – the and the Mundial de Clubes FIFA will be a
first edition of which will be played in the major milestone in providing clubs from
United States in 2025. all confederations with a fitting stage on
which to shine at the highest level of the
It was confirmed that the competition’s game. This will be an open competition
official name will be Mundial de Clubes based on sporting merit that will play a
FIFA™ and that it will feature clubs from key role as part of our efforts to make
each of the six confederations. football truly global.”
“This will be an open

competition based on sporting
merit that will play a key role
as part of our efforts to make
football truly global.”
Gianni Infantino
FIFA President
MUNDIAL DE CLUBES
FIFA™ AND COUPE
INTERCONTINENTALE
DE LA FIFA™ ANNOUNCED
130 131
QUALIFICATION MECHANISM
With the objective of ensuring the for the purpose of calculating the
highest quality possible based on UEFA club coefficient in relation to
sporting criteria over the most recent matches in the UEFA Champions
four seasons, starting from the League only will be exceptionally
group stage of the confederation’s applied to determine the ranking of
relevant premier club competition, European clubs.
and incentivising the result of every
game in the respective tournament, The approved methodology for
the following methodology for the new the ranking of European teams is
standard ranking was approved: therefore as follows:
3 points for a win 2 points for a win

2
1 point for a draw 1 point for a draw
3 p
oints for progress to each 4 p
oints for qualification
stage of the competition for the group stage
In the case of European clubs, given 5 p

oints for qualification
that three full seasons and a full group for the round of 16
stage of the fourth season of the UEFA
Champions League have already been 1 p
oint for progress to each stage
completed, and since UEFA has an of the competition thereafter
existing club coefficient system, the
pre-existing methodology principles
DATES CONFIRMED FORMAT LAID OUT

The first edition of the tournament will The format of the competition was also
take place from 15 June to 13 July 2025. confirmed and will comprise a group
These dates were selected to ensure stage composed of eight groups of four
that the scheduling of the tournament teams per group playing in a single-game
is harmoniously aligned with the Men’s round-robin format. The top two teams
International Match Calendar to allow per group will progress to the round of
sufficient time between the tournament 16, with a direct single-match knockout
final and the start of the season in stage from the round of 16 to the final.
many domestic leagues globally, and There will be no play-off for third place.
considering that a minimum of three
days of rest between matches should
be guaranteed in order to safeguard
player welfare.
132 133
EUROPE Via ranking pathway – 8 teams ASIA

12 teams 5. FC Bayern München (GER) 4 teams
Via champions pathway Via champions pathway
(UEFA Champions League) – 4 teams (AFC Champions League) – 3 teams
6. Paris Saint-Germain FC (FRA)
1. 020-21:
2 1. 2
021:
Chelsea FC (ENG) Al Hilal SFC (KSA)
7. FC Internazionale (ITA)
2. 021-22:
2 2. 2022:
Real Madrid CF (ESP) Urawa Red Diamonds (JPN)
8. FC Porto (POR)
3. 2
022-23: 3. 023-24:
2
Manchester City FC (ENG) TBC
9. SL Benfica (POR)
4. 2
023-24: Via ranking pathway – 1 team
TBC
4. TBC
10. BV Borussia 09 Dortmund (GER)
OCEANIA
11. Juventus FC (ITA) 1 team
Via ranking pathway
12. T
BC 1. Auckland City FC
(NZL)
While the 2024 edition of the OFC

Champions League remains to be
completed, of the participating clubs,
there is no mathematical possibility
NORTH & CENTRAL for any of them to overtake Auckland
City FC based on the points gained
AMERICA, CARIBBEAN by that club over the qualification
4 teams SOUTH AMERICA period to date.
Via champions pathway 6 teams
(Concacaf Champions Cup) Via champions pathway
(CONMEBOL Libertadores) – 4 teams
1. 021:
2
CF Monterrey (MEX) 1. 2021:
SE Palmeiras (BRA) AFRICA
2. 2
022:
4 teams
Seattle Sounders FC (USA) 2. 2022:
Via champions pathway
CR Flamengo (BRA)
3. 2023: (CAF Champions League) – 3 teams
Club León (MEX) 3. 2023:
1. 2
020-21 and 2022-23:
Fluminense FC (BRA)
4. 024:
2 Al Ahly SC (EGY)
TBC 4. 2024:
2. 2021-22:
TBC
Wydad AC (MAR)
Via ranking pathway – 2 teams
Host country United States 3. 2023-24:
TBC
5. TBC
1. Via ranking pathway – 1 team
TBC
6. TBC 4. TBC Note: All clubs and dates correct
up to and including 12 April 2024.
134 135
COUPE INTERCONTINENTALE DE LA FIFA™ ANNUAL REPORT 2023
COUPE INTERCONTINENTALE STAGE A PLAY-OFF

This stage of the competition will have The winners of both previous stages will
DE LA FIFA TO BE PLAYED two rounds. In the first round, the play each other at a neutral venue in the
ANNUALLY FROM 2024 winners of the AFC Champions League days before the final.
or the CAF Champions League, to be
It was also announced in 2023 that an initially determined by a draw and FINAL
annual FIFA club competition would alternating each year thereafter, will The winners of the play-off will play the
take place as of 2024, featuring all play in their home stadium against the winners of the UEFA Champions League
confederation premier club competition winners of the OFC Champions League. at the same neutral venue, with the
champions and concluding with a final winners being crowned as champions
at a neutral venue between the UEFA The winners of this round will then for that year.
Champions League winners and the play away against the remaining AFC
winners of an intercontinental play- or CAF champions. For the inaugural edition of the
off between clubs from the other competition in 2024, the following
confederations. The official name of STAGE B dates were confirmed:
the competition will be the Coupe The winners of the Concacaf Champions
Intercontinentale de la FIFA, and the Cup will play the winners of the • T
he first stages will be scheduled by
format was confirmed as follows. CONMEBOL Libertadores in the home FIFA in consultation with the clubs and
stadium of one of the clubs, with the confederations
the hosts of the first edition to be
determined by a draw and the hosting • T
he play-off will take place on
rights alternating each year thereafter. 14 December 2024 in a neutral
location
• T
he final will take place on
18 December 2024 in the same
neutral location
STAGE A CENTRALISED LOCATION
To strengthen sporting HOME TEAM*

rivalries and create a
prestigious yearly title, or WINNER PLAY-OFF
14 DECEMBER 2024
the Coupe Intercontinentale
de la FIFA – featuring all
six reigning confederation HOME TEAM* FINAL
premier club competition WINNER 18 DECEMBER 2024
champions – will follow or STAGE A
this format:
STAGE B* WINNER
WINNER
STAGE B
*Home teams in stages A and B to

be determined by a draw for the
2024 edition and alternating for
every edition thereafter
136 137
GOVERNANCE ANNUAL REPORT 2023
GOVERNANCE
142 73rd FIFA Congress
146 FIFA Council meetings 2023
150 Legal & Compliance
166 Compensation
138 139
FOREWORD BY THE CHAIRPERSON OF THE GOVERNANCE, AUDIT AND COMPLIANCE COMMITTEE ANNUAL REPORT 2023
FOREWORD BY THE
CHAIRPERSON OF THE
GOVERNANCE, AUDIT
AND COMPLIANCE
COMMITTEE
Good governance is paramount to developing football
FIFA is committed to growing and Over the course of 2023, the FIFA remains committed to using The Compensation Sub-Committee, for
developing the game around the committee, through the Audit football as a catalyst for progress in its part, concluded the 2019-2022 cycle
world. In order to do this successfully, and Compliance Working Group, the field of human rights, and the 73rd by determining the compensation of the
it is paramount that the revenues continued to oversee FIFA’s financial FIFA Congress – held in Kigali, Rwanda members of the FIFA Council, as well as of
reinvested in football development performance, closely scrutinised – served as a platform for constructive the chairpersons, vice-chairpersons and
be used in the way that they were the 2022 central audit review and discussions on these issues. members of all FIFA committees.
intended. This is even more significant conducted various internal audit Moreover, the Human Rights and
considering the increased funding and risk management projects. It Social Responsibility Sub-Committee Driven by its pivotal role and unwavering
that has been made available through also supervised the use of the World prepared an independent study on commitment, FIFA constantly strives to
the FIFA Forward Programme for the Football Remission Fund, which the basis of recommendations made set the gold standard for governance and
2023-2026 cycle. was established as a vehicle for the following the FIFA World Cup Qatar compliance in the sports industry. This will
distribution of the USD 201 million 2022™ and would continue to act in remain the case in 2024 as FIFA continues to
The mission of the Governance, that was allocated to the FIFA furtherance thereof. make transparency and accountability the
Audit and Compliance Committee Foundation by the US Department of defining features of our organisation.
is to uphold the highest standards Justice in August 2021. These funds
of governance, compliance and were awarded as compensation for I look forward to FIFA’s continued
oversight, so that FIFA’s focus remains the losses that FIFA suffered as a dedication to excellence.
firmly on football. The committee victim of corruption schemes.
continued to pursue its mandate in
2023, with members carrying out their
duties with diligence and monitoring
critical areas.
Mukul Mudgal
Chairperson of the Governance,
Audit and Compliance Committee
mmittee
140 141
73RD FIFA CONGRESS 2023 ANNUAL REPORT 2023
The 73rd FIFA Congress took place Reminding the Congress that FIFA, with
73 FIFA
“FIFA is an association of
RD
its 211 Member Associations, had more
in Kigali, Rwanda, on 16 March members than the United Nations,
2023. It was the first elective Gianni Infantino took the opportunity to
associations of 211 countries
Congress to be held in Africa – lay out his plans for the next four years, from all over the world – more
and Gianni Infantino, standing
including investments of USD 2.3 billion than the United Nations. For
CONGRESS
in football development globally
unopposed, was re-elected by through the FIFA Forward Programme. FIFA, each and every one of these
acclamation for a second four- countries has exactly the same
President Infantino committed to
year term as FIFA President. focusing on organising competitions
duties and exactly the same
and developing football, to increasing rights, including the right to be
revenues still further and to continuing respected for what he is and
to improve the game’s status and
governance.
what he does, for what she is and
what she does. We want to unite
“When I hear that there is too much
and we want to include. We want
football, well maybe yes, but certainly
not everywhere,” he said. “Actually, in to make football truly global.”
the majority of the world, there is not
Gianni Infantino
enough football, not enough quality
FIFA President
football. And when you see the passion
that exists for football, then you have to
do something.”
Gianni Infantino explained that FIFA one tournament and too old for the can calculate these caps. Everything is
was working with various next one two years later. possible today, and we will have to look
confederations and regional at it with all the other stakeholders, and
associations to discuss the best ways Gianni Infantino forecasted record we will see what we can do,” he said.
of helping them create new club revenues of USD 11 billion for the
and national team competitions, at 2023-2026 cycle, and that did not More immediately, the FIFA President
regional and local level. He cited the include the first edition of the 32-team announced a threefold increase in prize
FIFA Arab Cup™, the Arabian Gulf Cup tournament involving clubs money for the FIFA Women’s World Cup
and the ASEAN Football Federation (subsequently named the Mundial 2023™. A total of USD 152 million would
Championship as examples of what de Clubes FIFA), which will take place be distributed among the 32 teams –
could be achieved. “It’s our duty and in 2025. FIFA would also continue to three times more than in 2019 and a
our obligation to support these kinds of develop the FIFA+ digital platform tenfold increase over 2015.
events,” he said. which, among other things, will
become a source of revenue for many USD 110 million of this would be
Another example was the FIFA Series associations, who will have their games allocated to participating member
which would take place in the March broadcast around the world. associations and, for the first time ever,
international window of even years a dedicated proportion of the funding
and would involve FIFA supporting the Following the wide-ranging reform would be ring-fenced for participating
organisation of matches for teams of the transfer system that started in players, with the balance retained by
from different confederations who 2017, which has seen the establishment member associations for reinvestment
were available. of the FIFA Clearing House and new in their footballing activities.
regulations for loans and agents,
He said there would also be more youth Gianni Infantino stated that FIFA would Additionally, USD 31 million would be
football with the FIFA U-17 World Cup™ continue to look at ways of making the distributed as preparation money and
taking place annually, instead of every system more transparent – which could USD 11 million for the Club Benefits
two years, for men and women. This include a discussion about transfer fees. Programme, which rewards clubs whose
would ensure that players did not miss players take part in the tournament.
out simply because they were born in “It might be necessary to introduce a
a year which made them too young for cap, and we have to think about how we
142 143
73RD FIFA CONGRESS 2023 ANNUAL REPORT 2023
ARSÈNE WENGER GIVES THE LOW-DOWN FIFA PRESIDENT ATTENDS

ON FIFA’S TALENT DEVELOPMENT SCHEME AMPUTEE MATCH IN KIGALI
One of FIFA’s most ambitious targets is there will be a difference between the two Following the FIFA Congress, the FIFA
to raise the standard of football globally players. So the number of practices and President attended an amputee match
so that 50 national teams are capable of of quality practices is vital.” But he added in Kigali and promised more support
competing for the top honours in men’s that, even if the two players received the for amputee footballers. The game
and women’s football. The FIFA Talent same hours of practice, there could still be was organised by the World Amputee
Development Scheme is a key part of a big difference between them if one had a Football Federation (WAFF) to officially
this effort as it looks to help member good coach and the other a bad coach. launch its women’s programme.
associations to ensure that every talented
player is given the chance to develop With this in mind, FIFA is sending coaches to Amputee football is one of the
and shine. MAs to help educate local coaches. Wenger fastest‑growing sports around the
said that seven pilot projects were under world, with over 50 countries now full
FIFA’s Chief Development Officer Arsène way this year, and he expected the number members of the WAFF and more than
Wenger explained to the Congress that to rise to 70 by 2026. 5,000 players.
the project was being implemented from
2023. Member associations will receive Once players reached the age of 17, Gianni Infantino was joined on the
guidance from FIFA high-performance competition became the key factor in touchline by FIFA Puskás Award
specialists not only on how to spot potential development – which was why FIFA had winner Marcin Oleksy, himself an
talents but also on providing them with decided to stage the FIFA U-17 World amputee, FIFA Secretary General at
the infrastructure and coaching they Cup annually from 2025, for both men the time Fatma Samoura, FIFA Council
need to progress, as well as a competitive and women. member Isha Johansen, FIFA Senior
playing environment. Football Advisor and FIFA World Cup™
Wenger concluded: “There is only one way winner Youri Djorkaeff, and FIFA
Stressing the importance of coaching, he to make football truly global and that is to Legend, former Morocco international
said: “You have two talented players at make education global.” and Head of FIFA’s Doha Office –
the age of 12 years old. At the age of 16, if Houssine Kharja.
one has 500 hours’ practice, and the other
one has 1,000 hours’ practice, believe me,
“I promised all of the

players that from now on,
“For those who have a talent for football, FIFA will work together
we have a responsibility to help them with them and we will
develop that. That’s why I believe that we develop this, because
want, in the next four years, to bring more they deserve much more.
good players in the world.” They are such great
Arsène Wenger examples for all of us.”
FIFA Chief of Global Football Development
Gianni Infantino
FIFA President
144 145
FIFA COUNCIL MEETINGS 2023 ANNUAL REPORT 2023
FIFA
COUNCIL
MEETINGS
IN 2023
The FIFA Council met five times
in 2023, with a wide range of
key decisions taken or ratified –
including the new International
Match Calendars for men’s
football (2025-2030) and
women’s football (2024-2025)
and the hosting of the FIFA
World Cup 2030™ and
FIFA World Cup 2034™.
146 147
FIFA COUNCIL MEETINGS 2023 ANNUAL REPORT 2023
NO. 22 NO. 23 NO. 24 NO. 25 NO. 26

14 FEBRUARY 2023 14 MARCH 2023 23 JUNE 2023 4 OCTOBER 2023 17 DECEMBER 2023
Held by videoconference Kigali, Rwanda Held by videoconference Held by videoconference Jeddah, Saudi Arabia
The first FIFA Council meeting in 2023 The second FIFA Council of 2023 The third FIFA Council meeting in Following extensive consultation with The final meeting of 2023 took
was held by videoconference to reduce took place in Kigali, Rwanda, two 2023 was held by videoconference all confederations, the FIFA Council further decisions on the first
expenses and minimise travel. The days before the 73rd FIFA Congress, and awarded hosting rights for the took key decisions on the bidding 32-team FIFA Club World Cup™
Annual Report was approved and and approved the new International expanded FIFA Club World Cup™ in process and hosting of the FIFA World and awarded hosting rights for the
important decisions were taken with Match Calendars (IMCs) for men’s and 2025 as well as other FIFA tournaments. Cup 2030 and FIFA World Cup 2034. FIFA U-20 World Cup 2025™ and
respect to FIFA competitions. women’s football. FIFA U-20 Women’s World Cup 2026™.
Key points from the FIFA Key points from the FIFA Key points from the FIFA Key points from the FIFA Key points from the FIFA
Council meeting: Council meeting: Council meeting: Council meeting: Council meeting:
•
The Annual Report for 2022 was •
The new men’s IMC for 2025-2030 • The United States was appointed as •
The FIFA Council unanimously agreed • was also agreed that, in line with
It •
Chile was unanimously appointed to
approved. This highlighted FIFA’s was approved, including the decision the host nation for the first edition that the sole candidacy for the the principle of confederation host the FIFA U-20 World Cup 2025
record-breaking revenue of to merge the September and of the new version of the FIFA Club FIFA World Cup 2030 would be the rotation, the FIFA Member and Poland to host the FIFA U-20
USD 7.6 billion during the 2019- October windows. World Cup in 2025, featuring combined bid of Morocco, Portugal Associations from the territories of Women’s World Cup 2026.
2022 cycle and budgeted revenue 32 teams. and Spain, subject to a successful the AFC and OFC would be invited to
of USD 11 billion for the 2023- •
Based on the new men’s IMC, the bidding process and decision by the bid to host the FIFA World Cup 2034. •
The slot allocation for both
2026 period. FIFA Council confirmed that the final • The Regulations for the FIFA World FIFA Congress in 2024. competitions remained unchanged
of the FIFA World Cup 26 would take Cup 26 Preliminary Competition •
The FIFA Council confirmed that from previous editions:
•
Saudi Arabia was appointed as the place on 19 July 2026. were approved. • addition, considering the historical
In the inaugural edition of the FIFA AFC: 4
host nation for the FIFA Club World context of the tournament, the FIFA Futsal Women’s World Cup™ CAF: 4
Cup 2023™ to be staged from 12 •
The women’s IMC for 2024-2025 • The FIFA Council also appointed Council unanimously agreed to host would take place in 2025 as a Concacaf: 4
to 22 December 2023. was also approved. Indonesia to host the FIFA U-17 a unique centenary celebration stand-alone tournament with CONMEBOL: 4
World Cup 2023™, Colombia to host ceremony in Montevideo, Uruguay, 16 participating teams. OFC: 2
•
The slot allocation for the Mundial de •
The competition format for the FIFA the FIFA U-20 Women’s World Cup where the first-ever FIFA World Cup UEFA: 5
Clubes 2025, the first to feature World Cup 26 was confirmed, with 2024™, the Dominican Republic to took place in 1930. It also decided Tournament host country: 1
32 teams, was decided as follows: 12 groups of four in the first round. host the FIFA U-17 Women’s World that Uruguay, Argentina and Paraguay
AFC: 4 Cup 2024™ and Uzbekistan to host would each host one match in the • governing framework was
A
CAF: 4 •
The key principles of access for the FIFA Futsal World Cup 2024™. 2030 tournament. approved for a training compensation
Concacaf: 4 the Mundial de Clubes 2025 system for women’s football as part
CONMEBOL: 6 were approved. of ongoing efforts to professionalise
OFC: 1 the women’s game.
UEFA: 12 •
The FIFA Council approved the
Tournament host country: 1 concept of an annual FIFA club •
The FIFA Council also took key
competition starting from 2024. decisions in relation to the first
•
The FIFA Council confirmed that, 32-team Mundial de Clubes 2025,
as hosts of the FIFA World Cup 26™, •
Further amendments to the FIFA which will be played in the United
Canada, Mexico and the United Regulations on the Status and States in 2025. These include the
States would qualify automatically, Transfer of Players were approved ranking methodology, which will be
with these slots being deducted from as part of the third package of the used as one of the key principles
the 6.66 places allocated to Concacaf. transfer reform process. of access.
148 149
LEGAL & COMPLIANCE ANNUAL REPORT 2023
LEGAL & THE THIRD

The commentary is a landmark
achievement and further confirmation
of FIFA’s ongoing commitment to
EDITION OF
COMPLIANCE ensuring transparency and education on
football law across the globe. After the
adoption of the RSTP in 2001 following COMMENTARY
A significant number of
fruitful cooperation with the European
Commission, FIFA published the first ON THE
important milestones
edition of the commentary in 2007,
followed by another edition in 2021 as
REGULATIONS
for FIFA’s Legal &
Compliance Division
part of FIFA’s commitment to modernising
football’s regulatory framework.
ON THE STATUS
were reached in 2023, AND TRANSFER
with key publications
LEGAL HANDBOOK, OF PLAYERS:
and programmes
2023 EDITION
throughout the year. imed at supporting football
• A
In September 2023, FIFA published the stakeholders and legal experts
2023 edition of its Legal Handbook,
which features a unique overview of the acilitates consistent application
• F
COMMENTARY ON THE latest regulations, statutory documents of the Regulations on the Status
and circulars issued by world football’s and Transfer of Players
REGULATIONS ON THE STATUS governing body, thus providing valuable
AND TRANSFER OF PLAYERS support to the football community at large. ollows on from two previous
• F
(RSTP), THIRD EDITION editions published in 2007
The FIFA Legal Handbook was published and 2021
In November 2023, FIFA published the in 2020 for the first time; the 2023
third edition of the Commentary on the edition includes the recent changes and
Regulations on the Status and Transfer of amendments to all the FIFA regulations
Players (RSTP). and rules applicable to football
organisations and matches.
The commentary is a crucial document
that supports member associations, clubs, The Legal Handbook contains the updated
players, leagues, coaches and football versions of the most relevant FIFA rules
legal experts in ensuring that the RSTP and regulations, including circular letters
is applied consistently across the global and official guides.
football community. The third edition
encompasses the latest amendments to
the RSTP as well as detailed information
on the regulations and case law of the
FIFA Football Tribunal and the Court of
Arbitration for Sport (CAS).
Legal Handbook,
2023 Edition
Commentary on the Regulations

on the Status and Transfer of
Players (RSTP), third edition
150 151
FOOTBALL TRIBUNAL FIFA WOMEN’S WORLD CUP 2023™ INTEGRITY TASK FORCE
REPORT 2022/2023 “FIFA will continue to The FIFA Women’s World Cup Integrity The FIFA Women’s World Cup 2023 The collaborative effort between FIFA
Also in September 2023, FIFA modernise its regulatory Task Force, which was established to Integrity Task Force comprised and key international stakeholders in
published the second edition of safeguard the competition from match representatives from the Federal the field of sports integrity ensured an
the Football Tribunal Report, which
framework, while also manipulation and integrity-related Bureau of Investigation, the United experienced, coordinated and timely
covers the period from 1 July 2022 continuing to implement its threats, concluded its successful work Nations Office on Drugs and Crime, response – based on information
to 30 June 2023. The report provides transfer reform initiatives, in monitoring the betting markets and INTERPOL, the Council of Europe’s and data – to any alert during the
a comprehensive overview of the in game action in real time during all Group of Copenhagen, United Lotteries competition, with each participating
Football Tribunal’s activities as well
in line with the strategic 64 matches at the FIFA Women’s World for Integrity in Sports, the International stakeholder contributing their specific
as those of the FIFA Players’ Status objectives for the global Cup Australia & New Zealand 2023™. Betting Integrity Association, expertise (investigative and/or
Department, which is part of the Sportradar, Sport Integrity Australia technical) throughout the tournament.
game 2023-2027.”
FIFA Legal & Compliance Division The task force concluded that no and the New Zealand Police.
and acts as a secretariat to the Emilio García Silvero suspicious betting activities or match In parallel, FIFA continued to work
Football Tribunal. FIFA Chief Legal & Compliance Officer manipulation threats had been During the competition, FIFA with confederations, member
identified around any game that took centralised the collection of associations and other integrity
During the period in question, the place during the tournament. This was information from betting monitoring stakeholders in the fight against
department received a record number the second edition of the FIFA Women’s reports based on market activity data match manipulation. In line with its
of 18,353 cases, applications and World Cup™ to be monitored by the from various jurisdictions, including core objective to promote the integrity
enquiries, compared to 14,540 in task force, which was launched ahead law enforcement entities and physical of football, FIFA takes the battle
the 2021-2022 period. The Football of the 2019 finals. surveillance at competition venues. The against match manipulation very
Tribunal, which is composed of monitoring of both the betting markets seriously and any suspicious activities
three chambers: the Players’ Status Football Tribunal Report and in-game action in real time during can be reported via its confidential,
2022/2023
Chamber, the Dispute Resolution all of the group- and knockout-stage dedicated, highly secure and
Chamber and the Agents Chamber, matches through to the final, which web‑based whistle-blowing system.
was implemented on 1 October was played on 20 August, found no
2021 to consolidate the existing FIFA match manipulation threats.
decision-making bodies into a single
umbrella body.
In this context, since 1 May 2023,

all proceedings before the Football
Tribunal outside the FIFA Transfer
Matching System are exclusively
initiated and conducted through the
FIFA Legal Portal, which was launched
a year earlier. The portal is a modern
online platform that enables football
stakeholders and legal representatives Integrity conclusions
to lodge a claim and follow the
relevant proceedings before the
Football Tribunal in a fully digital, · N
o suspicious betting or match manipulation
user-friendly environment. threats identified during the 64 matches
· S
econd successive edition of the FIFA Women’s
World Cup to have been monitored
· T
ask force composed of members
from international expert organisations
152 153
FIFA CLEARING HOUSE FIRST CAS & FOOTBALL DIPLOMA IN FOOTBALL DIPLOMA IN FOOTBALL EXECUTIVE PROGRAMME
In June 2023, French amateur club and correspondence concerning ANNUAL REPORT LAW – SECOND EDITION LAW – THIRD EDITION IN SPORTS ARBITRATION
SC Malesherbois became the first proceedings before the FIFA Football
recipient of a payment processed by Tribunal and FIFA judicial bodies will In February, FIFA published the CAS &
GRADUATION LAUNCHED In August 2023, FIFA hosted the third
the FIFA Clearing House, the licensed solely be conducted via the portal. Football Annual Report 2022, a detailed and final module of the FIFA Executive
institution established by FIFA to document reflecting the activities of The second edition of the FIFA Diploma Following the success of the Programme in Sports Arbitration at
centralise and automate financial Proceedings will still be governed the Court of Arbitration for Sport (CAS) in Football Law concluded with a two previous editions, FIFA – in the Home of FIFA, with a focus on CAS
flows between clubs related to training by the respective FIFA regulations. in football-related matters at global graduation ceremony at the Castillo collaboration with the International leading cases in sport.
rewards and to promote financial However, the notification of level in 2022, and, in particular, in de Chapultepec in Mexico City in May Centre for Sports Studies – launched
transparency and integrity within the correspondence, submissions, relation to appeals filed against FIFA 2023. For over a year, legal executives the third edition of its Diploma in A range of high-profile legal experts
international transfer system. decisions and other documents will be decisions during that year. from law firms specialising in sports Football Law in May 2023. from all over the world attended the
handled through the FIFA Legal Portal. law, as well as from clubs, member course, which is not only aimed at
The transaction, amounting to Article 57 of the FIFA Statutes associations and other football In line with FIFA’s vision of making educating legal practitioners on sports
EUR 159,990, was triggered by the The portal is aimed at ensuring recognises the jurisdiction of CAS stakeholders from around the world football truly global, the FIFA Diploma arbitration but also at creating an
international transfer of a player who simple, secure and transparent to deal with appeals against final participated in five intensive modules. in Football Law is aimed at providing indispensable bridge between theory
was trained by SC Malesherbois as an communication between FIFA and decisions passed by FIFA’s legal bodies. sports legal executives working at FIFA and practice.
amateur between the ages of 12 and the parties involved, as well as a By means of this provision, the various The course began in February 2022 member associations, confederations,
15 and had recently been signed by a better understanding of the football stakeholders (e.g. member at FIFA’s offices in Zurich, with leagues, clubs, players’ and agents’
top European club. The payment was proceedings and heightened associations, confederations, players, further modules held at the Concacaf unions and private practices from
in excess of the French club’s annual traceability. To that effect, a user clubs, officials and coaches) can be headquarters in Miami, CONMEBOL all around the globe with a working
budget and represents the largest manual providing further information sure that resolutions passed by FIFA, its headquarters in Asunción and CAF knowledge of the latest and most
amount it has received for training a and a step-by-step guide to the FIFA member associations, confederations headquarters in Cairo with the final relevant aspects in the legal field.
player to date, with similar payments Legal Portal was also published. and leagues are reviewed by an module in Mexico City, coinciding with
expected from future instalments independent arbitration tribunal. the fifth edition of the Football Law The diploma, which comprises five
related to this transfer. Member associations, clubs, players, Annual Review. The diplomas were modules on key facets of football law,
officials and all those involved in FIFA’s As part of FIFA’s ongoing efforts to handed to participants by FIFA Chief each lasting five days and the first of
legal proceedings before the relevant increase the transparency of its activities, Legal & Compliance Officer Emilio which was held in Q1 2024, is held
FIFA LEGAL PORTAL FIFA decision-making or judicial body the report provides relevant information García Silvero. over a period of 13 months in five
will now have to register on the FIFA and statistics related to the numerous different locations around the world.
In its efforts to modernise and Legal Portal. appeals filed before CAS in football
streamline the proceedings before its matters worldwide. It also offers a
decision-making and judicial bodies detailed description of the most relevant
and in order to facilitate the filing case law from CAS and the Swiss Federal
and management of claims, the use Tribunal as notified in 2022.
of FIFA’s new Legal Portal became “It was an honour to attend the second edition
mandatory on 1 May 2023.
of the FIFA Diploma in Football Law. This great
In May 2022, FIFA launched the FIFA professional experience that we had in the
Legal Portal, which for the first time
last 13 months took all of us around the world
enabled football stakeholders –
such as clubs, players, associations, to enhance our knowledge in actual football
intermediaries, law firms with a power
FIFA Legal Portal regulatory matters and discuss them from
of attorney, and anyone involved in
proceedings – to lodge a claim with
different perspectives with top football executives
the relevant FIFA decision-making or and legal professionals from around the world.”
judicial body.
First CAS & Football Annual Report Felipe Ramos Carvalho
Participant, Legal Counsel at São Paulo FC
As a result of and in line with the
circular letter, and after an adequate
transitional period of one year, all
proceedings before its decision‑making
and judicial bodies will now exclusively
be initiated through the portal,
154 155
FIFA is the most active international EXECUTIVE PROGRAMME

body in adjudicating cases before IN ANTI-DOPING, 2ND EDITION
CAS with hundreds of disputes
In May 2023, the second edition of the
annually, including disciplinary, FIFA Executive Programme in Anti-Doping
anti-doping and contractual came to an end, with the participants

completing the third and final module
cases. Subsequently, FIFA’s in Zurich. The programme is aimed at
Legal & Compliance Division has providing an in-depth analysis of the main
regulatory, institutional and scientific
accumulated tremendous experience aspects of anti-doping in sport.
and wishes to share the knowledge

and insights it has gained with other
stakeholders worldwide.
FIFA FOOTBALL AGENT REGULATIONS

In October 2023, FIFA enforced Those who hold a licence, will be eligible FIFA believes that the FFAR provides
the full implementation of the FIFA to perform football agent services a reasonable and proportionate
Football Agent Regulations (FFAR). This from 1 October 2023. Unsuccessful framework to help resolve systemic
included the mandatory use of licensed applicants will have the opportunity to failures in the player transfer system
football agents, the cap on service retake the exam in May and November and wishes to underscore that the
fees and new provisions to ensure the 2024. FIFA will organise further exams regulations have been universally
protection of minors. Following the in the coming years. recognised by football stakeholders and
first two exams and the legacy licence the most important political authorities
applications submitted to date, a total As part of the new regulations, in Europe.
of approximately 5,000 licences potential disputes in connection with
were issued. representation agreements entered
into from 1 October 2023 are handled
by the Agents Chamber of the Football
Tribunal, thus ensuring that any
conflicts concerning football agent
services are resolved fairly and equally
for all participants in the international
transfer system.
156 157
COMPLIANCE
COMPLIANCE AT THE CORE ATTENTION
OF EVERY FIFA TOURNAMENT TURNS TO 2026
With no time to lose after the FIFA World After having delivered the FIFA Women’s
Cup Qatar 2022, a complex compliance World Cup 2023, preparations got under
effort in the six months of 2023 was set way for the next edition of the FIFA
in motion and the Compliance team was World Cup, the FIFA World Cup 26, which
firmly focused on FIFA’s next tournaments. will be held in Canada, Mexico and the
United States.
With operations for the FIFA Women’s
World Cup 2023 in full swing, the
Compliance team continued to conduct
routine due diligence screenings, which
focused on sanctions and embargoes,
anti-bribery and anti-corruption concerns.
FIFA assisted with last-minute due

diligence requests for regional supporters
and sponsors and provided specific advice
on detailed compliance and sanctions
clauses requested by counterparts.
Throughout the preparation for the

tournament, FIFA kept closely aligned with
the Local FIFA Subsidiary colleagues, who
oversaw operations from FIFA’s offshore
offices in Australia and Aotearoa New
Zealand, supporting them in all areas.
158 159
DUE DILIGENCE
Due diligence screenings are now Ahead of the big kick-off in July 2023, The team also assisted the FIFA
an embedded organisational we continued to liaise with internal Foundation in the due diligence
procedure, and the Compliance team stakeholders – Travel Operations module to conduct screenings of
continues to support the organisation and Guest Operations in particular potential beneficiaries of the FIFA
with its use of the tool, while – conducting screenings across Foundation Community Programme.
encouraging other teams to tournament match officials and guest
introduce it to existing processes. lists. We also advised on various
topics, including routine sanctions and
In February 2023, the Compliance reputational risk considerations, which
team assisted with the screening of were raised with higher management.
match officials and guest lists for the
Play-Off Tournament for the FIFA In terms of assisting teams in
Women’s World Cup Australia and establishing more streamlined
New Zealand 2023™. Since then, the processes, we continued to support
team has been involved in several the FIFA Quality Programme by
due diligence screenings of potential reviewing and updating a due diligence
regional and national supporters, as questionnaire that is completed as part
well as a sales agent for the purposes of third-party engagements.
of finalising a sponsorship package.
MODERNISING FIFA’S
COMPLIANCE PROGRAMME
For FIFA committee members,
mandatory compliance training is
now completed via the portal. In May
2023, the Governance, Audit and
Compliance Committee members
were the first to successfully undergo
training via the platform.
160 161
AUDIT, RISK & ADVISORY

COMPLIANCE SAFEGUARDING
BIDDING PROCESS FOR FIFA organisational value by ensuring FIFA’s
ADVISORY The team reviewed and advised on the
updated FIFA Safeguarding Policy from a WOMEN’S WORLD CUP 2027™ AND
operations, programmes and processes are
fit for purpose, effectively performed and
The Compliance Subdivision continued compliance perspective. FIFA WORLD CUP 2030 AND 2034™ efficiently delivered.
to take a proactive approach across
The internal audit team collaborated
FIFA and worked with every department As an independent function, the Audit, Risk
closely with an independent audit company
to provide support where needed and & Advisory Subdivision adds value to FIFA
mandated to observe and monitor the
ensured that the organisation followed and its senior management by providing
best practice policies and procedures in
PARTNERSHIPS & MEDIA bidding and selection process as applied
objective assurance and advice to support
by FIFA members, management and staff
everything it did. The team continued to participate in the bid the adoption of strong governance and best
against the applicable FIFA requirements
opening process for broadcasting rights to practices, thereby protecting FIFA’s assets,
and guidelines for this process.
The team worked with all stakeholders from the FIFA Women’s World Cup 2023 in Europe. reputation and sustainability. This includes
the Legal & Compliance Division to assess In-depth due diligence and the review recommending improvements to eliminate
whether registered risks were still actual of compliance clauses for both new and errors, reduce inefficiencies and/or to
risks, as well as assessing potential new mature processes, as well as monitoring the
risks. We aligned with various stakeholders
renewed contracts with various partners and
INTERNAL AUDIT implementation of recommendations via
sponsors were routinely conducted.
in the Ethics and Compliance teams on The internal audit function supports FIFA FIFA’s internal audit portal. Via its reporting
screening procedures for referees and in achieving its objectives by applying a and monitoring, the internal audit function
match officials. systematic and disciplined approach to also has an important role to support
evaluate and improve the effectiveness of the Governance, Audit and Compliance
FIFA’s governance, risk management and Committee in discharging their oversight
control processes. Internal audits enhance responsibilities.
MEMBER ASSOCIATIONS PROCUREMENT

Amendments were proposed to the FIFA The team was involved in the user acceptance
Forward explanatory notes and guidelines testing phase of a new procurement form,
and the second draft of the Central Review providing key input on relevant compliance
Manual was reviewed and amended ahead questions for a specific section incorporating
of it being issued to member associations. a compliance review workflow.
MONITORING AND TESTING HUMAN RIGHTS &

A review of a random sample of expense
ANTI-DISCRIMINATION
claims was carried out across one The team helped facilitate new user accounts
department and discrepancies in spending for additional staff to monitor the FIFA
and FIFA’s policies were raised directly with Reporting Portal for the duration of the FIFA
the individuals concerned. The exercise was Women’s World Cup 2023.
also used as an opportunity to continue to
educate and remind employees of FIFA’s
internal policies.
162 163
RISK MANAGEMENT
The purpose of risk management is
the creation and protection of value.
It improves performance, encourages
innovation and supports the achievement
of FIFA’s objectives.
FIFA operates a modern risk management

system aligned with ISO 31000:2018, which
provides guidance to identify, measure,
manage, monitor and report significant
risks to the achievement of FIFA’s objectives
and to identify opportunities. The Audit,
Risk & Advisory Subdivision provides senior
management and the Governance, Audit
and Compliance Committee with objective
and independent information about FIFA’s
key risks and measures to address them.
Risk management is an ongoing exercise

that evolves over time as risks and
opportunities change. The introduction
of risk management and ensuring its
ongoing effectiveness require strong and
sustained commitment by FIFA’s senior
management, as well as strategic and
rigorous planning to achieve commitment
at all levels.
RISK MANAGEMENT AND

OTHER FUNCTIONS
Different groups within organisations
play a distinct role within the
three‑lines‑of‑defence framework, from
business units to compliance, internal
audit, and other risk management
personnel. Risks identified in the risk ADVISORY FIFA WORLD CUP 26TM
management process may require the RISK MANAGEMENT
risk owners to define adequate controls in The Audit, Risk & Advisory Subdivision
collaboration with FIFA’s internal control also offers advisory services to The Audit, Risk & Advisory Subdivision
system managed by the Finance Division. stakeholders across the organisation. ensures that risk management
at FIFA’s subsidiary FIFA World
Internal audits at FIFA are risk-based. Cup 26 is in line with FIFA’s overall
This means that: (1) FIFA’s annual internal risk management framework and
audit plan is developed based on key methodology. The subdivision
risk areas; and (2) individual audits focus also provides supports with risk
on identified risks considering existing identification and assists the
measures for risk treatment. development of mitigation plans.
164 165
COMPENSATION ANNUAL REPORT 2023
FIFA COUNCIL MEMBERS OF THE FIFA COUNCIL AS AT 31 DECEMBER 2023

COMPENSATION According to the rules and principles
in place for 2023, the FIFA Council
Name From Member since
President Gianni Infantino Switzerland/Italy 2016

Senior Vice-President and
As part of FIFA’s statutory commitment to Senior Vice-President Shk. Salman bin Ebrahim Al Khalifa Bahrain 2013
Vice-Presidents who are also
transparency, the annual compensation paid to confederation presidents each Alejandro Domínguez Paraguay 2016
the key members of FIFA senior management, receive a net annual compensation of
Vittorio Montagliani Canada 2016
USD 300,000 (USD 300,000 in 2022).
the chairpersons and deputy chairpersons of its FIFA Council Vice-Presidents who are Aleksander Čeferin Slovenia 2016
committees and the members of the FIFA Council not confederation presidents and FIFA Vice-Presidents Lambert Maltock Vanuatu 2018
is published below. Council members each receive a net
Patrice Motsepe South Africa 2021
annual compensation of USD 250,000
(USD 250,000 in 2022). The net Sándor Csányi Hungary 2017
compensation may vary depending on
FIFA COUNCIL MEMBERS AND FIFA SENIOR MANAGEMENT the taxation situation of the individual
Debbie Hewitt England 2023
Without pension With pension Council member. Some Council Hany Abo Rida Egypt 2009
All figures in USD contributions contributions members voluntarily waived some or Kohzo Tashima Japan 2015
all of their compensation during their
FIFA Council members* 12,883,274 13,297,936 Sonia Fulford Turks and Caicos Islands 2013
term of appointment. Each member
FIFA management** 21,073,144 22,495,088 also receives a daily allowance while Luis Hernández Cuba 2016
on duty of USD 250, or USD 150 if FIFA
Total 33,956,418 35,793,024 María Sol Muñoz Altamirano Ecuador 2016
covers breakfast and lunch or dinner.
Evelina Christillin Italy 2016
* An annual pension payment is made to long-serving FIFA Council members not falling
Under the FIFA Compensation, Ramón Jesurún Colombia 2016
under the FIFA Compensation, Expenses and Benefits Regulations for Senior Officials,
which entered into force in March 2017. Previous pension entitlements are limited to a Expenses and Benefits Regulations
Dejan Savićević Montenegro 2017
maximum of the number of years that the member has served on the Council. for Senior Officials, FIFA covers the
** As at 31 December 2023, the FIFA management comprised the President, the Secretary employer’s and employee’s social Mariano Araneta Philippines 2017
General, the Secretary General ad interim, the Deputy Secretary General and the eight security contributions. Withholding
division Chief Officers. FIFA management members ending or starting their employment Georgios Koumas Cyprus 2018
taxes are deducted from the
during the year were compensated on a pro-rata basis.
compensation and paid directly by Johanna Wood New Zealand 2019
FIFA to the tax authorities. FIFA does Rajesh Patel Fiji 2019
FIFA PRESIDENT AND FIFA SECRETARY GENERAL not cover social security contributions
Ignacio Alonso Uruguay 2019
or taxes that may also be due in
Gross salary Gross salary Flat-rate
All figures in CHF (base) (variable) allowances the Council member’s country of Fouzi Lekjaa Morocco 2021
residence. Members
FIFA President Mamoutou Touré Mali 2021
2,463,710 1,650,000 24,000
Gianni Infantino*
Mathurin de Chacus Benin 2021
FIFA Secretary General
1,300,000 600,000 24,000 Amaju Pinnick Nigeria 2021
Fatma Samoura**
Isha Johansen Sierra Leone 2021
The amounts listed above are before taxes payable by the President and the Secretary
General. FIFA contributes to the Swiss social charges, pension fund, accident insurance Răzvan Burleanu Romania 2021
and other contractual employee benefits for both the President and the Secretary General.
Yon de Luisa Mexico 2021
* Following the re-election of the FIFA President at the 73rd FIFA Congress in Kigali,
Rwanda, on 17 March 2023 for the 2023-2027 period, the Compensation Haji Hamidin Bin Haji Mohd Amin Malaysia 2023
Sub-Committee approved the gross salary (base) of CHF 2,600,000 for the FIFA
Shk. Hamad Khalifa Al Thani Qatar 2023
President. In 2023, the FIFA President was compensated with this gross salary (base)
on a pro-rata basis, starting from the date of his amended employment contract. The Yasser Almisehal Saudi Arabia 2023
gross salary (variable) awarded in 2023 will be paid in 2024.
Kanya Keomany Laos 2023
** Fatma Samoura stepped down as FIFA Secretary General in 2023. Her contractual
notice period, which ends in 2024, was paid out on top of the gross salary (base) as Rodolfo Villalobos Costa Rica 2023
a lump sum in 2023. On 4 October 2023, Mattias Grafström was appointed FIFA Secretary
General ad interim by the FIFA Council with immediate effect, thus supporting the Ednaldo Rodrigues Brazil 2023
transition period, given the departure of Fatma Samoura from the role of FIFA Secretary
Fernando Gomes Portugal 2023
General as of 31 December 2023. The Compensation Sub-Committee decided that the
FIFA Secretary General ad interim would receive the same gross salary (base) and gross
Bernd Neuendorf Germany 2023
salary (variable) that the sub-committee last approved for the FIFA Secretary General,
calculated on a pro-rata basis from the date of his appointment.
166 167
COMPENSATION ANNUAL REPORT 2023
FIFA COMMITTEES Governance, Audit and External audits FIFA COMMITTEE CHAIRPERSONS AND
The chairpersons, deputy
Compliance Committee
The total costs of the Governance,
Under the FIFA Statutes, the external
auditors (currently PwC) are appointed
DEPUTY CHAIRPERSONS AS AT 31 DECEMBER 2023
chairpersons and all members Audit and Compliance Committee in by the FIFA Congress, and are Annual gross base
of independent committees 2023 were USD 799,522, which includes responsible for auditing the annual Committee Role Name compensation in 2023 (USD)***
and the independent members remuneration, daily allowances, travel/ consolidated financial statements of
Independent committees
of all standing committees transport, accommodation and meals, FIFA and submitting an audit report
receive flat-rate compensation Governance, Audit Chairperson Mukul Mudgal* 250,000
external services and staff-related to the FIFA Council. In addition to the
as outlined below. costs. and Compliance Deputy chairperson Christopher Mihm* 75,000
statutory audit, PwC also provided
other assurance-related and non-audit Chairperson Martin Ngoga 250,000
The members of the Governance, Judicial bodies services to FIFA. Ethics – investigatory chamber Deputy chairperson Bruno De Vita 75,000
Audit and Compliance Committee The total costs of FIFA’s judicial
All figures in USD 2023 Deputy chairperson Parusuraman Subramanian 75,000
and of the investigatory chamber of bodies in 2023 were USD 3,370,066,
the Ethics Committee receive annual which includes remuneration, Chairperson Vassilios Skouris 215,000
Statutory audit fees 1,125,840
compensation of USD 15,000. The daily allowances, travel/transport Ethics – adjudicatory chamber Deputy chairperson María Claudia Rojas 53,000
members of the other independent and security, accommodation Fees for other assurance-
770,580 Deputy chairperson Fiti Sunia 53,000
related audit services
committees, the independent and meals, freelance contractors,
Chairperson Jorge Palacio 160,000
members of all standing committees translation/interpreting, printed Fees for non-audit services 128,219 Disciplinary
Deputy chairperson Anin Yeboah 26,000
and the members of all Football materials, IT hardware/software and
Tribunal chambers receive annual communications, legal consultancy and Chairperson Neil Eggleston 160,000
Appeal
compensation of USD 7,500, with the staff-related costs. Deputy chairperson Thomas Bodström 26,000
exception of the independent member
Standing committees
of the Compensation Sub-Committee, The costs were as follows:
who receives annual compensation of Chairperson Shk. Salman bin Ebrahim Al Khalifa** –
Development
USD 35,000. All figures in USD 2023 Deputy chairperson Lydia Nsekera 26,000
Ethics Committee 1,813,673 Chairperson Alejandro Domínguez*/** –

In addition to the annual flat-rate Finance
Deputy chairperson Sandra Fruean 26,000
compensation paid to the chairpersons Disciplinary Committee 811,967
and deputy chairpersons, the Chairperson Vittorio Montagliani** –
Appeal Committee 744,426 Football Stakeholders
members of independent committees Deputy chairperson Evelina Christillin** –
and independent members of all FIFA Medical Chairperson Vacant -
standing committees are granted Committee chairpersons
Chairperson Vacant –
a daily allowance while on duty of and deputy chairpersons Member Associations
USD 250, or USD 150 if FIFA covers Deputy chairperson Sonia Fulford** –
The annual compensation for
breakfast and lunch or dinner. the chairpersons and deputy Organising Committee Chairperson Aleksander Čeferin** –
chairpersons of the independent for FIFA Competitions Deputy chairperson María Sol Muñoz Altamirano** –
Members who do not receive annual and standing committees is detailed
Chairperson Pierluigi Collina 215,000
compensation are granted a daily in the table opposite. Referees
Deputy chairperson Hany Taleb Al-Raeesi 7,500
allowance while on duty of USD 300, or
USD 200 if FIFA covers breakfast and Transactions with Football Tribunal
lunch or dinner. In addition, members related parties Chairperson Javier Vijande Penas 53,000
Players’ Status Chamber
of FIFA’s committees may be separately FIFA’s related-party policy requires FIFA Deputy chairperson Sarah Ochwada 15,000
compensated for special assignments officials to disclose related parties and
Chairperson Frans de Weger 160,000
given to them by the respective related-party transactions in accordance
committee. No bonuses of any kind with International Financial Reporting Dispute Resolution Chamber Deputy chairperson Livia Denise Silva Kägi 75,000
are granted. Standards (IFRS). Each year, all Council Deputy chairperson Martin Auletta 75,000
members renew their Related-Party Chairperson Brianna Quinn 53,000
The following figures represent Declarations, thereby identifying any Agents Chamber
Deputy chairperson Pierfilippo Capello 15,000
the total gross compensation in relevant possible conflicts of interest.
US dollars, excluding daily allowances Any such disclosures are managed on
and employees’ social security a case-by-case basis. * Mukul Mudgal is also the chairperson of the Review Committee and ** Members of the FIFA Council do not receive additional compensation
contributions covered by of the Compensation Sub-Committee, but he did not receive any for their roles as chairpersons and deputy chairpersons of FIFA
compensation for these roles. Christopher Mihm is also a member of committees.
FIFA, due in 2023.
the Review Committee, but he did not receive any compensation for
*** Individuals ending or starting their terms during the year were
this role. Alejandro Domínguez is also a member of the Compensation
compensated on a pro-rata basis.
Sub-Committee, but he did not receive any compensation for this role.
168 169
FINANCIALS ANNUAL REPORT 2023
FINANCIALS
174 2023 financials in review
174 2023 revenue
176 2023 investments/expenses
180 2023 balance sheet
182 2025 budget

184 2025 revenue
190 2023 financial statements

192 Consolidated financial statements
198 Notes
248 Reports to the FIFA Congress
256 Annexe
258 FIFA Forward funds overview
259
FIFA Forward funds to
member associations
170 171
FOREWORD BY THE CHAIRPERSON OF THE FINANCE COMMITTEE ANNUAL REPORT 2023
RECORD INVESTMENT
FIFA’s commitment
to football was
IN WOMEN’S FOOTBALL
demonstrated by its
record investment
in women’s football
in 2023.
FIFA entered the new FIFA’s revenue in 2023 exceeded the The FIFA Women’s World Cup 2023 in This growth goes hand in hand with
budget by 45% (USD 363 million) and Australia and Aotearoa New Zealand the development of football at all
four-year cycle with was 53% higher (USD 404 million) than was undoubtedly a huge success, and levels. The new FIFA Forward 3.0
an unprecedented in 2019, the equivalent year in the FIFA underlined its unwavering Programme will be a driving force
previous cycle. Meanwhile, FIFA’s support for women’s football by behind that, and it now has even more
financial cushion. commitment to football was trebling its financial contributions to financial vigour than ever before.
Twelve months on, I’m demonstrated by its record players, participating member Thanks to a 29% increase on the 2.0
delighted to be able to investment in the FIFA Women’s associations and the clubs of players version, the total funds available for
World Cup 2023™ and by its who took part in the tournament, direct development in football have
say that our financial increased contributions to the from USD 50 million in 2019 to an risen to USD 2,250 million for
position continues to FIFA Forward Programme. all-time high of USD 152 million in this cycle.
2023. The tournament was without
be very solid.
question a game-changer and a FIFA is able to provide such a high level
source of inspiration for millions of of support thanks to its own financial
fans worldwide. stability. The balance sheet remains
very strong and healthy with sufficient
liquidity. At the end of 2023, FIFA’s
total assets amounted to USD 5,490
million, with the vast majority in cash
and financial assets (86%). Reserves
also remained at a highly satisfactory
level (USD 3,565 million), well above
the budgeted amount.
All of this means that FIFA has a solid

platform from which it can continue
its efforts to build the beautiful game
while also possessing the ability to
react quickly and decisively to provide
support whenever it is required, for
the good of everyone in football,
wherever they are in the world.
Alejandro Domínguez
Chairperson of the Finance Committee
172 173
2023 REVENUE | 2023 FINANCIALS IN REVIEW ANNUAL REPORT 2023
CONTINUED 1,170 30
2023 revenue
2023 REVENUEbyBYcategory
CATEGORY (USD
(USD MILLION)
million)
REVENUE GROWTH +45% versus budget Sponsors signed for
revenue in 2023 the FIFA Women’s 23% Television broadcasting rights 267
Women’s football is (in USD million) World Cup 2023™ Europe45
experiencing a surge of interest Asia and North Africa 64
and recognition, as shown by South and Central America 54
the overwhelming success of North America and the Caribbean 60
87% 41% Rest of the world 21

the FIFA Women’s World Cup Other broadcasting and FIFA event
Average stadium Revenue contracts
2023™ in Australia and Aotearoa revenue (revenues from host broadcasting
occupancy at the signed of 2023-2026 services and other FIFA events) 23
New Zealand. It was the biggest- FIFA Women’s budget
ever women’s sporting event in World Cup 2023™
39% Marketing rights 456
the world and the first edition FIFA Partners 246
of the tournament to be co- FIFA World Cup Partners/ 100% =
hosted, the first in the southern to the market. This is associated with with FIFA’s trademarks and brand
FIFA Women’s Football Partners 40 USD 1,170 million
FIFA World Cup Sponsors/
hemisphere and the first to higher revenue from various new and elements. FIFA also expanded its FIFA Women’s World Cup Sponsors 122
feature 32 teams. Another existing media partners. During the global presence with an enhanced FIFA Tournament Supporters 20
historic moment for football tournament, FIFA used social media to licensing programme including an Other marketing revenue 28
was the appointment of the add value and appeal to a younger e-commerce and digital marketplace
United States as the host of the audience. Over 3 billion views of presence. 15% Licensing rights 181
new and expanded 32-team content were achieved on FIFA’s social Brand licensing rights 178
Mundial de Clubes FIFA™ that and digital platforms. Hospitality rights and ticketing Other licensing rights 3
is due to take place in 2025. sales for the FIFA Women’s World Cup
The biggest source of income was the amounted to USD 43 million. FIFA 7% Hospitality rights and ticket sales 80
sale of marketing rights from benefited from a strong demand for Hospitality 25
FIFA’s revenue in the first year of the commercial partnerships, which ticket and hospitality packages for this Ticket sales 55
2023-2026 cycle amounted to USD delivered USD 456 million, more than unique tournament, which also set a
1,170 million, 23% of which came from 101% over budget. In 2023, FIFA new Women’s World Cup record with 16% Other revenue and income 186
television broadcasting rights, 39% successfully renewed its long-term nearly two million tickets sold. The Other revenue 128
from marketing rights, 15% from partnerships with Hyundai/Kia, Qatar average attendance rate across the Other income 58
licensing rights, 7% from hospitality Airways and Visa to cover a wide range tournament’s 64 matches was 87%,
rights and tickets, and 16% from other of competitions, including the FIFA while 75,784 fans packed into a
revenue and income. It exceeded the World Cup 26™ and the FIFA Women’s sold-out Stadium Australia in Sydney/
budget by a significant 45% (USD 363 World Cup 2023. FIFA also adapted its Wangal for the final to witness a ACTUAL REVENUE 2023 VERSUS BUDGET 2023
million) and was 53% higher (USD 404 sales strategy for commercial victorious Spain team lift the coveted (USD MILLION)
million) than in 2019, the equivalent partnership rights with the aim of FIFA Women’s World Cup Trophy. FIFA
year of the previous cycle. FIFA is well accelerating the growth and equality also benefited from additional
on track to reach its budgeted total of the women’s game. Thanks to the hospitality rights and ticketing sales of
revenue of USD 11,000 million for the dedicated sponsorship programme for USD 37 million in connection with the
2023-2026 cycle. women’s football, all sponsorship FIFA World Cup 2022 after the final 45%
packages available for the FIFA reconciliation was completed.
Revenue from television Women’s World Cup were sold. These 1,170
broadcasting rights amounted to included five global FIFA Partners, two Other revenue and income totalled
USD 267 million in 2023, representing global Women’s Football Partners, USD 186 million, mainly coming from
an increase of 5% compared to the nine global FIFA Women’s World Cup the two editions of the FIFA Club
807
budget. TV coverage in 2023 was Sponsors and 14 Tournament World Cup™ played in 2023, the FIFA
exceptional, mainly because of the Sponsors. This makes a total of 30 Quality Programme, the FIFA Museum,
FIFA Women’s World Cup™, which was Partners and Sponsors, more than penalties/appeals and contributions
shown in over 200 territories by 130 twice as many as there were for the received for the hosting and staging of
broadcasters and in all other markets FIFA Women’s World Cup 2019™. the FIFA Women’s World Cup. Of these
thanks to the FIFA+ platform. In order items, the host-country contributions 2023 Budget 2023 Actuals
to provide for the ever-growing Licensing rights generated revenue (USD 56 million) and the income
popularity of the women’s game, of USD 181 million, also exceeding the related to the FIFA Club World Cup
FIFA has adapted its media rights budget (USD 160 million). This mainly (USD 76 million) were the largest
sales strategy by taking a more included royalty-based income related sources of income.
comprehensive and detailed approach to brand licensing rights in connection
174 175
2023 INVESTMENTS/EXPENSES | 2023 FINANCIALS IN REVIEW ANNUAL REPORT 2023
INVESTMENT IN Competitions & Events were the effective costs were incurred in 2023, INVESTMENTS IN THE FIFA WOMEN’S WORLD CUP 2023™ (USD MILLION)
WOMEN’S FOOTBALL biggest recipient of investment, with i.e. the FIFA Club World Cup 2022™ and
the FIFA Women’s World Cup 2023™ The Best FIFA Football Awards™ 2022. 7% Other FIFA Women’s World Cup items33 30% Operational expenses 152
CONTINUES TO SURGE accounting for the largest share with FIFA also benefited from the release 4% ICT19
Technical services57
Event transport17
a total of USD 499 million, while other of accruals in connection with cost
Commercial14
The FIFA Women’s World events and general event-related savings relating to the FIFA World Cup
14% Workforce68
Special events14
Cup 2023™ in Australia and expenses accounted for the remainder Qatar 2022. 6% Team services30 Safety & security10
Aotearoa New Zealand was an with USD 247 million. For the FIFA 6% Team preparation money31
Referee services 8
100% = Football technology7
unprecedented success, with Women’s World Cup 2023, FIFA In 2023, FIFA invested USD 682 million USD 499 million
1% Marketing rights delivery6 Guest management7
outstanding performances increased its financial contributions in activities relating to Development Logistics5
both on and off the pitch. Hand to players, participating member & Education, USD 470 million of 2% Club Benefits Programme11 Insurance3
in hand with this success was associations and the clubs of players which belonged to entitlements under 8% TV operations39
Hospitality3
taking part in the tournament, from the FIFA Forward 3.0 Programme. Legal2
the significantly increased 22% Funding for teams and players 110 Sustainability1
USD 15 million in 2015 and USD 50 This programme now provides
investment in this historic Communications1
million in 2019 to a new high level more extensive funding than ever
tournament. FIFA introduced Ticketing1
of USD 152 million in 2023. This before, with the funds provided Competition management1
new ground-breaking included significant increases in having increased by a substantial Volunteers1
distribution models for the the funding for teams and players 29% compared to Forward 2.0 to an
players and participating to USD 110 million, in preparation amount of USD 2,250 million for the
member associations to money to USD 31 million and in the entire 2023-2026 cycle. Every member FIFA WOMEN’S WORLD CUP CONTRIBUTION EVOLUTION (USD MILLION)
increase the rewards for Club Benefits Programme to USD assocation will now receive up to USD
their achievements at the 11 million. In addition, FIFA brought 8 million over the four-year cycle. FIFA Club Benefits Programme 10x 152
tournament. Additional monies the conditions and services in line continues to disburse the accrued
11
were used to align the services with those put in place for the FIFA funds from the previous Forward Preparation money
for teams with those at the World Cup Qatar 2022TM, including the programmes (Forward 1.0 and Forward 31
Team funding and
FIFA World Cup™ in order to number of delegates per team, the 2.0) to its member associations, as players prize money
amount of international and national well as to the confederations and
create equal conditions for
travel expenses for the tournament, zonal/regional associations. For more
FIFA’s flagship tournaments.
accommodation standards and detailed information on the funds
rooms, team quarters and facilities, as released under FIFA Forward, please 110
FIFA’s total investment in the first year well as other services provided to the see the Annexe. 50
of the 2023-2026 cycle amounted participating teams. 8
to USD 1,748 million, exceeding the Remaining football development and 12
annual budget figure by USD 22 Investment in other events included educational programmes included 15
30
million. On the one hand, the total general event costs for the events digital development services, technical 15
investment in football activities was originally planned in 2023, namely the development programmes, women’s
2015 Canada 2019 France 2023 Australia & New Zealand
further increased as part of women’s FIFA U-20 World Cup 2023™, the FIFA football promotion, refereeing and
football development to a total of U-17 World Cup 2023™ and the FIFA other programmes, and amounted to
USD 1,486 million, representing Club World Cup 2023™ as well as for USD 212 million.
a 3% increase on the budget. On two postponed 2022 events whose FUNDING FOR TEAMS AND PLAYERS FOR THE FIFA WOMEN’S WORLD CUP 2023™ (USD MILLION)
the other hand, FIFA streamlined
its administrative and commercial Position Teams Prize money
activities (USD 262 million), which Champions Spain 10.50
were 10% below the budget.
1,486 470 Runners-up England 7.50
Total investments in Investments in
In addition to the regularly budgeted football activities in Forward 3.0 in 2023 Third place Sweden 6.75
investments in football and 2023 (in USD million) (in USD million)
administration, FIFA also considered Fourth place Australia 6.25
one-off bad debt items of USD 33
5th-8th place Colombia, France, Japan, Netherlands (each) 4.25
million and investments of USD 2 499 10x
million in emergency funding through +218% higher Record contributions 9th-16th place Denmark, Jamaica, Morocco, Nigeria, Norway, South Africa, Switzerland, USA (each) 3.25
stage 3 of the FIFA COVID-19 Relief investment in FIFA to participants of the
Argentina, Brazil, Canada, China PR, Costa Rica, Germany, Haiti, Italy, Korea Republic,
Plan in other expenses. Women’s World Cup™ FIFA Women’s World 17th-32nd place
New Zealand, Panama, Philippines, Portugal, Republic of Ireland, Vietnam, Zambia (each)
2.25
compared to 2019 Cup 2023™, ten-fold
edition (in USD million) growth compared to Total 110.00
the 2015 edition
176 177
2023 INVESTMENTS/EXPENSES | 2023 FINANCIALS IN REVIEW ANNUAL REPORT 2023
Football Governance covers the FIFA’s efficient cost control The Marketing & TV Broadcasting 2023 INVESTMENTS/EXPENSES BY CATEGORY (USD MILLION)
costs of regulating association football ensured that FIFA Governance & expenses of USD 58 million represent
and related matters. This includes Administration expenses remained the costs incurred by the FIFA 43% Competitions & Events 746
the services of the judicial bodies below the budget, showing an amount Partnerships & Media Division for the FIFA Women’s World Cup 2023™ 499
(the Disciplinary, Ethics and Appeal of USD 204 million in 2023. This mainly commercialisation of FIFA’s marketing Other FIFA events 158
Committees), the decision-making included information technology such and broadcasting rights. They cover the FIFA Club Protection Programme 28
Personnel expenses 56
chambers of the Football Tribunal as IT infrastructure and operating fulfilment of contractual obligations
Depreciation of property and equipment 5
(Players’ Status Chamber, the Dispute costs, organisational costs for the in relation to TV broadcasting rights,
Resolution Chamber and the Agents annual FIFA Congress and committee marketing rights and licensing rights as 39% Development & Education 682
Chamber) and the FIFA Clearing meetings, personnel expenses incurred well as related sales commission and FIFA Forward 470
House, as well as costs related to mainly by the FIFA administration personnel expenses. Digital development services 37
the prevention of match-fixing, the and FIFA Council, communication Other projects 27
costs, legal costs, and building and Technical development

FIFA Fund for Football Players, The
programmes23
International Football Association maintenance of FIFA’s properties. FIFA 100% =
Women’s football promotion 16
USD 1,748 million
Board, the FIFA Football Agent remains committed to keeping its Refereeing11
Regulations and general professional governance & administration expenses FIFA Foundation 8
football services. In 2023, FIFA as low as possible so that maximum Education5
dedicated a total of USD 58 million to resources can be allocated to Sustainability, human rights
and safeguarding 4
this category. football-related activities.
Audit and financial education 3
Medicine and science 2
FIFA Museum 9
3% Football Governance 58
Football Governance bodies
and third-party services 35
12% FIFA Governance & Administration 204 ACTUAL EXPENSES 2023 VERSUS BUDGET 2023
Information technology 28
(USD MILLION)
Annual FIFA Congress and committees 26
Communications15 1%
Legal costs 12
Buildings and maintenance 6
Other32
Depreciation of property and equipment 3 1,726 1,748
3% Marketing & TV Broadcasting 58

Marketing rights 13
Broadcasting and media rights 10
Licensing rights 5
Sales commission and other 7
2023 Budget 2023 Actuals
178 179
2023 BALANCE SHEET | 2023 FINANCIALS IN REVIEW ANNUAL REPORT 2023
ENDURING ROBUST Liabilities also decreased following the Asset management BALANCE SHEET AS AT 31 DECEMBER 2022 VERSUS 31 DECEMBER 2023 (USD MILLION)
FINANCIAL POSITION settlement of obligations relating to 2023 was the first full year under
the amended Asset Management
the FIFA World Cup™ in Qatar, which 6,796 6,796
was held from 20 November to 18 Regulations, which take into
At the end of 2023, FIFA’s
December 2022. This impact has been account best practices for -19%
balance sheet remained very 5,490 5,490
partially offset by higher contract sustainable investments.
strong, as evidenced by its liabilities as a large share of the FIFA 2,306 Current
liabilities
high 86% proportion of cash World Cup 26™ revenues have been FIFA’s investment portfolio is 1,064
Current
liabilities
and financial assets and a very contracted and collected well in dominated by fixed income
solid equity ratio of 65%. advance of the event. In line with IFRS investments, with a very small portion Current 5,287 519 Non-current
Non-current
liabilities Current 861
15 (Revenue recognition), contract of equities. The fixed income part assets 3,912 liabilities
assets
By the end of 2023, FIFA’s total assets liabilities will be derecognised and includes a significant amount of
had decreased by 19% to USD 5,490 revenue recognised when FIFA money market investments. Most
million, in line with FIFA’s financial successfully delivers the FIFA central banks continued to raise the
planning. The lion’s share of this World Cup in 2026. interest rates in 2023 in an attempt to
3,971 Reserves 3,565 Reserves
decrease was driven by cash outflows further curb high inflation. FIFA was
related to the FIFA World Cup 2022™, In line with FIFA’s financial planning well positioned to benefit from these
namely prize money payments to the and as a result of the increased rate increases due to the average Non-current 1,578
Non-current
1,509 assets
participating member associations contributions to the FIFA Forward short duration of the portfolio. assets
and settlements under the Club Programme and higher investments in Equities performed well, in line with
Benefits Programme to the clubs of the FIFA Women’s World Cup 2023™, the market. Overall, the total FIFA Assets Liabilities Assets Liabilities
competing players. Cash and cash FIFA’s reserves have also decreased to investment portfolio generated a and reserves and reserves
equivalents and financial assets a very solid level of USD 3,565 million. risk-appropriate performance of 6.2% As at 31 December 2022 As at 31 December 2023
remained at a very healthy level of FIFA’s reserves are expected to (mark-to-market), a result that was in
USD 4,733 million. Current assets decrease further over the next two line with the relevant benchmarks.
amounted to USD 3,912 million, years in line with its investments in
providing financial liquidity for FIFA football, and then to rebound with the
and the ability to react quickly to hosting of the FIFA World Cup 26
unforeseen circumstances. towards the end of the 2023-2026 DEVELOPMENT OF RESERVES 2015-2023 (USD MILLION)
cycle.
3,971
3,565
2,745
2,586
1,881
5,490 368%
1,638
Total assets at 31 Current ratio
1,410
December 2023 (current assets over
(in USD million) current liabilities)
1,048
930
4,733 3,565
86% of total assets Reserves
were in cash and (in USD million)
financial assets
(in USD million)
2015 2016 2017 2018 2019 2020 2021 2022 2023
180 181
2025 BUDGET ANNUAL REPORT 2023
2025 BUDGET
184 2025 revenue
182 183
2025 REVENUE | 2025 BUDGET ANNUAL REPORT 2023
INCREASING INVESTMENTS 2025 REVENUE

436
The total revenue budget for 2025 2025 REVENUE BUDGET BY CATEGORY (USD MILLION)
IN THE GAME TO MAKE amounts to USD 436 million, USD 233
Revenue in 2025 (in
USD million)
FOOTBALL TRULY GLOBAL million (53%) of which had already
been contracted as at the balance
The 2025 budget solidifies the sheet date of 31 December 2023.
strong financial foundations, 7% Television broadcasting rights 33
Of the five core revenue categories, 1,140
enabling FIFA to deliver the very
marketing rights are the largest Total 2025
best tournaments and providing investments in
contributor with an overall share 69% Marketing rights 300
more financial assistance than football activities
of 69%, followed by licensing rights
ever before. (in USD million)
at 14%. Other revenue and income
14% Licensing rights 60
(10%) and television broadcasting
In December 2023, the FIFA Council rights make up the remainder of the
10% Other revenue and income 43
confirmed key decisions in relation to revenue allocation for the year 2025. 494
the first 32-team Mundial de Clubes 100% =
Investments in
USD 436 million
FIFA™, which will be played in the The total budgeted revenue FIFA Forward 3.0 in
United States from 15 June to 13 July from the sale of television 2025 (in USD million)
2025 and will feature the top clubs broadcasting rights amounts to
from each of the six confederations. USD 33 million, mainly generated
from other FIFA events.
The first edition of the Mundial de 2,250
Clubes FIFA will have a significant The total budget for the sale of +29% in Forward 3.0
investments versus
impact on the 2023-2026 cycle budget, marketing rights amounts to
previous cycle (in USD
and on the detailed budget for 2025. As USD 300 million, with 55% already
million)
the preparations are still ongoing, the contracted. FIFA’s new global
detailed budget for 2025 presented in partnership structure offers even
this report does not yet include the greater commercial opportunities,
2025 edition of the Mundial de Clubes with commercial partners having
FIFA. A revised budget for both of these the opportunity to interact with
periods will be presented and ratified football at the biggest and best
at an extraordinary FIFA Congress that global tournaments in the world.
is currently planned to be held in
late 2024. The licensing rights budget for
2025 amounts to USD 60 million.
The detailed budget for 2025 was Revenue is generated mainly in
ratified by the FIFA Finance Committee the area of brand licensing, where
and FIFA Council in March 2024, with FIFA receives royalty-based income
the final approval due to be granted by payments. FIFA continues to explore
the 74th FIFA Congress in Bangkok in and drive its digital marketplace
May 2024. presence with FIFA Collect and Web3
gaming concepts to combine the
The 2025 budget has been prepared in power of football and gaming.
accordance with IFRS rules and
principles. By applying IFRS 15, FIFA The other revenue and income
recognises the respective revenue and budget is USD 43 million and will be
expenses in the year when the generated from various other income
tournament or event is delivered. streams (mainly non-tournament)
including the FIFA Quality Programme,
The following section focuses on the the sale of video rights, the FIFA
key highlights of the detailed budget Museum, penalties and appeals,
for 2025. rentals, and other sources of income.
184 185
2025 INVESTMENTS | 2025 BUDGET ANNUAL REPORT 2023
2025 INVESTMENTS as needing the most assistance FIFA Governance & Administration
to cover the costs of travel and Expenses related to FIFA Governance &
Competitions & Events accommodation for their national Administration are strictly scrutinised 2025 INVESTMENT BUDGET BY CATEGORY (USD MILLION)
The budget for FIFA’s youth teams as well as football equipment. under firm cost controlling. During
tournaments includes the enlarged 2025, FIFA is planning an on-site
versions of the FIFA U-17 World Cup™ - USD 15 million for each confederation Congress to take decisions on the
and FIFA U-17 Women’s World Cup™, to develop, promote and organise future of football.
which is turning from a biennial into football within the regions of its
25% Competitions & Events 358
an annual tournament as of 2025, member associations. Marketing & TV Broadcasting
and the expanded biennial FIFA U-20 The expenses allocation for Marketing
World Cup™. These tournaments will - Up to USD 1.25 million for each & TV Broadcasting mainly focuses on 52% Development & Education 739
give players the opportunity to play in zonal/regional association to organise commercialising FIFA’s marketing,
high-profile events on the international regional football competitions for men, media and TV broadcasting rights.
stage. women and youth. The main operational changes are a 3% Football Governance 43
fully insourced media sales force to
Other tournaments and events The total Forward 3.0 budget for 2025 deliver significant efficiencies and the
15% FIFA Governance & Administration 213 100% =
includes the budget for the FIFA therefore amounts to USD 494 million. utilisation of resources that can better
USD 1,432 million
Futsal World Cup™ and the first-ever serve FIFA’s commercial obligations. In
FIFA Women’s Futsal World Cup™ Technical development programmes addition, continued enhancements to 5% Marketing & TV Broadcasting 79
in 2025. It also covers the biennial aim to increase the competitiveness of FIFA’s digital and esports landscape are
FIFA Beach Soccer World Cup™, member associations through tailor- on course to be delivered.
the FIFAe tournaments 2025 and made initiatives. An investment of USD
the newly created annual Coupe 26 million will be committed for this
Intercontinentale de la FIFA™. purpose.
Development & Education Refereeing, with the new STAR

FIFA’s signature development Programme, aims to train referees
programme, FIFA Forward, was around the world to perform at the top
launched in 2016, and entitlements level of competitions.
have increased from USD 328 million
in the 2011-2014 cycle under the The FIFA Foundation will dedicate USD
Financial Assistance Programme to 9 million to various initiatives, with the
USD 1,161 million in 2015-2018 and goal of mobilising the positive power of
then to USD 1,746 million in 2019-2022 football to improve lives.
cycle. The total investment for the third INVESTMENT BUDGET FOR DEVELOPMENT & EDUCATION FOR 2025 (USD MILLION)
edition, FIFA Forward 3.0, is higher FIFA will allocate USD 17 million
than ever before, with an amount of for women’s football promotion
USD 2,250 million earmarked for the programmes worldwide, in addition to 4%
Depreciation of property 67% FIFA Forward Programme 494
2023-2026 cycle. For 2025, the figures those funds allocated under Forward and equipment27 Member associations 386
Confederations90
are as follows: and other development programmes.
Regional/zonal associations 16
Other football associations 2
7% Personnel expenses52
- Up to USD 1.25 million for each The main objectives include the
member association to cover its enhancement of competitions,
7% Other development 6% Digital development services 45
operational/running costs in relation to boosting the game’s commercial value, and educational programmes 54 100% =
football activities. reforming women’s development Women’s football promotion 17 USD 739 million
FIFA Museum 11 Technical development
4%
programmes, and driving the programmes 26
FIFA Foundation 9
- Each member association is entitled professionalisation of women’s football Education 6
to USD 3 million to execute well- both on and off the pitch. Sustainability, human rights
and safeguarding 5 2% Refereeing 14
planned, specific football projects that Medicine and science 3
contribute to the achievement of long- Football Governance Audit and financial education 3
term football development objectives Football Governance covers activities
at any point during the 2023-2026 such as judicial bodies, preventing 4% evelopment offices,
D
Football Summits
cycle. match manipulation, and the Transfer and other projects 27
Matching System. The budget for 2025
- Up to USD 0.3 million for each amounts to a total of USD 43 million.
member association that is identified
186 187
2025 DETAILED BUDGET | 2025 BUDGET ANNUAL REPORT 2023
REVENUE AND INVESTMENTS BUDGET FOR 2025 (USD MILLION)
2025
Revenue from TV broadcasting rights 33
Revenue from marketing rights 300
Revenue from licensing rights 60
Other revenue and income 43
Total revenue 436
FIFA youth tournaments 99
Other tournaments and events 87
Value-in-kind and other 62
FIFA Club Protection Programme 36
Competitions & Events 358
FIFA Forward Programme 494
Technical development programmes 26
Refereeing 14
Development offices, Football Summits and other projects 27
Digital development services 45
Other development & education programmes 54
Development & Education 739
Football governance bodies and third-party services 20
Football Governance 43
Legal costs 8
Annual FIFA Congress and committees 25
Communications 13
Information technology 24
Buildings and maintenance 7
Other (including finance, Executive Office, ERP costs, insurance and auditors’ fees, VIK) 39
FIFA Governance & Administration 213
Broadcasting and media rights 13
Marketing rights 23
Licensing rights 6
Sales commission and other 5
Marketing & TV Broadcasting 79
Total investment 1,432
188 189
CONSOLIDATED FINANCIAL STATEMENTS | 2023 FINANCIAL STATEMENTS ANNUAL REPORT 2023
2023 FINANCIAL
STATEMENTS
192 Consolidated financial statements
198 Notes
248 Reports to the FIFA Congress
190 191
CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated statement of comprehensive income 209
1 Revenue from television broadcasting rights 209
ACCORDING TO IFRS 2 Revenue from marketing rights 210
3 Revenue from licensing rights 210
4 Revenue from hospitality rights and ticket sales 211
Consolidated financial statements Page 5 Other revenue 211
Consolidated statement of comprehensive income 194 6 Other income 212
Consolidated balance sheet 195 7 Competitions & Events 212
Consolidated cash flow statement 196 8 Development & Education 214
Consolidated statement of changes in reserves 197 9 Football Governance 218
10 FIFA Governance & Administration 219
11 Marketing & TV Broadcasting 220
Notes
12 COVID-19 Relief Plan – grants (stage 3) 221
Notes to the consolidated financial statements 198
13 Expected credit losses of receivables and contract assets 222
A General information and statement of compliance 198
14 Financial income and financial costs, net 222
B Basis of presentation 198
15 Taxes and duties 223
C Basis of consolidation 199
D Foreign currency 199
Notes to the consolidated balance sheet 224
E Revenue recognition 200
16 Cash and cash equivalents 224
F Other income 201
17 Receivables 224
G Expenses from football activities 201
18 Prepaid expenses and accrued income 225
H Expenses from administrative activities 202
19 Contract assets 225
I Other expenses 202
20 Inventories 226
J Leases 202
21 Property and equipment 227
K Financial income and financial costs 203
22 Intangible assets 228
L Taxes and duties 203
23 Financial assets 229
M Cash and cash equivalents 203
24 Payables 229
N Derivatives and hedge accounting 204
25 Accrued expenses and deferred income 230
O Inventories 204
26 Contract liabilities 230
P Property and equipment 205
27 Provisions 231
Q Intangible assets 205
28 Leases 232
R Non-derivative financial assets 205
29 Reserves 233
S Non-derivative financial liabilities 206
T Impairment 206 Other disclosures 234
U Employee benefit obligations 206 30 Financial risk management 234
V Provisions 206 31 Hedging activities and derivative financial instruments 240
W Reserves 207 32 Personnel expenses 241
X Significant accounting judgements, estimates and assumptions 207 33 Contingent liabilities 246
34 Capital commitments 246
35 Related-party transactions 246
36 Consolidated subsidiaries 247
37 Post-balance-sheet events 247
These consolidated financial statements are published in English, French and Spanish. If there is any divergence in the
wording, the English text is authoritative.
192 193
CONSOLIDATED STATEMENT OF COMPREHENSIVE INCOME CONSOLIDATED BALANCE SHEET

in TUSD Note 2023 2022 in TUSD Note 31 Dec 2023 31 Dec 2022
REVENUE Assets
Revenue from television broadcasting rights 1 267,220 2,958,352 Cash and cash equivalents 16 391,924 1,708,102
Revenue from marketing rights 2 455,916 1,424,524 Receivables 17 220,946 357,850
Revenue from licensing rights 3 181,177 270,397 Derivative financial assets 31 8,174 10,696
Revenue from hospitality rights and ticket sales 4 80,157 929,016 Financial assets 23 3,135,165 2,855,744
Other revenue 5 126,814 62,072 Contract assets 19 53,722 195,227
Other income 6 58,365 124,852 Prepaid expenses and accrued income 18 65,516 157,729
Total revenue and other income 1,169,649 5,769,213 Inventories 20 36,549 992
Current assets 3,911,996 5,286,340
EXPENSES Property and equipment 21 272,477 272,835
Competitions & Events 7 –746,622 –2,005,358 Intangible assets 22 22,574 27,730
Development & Education 8 –681,618 –1,038,113 Derivative financial assets 31 3,923 8,126
Football Governance 9 –58,045 –40,278 Financial assets 23 1,205,726 1,180,680
Total expenses from football activities –1,486,285 –3,083,749 Contract assets 19 3,699 0
Prepaid expenses 18 69,958 19,831
FIFA Governance & Administration 10 –204,042 –186,237 Non-current assets 1,578,357 1,509,202
Marketing & TV Broadcasting 11 –57,924 –132,396 Total assets 5,490,353 6,795,542
Total expenses from administrative activities –261,966 –318,633 Liabilities and reserves
Payables 24 81,802 653,434
COVID-19 Relief Plan – grants (stage 3) 12 –1,500 –6,500 Contract liabilities 26 122,625 233,458
Expected credit losses of receivables and contract assets 13 –32,530 –1,609 Accrued expenses and deferred income 25 769,733 1,305,740
Total other expenses –34,030 –8,109 Derivative financial liabilities 31 81,056 102,970
Lease liabilities 28 9,236 10,063
Result before taxes and financial result –612,631 2,358,722 Current liabilities 1,064,452 2,305,665
Taxes and duties 15 –495 –22,716 Contract liabilities 26 340,294 31,677
Financial income and costs, net 14 222,589 31,877 Accrued expenses and deferred income 25 225,543 238,272
Post-employment benefit obligation 32 45,442 16,989
Net result for the year –390,538 2,367,883 Provisions 27 58,551 54,960
Derivative financial liabilities 31 170 0
Other comprehensive income Lease liabilities 28 191,209 176,720
Items that will not be reclassified to profit or loss Non-current liabilities 861,209 518,618
Remeasurements of post-employment benefit obligations 32 –32,630 55,537 Total liabilities 1,925,661 2,824,283
Items that may be subsequently reclassified to profit or loss Association capital 29 4,104 4,104
Foreign currency translation differences 2,118 –760 Cash flow hedge reserves 31 6,668 12,255
Net gain/(loss) on cash flow hedges 31 –5,587 –13,884 Foreign currency translation reserves 1,673 –445
Net gain/(loss) on debt instruments at FVOCI 20,070 –75,587 Fair value reserves of financial assets at FVOCI –62,434 –82,504
Total other comprehensive income –16,029 –34,694 Restricted reserves 29 3,614,681 4,037,849
Total comprehensive income for the year –406,567 2,333,189 Total reserves 3,564,692 3,971,259
Total liabilities and reserves 5,490,353 6,795,542
Net result for the year –390,538 2,367,883
The notes on pages 198 to 247 are an integral part of these consolidated financial statements.
Allocation to restricted reserves 390,538 –2,367,883
Result for the year after allocation 0 0
194 195
CONSOLIDATED CASH FLOW STATEMENT CONSOLIDATED STATEMENT OF CHANGES IN RESERVES

in TUSD Note 2023 2022 Fair value
Cash flow reserves of
Association Translation Restricted Total
Net result for the year –390,538 2,367,883 in TUSD
capital
hedge
reserves
financial
reserves reserves
reserves assets at
Depreciation 21–22 34,534 33,372 FVOCI
Net financial result 14 –222,589 –31,877 Balance as at 1 January 2022 4,104 26,139 315 –6,917 1,614,429 1,638,070
Other non-cash items –161 –25 Net result for the year 0 0 0 0 2,367,883 2,367,883
Taxes and duties 15 495 22,716 Remeasurement of post-employment benefit
0 0 0 0 55,537 55,537
obligations
Foreign currency translation differences 0 0 –760 0 0 –760
(Increase)/Decrease in receivables 147,566 39,949
Fair value gain/(loss) on cash flow hedges 0 35,900 0 0 0 35,900
(Increase)/Decrease in prepaid expenses and accrued income 53,112 202,557
Fair value gain/(loss) on debt instruments at
(Increase)/Decrease in derivative financial assets and liabilities 3,419 61,182 0 0 0 –80,351 0 –80,351
FVOCI
(Increase)/Decrease in inventories –35,558 3,345 Reclassified to statement of profit or loss 0 –49,784 0 4,764 0 –45,020
(Increase)/Decrease in contract assets 137,807 –106,504 Total comprehensive income for the year 0 –13,884 –760 –75,587 2,423,420 2,333,189
Increase/(Decrease) in payables –574,514 550,531 Balance as at 31 December 2022 4,104 12,255 –445 –82,504 4,037,849 3,971,259
Increase/(Decrease) in accrued expenses and deferred income –540,526 850,818
Increase/(Decrease) in contract liabilities 193,771 –2,410,682
Increase/(Decrease) in provisions –551 –120,196
Taxes and duties paid –16,464 –3,296 Fair value
Cash flow reserves of
Net cash (used)/generated by operating activities –1,210,197 1,459,773 Association Translation Restricted Total
in TUSD hedge financial
capital reserves reserves reserves
reserves assets at
Purchase of property and equipment 21 –2,700 –3,692 FVOCI
Purchase of intangible assets 22 –1,665 –12,307 Balance as at 1 January 2023 4,104 12,255 –445 –82,504 4,037,849 3,971,259
Investment in financial assets –10,052,093 –9,439,027 Net result for the year 0 0 0 0 –390,538 –390,538
Repayments and sale of financial assets 9,862,528 8,847,149 Remeasurement of post-employment benefit
0 0 0 0 –32,630 –32,630
Interest received 98,901 45,056 obligations
Net cash (used)/generated in investing activities –95,031 –562,821 Foreign currency translation differences 0 0 2,118 0 0 2,118
Interest paid –5,258 –7,105 Fair value gain/(loss) on cash flow hedges 0 –1,574 0 0 0 –1,574
Fair value gain/(loss) on debt instruments at
Repayment of lease liabilities –9,429 –9,858 0 0 0 16,952 0 16,952
FVOCI
Net cash (used)/generated in financing activities –14,687 –16,963
Reclassified to statement of profit or loss 0 0 0 3,118 0 3,118
Net (decrease)/increase in cash and cash equivalents –1,319,915 879,989 Transfer of cash flow hedge reserves to
0 –4,013 0 0 0 –4,013
contract liabilities
Cash and cash equivalents as at 1 January 16 1,708,102 832,089 Total comprehensive income for the year 0 –5,587 2,118 20,070 –423,168 –406,567
Effect of exchange rate fluctuations 3,737 –3,976 Balance as at 31 December 2023 4,104 6,668 1,673 –62,434 3,614,681 3,564,692
Net increase/(decrease) in cash and cash equivalents –1,319,915 879,989
Cash and cash equivalents as at 31 December 16 391,924 1,708,102
Please see Note 31 – Hedging activities and derivative financial instruments for detailed information on the hedge
The notes on pages 198 to 247 are an integral part of these consolidated financial statements. accounting.
Please see Note 32 – Personnel expenses for detailed information relating to the remeasurement of
post-employment benefit obligations.
196 197
NOTES | 2023 FINANCIAL STATEMENTS ANNUAL REPORT 2023
NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

Material accounting policies
A General information and statement of compliance C Basis of consolidation
The Fédération Internationale de FIFA prepares the consolidated Some figures cannot be compared on The term “FIFA” is hereafter also used through its power over the entity. Intra-group balances and transactions
Football Association (FIFA), domiciled financial statements in accordance a year-on-year basis, in particular for the consolidated group, which Subsidiaries are fully consolidated and any unrealised gains arising from
in Zurich, Switzerland, is an with IFRS Accounting Standards issued revenue and expenses from represents the parent FIFA and its from the date on which control is intra-group transactions are
international non-governmental, by the IASB. The scope of consolidated Competitions & Events. Due to its subsidiaries. transferred to the group. They are eliminated in preparing the
non-profit organisation in the form of subsidiaries is set out in Note 36. nature as a not-for-profit organisation deconsolidated from the date on consolidated financial statements.
an association under Swiss law. FIFA’s Other football associations are not and the distribution of revenue across Subsidiaries are all entities over which which that control ceases.
members comprise 211 associations consolidated as they are not various financial years, FIFA’s financial FIFA has control. FIFA controls an Unrealised losses are eliminated in
affiliated to six confederations. FIFA’s controlled by FIFA. Based on the FIFA figures are best analysed considering entity when FIFA is exposed to, or has The individual subsidiaries included the same way as unrealised gains, but
principal mission is to promote the Statutes, the financial cycle of FIFA is the full four-year cycle. The first three rights to, variable returns from its in this consolidation are shown in only to the extent that there is no
game of football, protect its integrity four years and begins on 1 January, in years of each cycle structurally involvement with the entity and has Note 36. evidence of impairment.
and bring the game to all. the year following the final produce a negative result, while year the ability to affect those returns
competition of the FIFA World Cup™. four produces a significant positive
The consolidated financial statements While these consolidated financial result.
were approved by the FIFA Council on statements cover the period from 1 D Foreign currency
14 March 2024, and will be submitted January 2023 to 31 December 2023, Consequently, a comparison of a
to the 74th FIFA Congress on 17 May FIFA’s financial reporting cycle will single year against figures for the
2024 for approval. extend from 1 January 2023 to 31 previous year is, in some cases, not Foreign currency transactions adjustments arising on consolidation exchange rates of the period.
December 2026. meaningful. and balances are converted into USD at the foreign Exchange differences arising from
Transactions in foreign currencies are exchange rate ruling on the balance conversion of the accounts of foreign
converted on the date of the sheet date. The revenue and expenses subsidiaries are recognised in other
transaction into the functional of foreign subsidiaries are converted comprehensive income.
currency of the respective entity. into USD at the average foreign
Monetary assets and liabilities
B Basis of presentation
denominated in foreign currencies on The main foreign exchange rates used are as follows (USD per 1 unit/100 units):
the balance sheet date are converted
The consolidated financial statements FIFA has not adopted any standards, Standards or amendments issued at the foreign exchange rate ruling on 31 Dec 2023 Average 2023 31 Dec 2022 Average 2022
are presented in US dollars (USD), interpretations or amendments but not yet effective that date. Foreign exchange 1 CHF 1.1861 1.1135 1.0824 1.0481
which is the reporting currency of FIFA. that have been issued but are not The following standards and differences arising from conversion
1 EUR 1.1070 1.0818 1.0644 1.0542
yet effective. amendments had been issued but are recognised in profit or loss, unless
The consolidated financial statements were not mandatory for the reporting they relate to qualifying cash flow 1 GBP 1.2768 1.2438 1.2042 1.2379
are prepared on a historical cost basis, The Organisation for Economic Co- period ending 31 December 2023: hedges. In these cases, they are 100 QAR 27.4650 27.4653 27.4669 27.4645
except for derivative financial operation and Development (OECD) • Amendments to IAS 1 – Non-Current deferred within equity. 1 AUD 0.6846 0.6649 0.6774 0.6949
instruments and certain financial has released international tax rules Liabilities with Covenants, effective
assets that are stated at fair value. aimed at ensuring that large date 1 January 2024 Financial statements of foreign
multinational enterprises are subject • Amendments to IFRS 16 – Lease subsidiaries
New standards, interpretations and to a minimum taxation at a rate of 15% Liability in a Sale and Leaseback, For FIFA’s foreign subsidiaries, assets
amendments adopted on the income arising in each of the effective date 1 January 2024 and liabilities including fair value
Several IFRS amendments and jurisdictions in which they operate
interpretations were effective for the (Pillar Two Model Rules). FIFA is within FIFA does not expect the standards or
first time in 2023 but did not have an the scope of the Pillar Two Model Rules, amendments that have been issued
impact on the financial statements, which were enacted in Switzerland and but are not yet effective to have a
whether individually or in aggregate. will come into effect from 1 January significant effect on the consolidated
2024. FIFA is in the process of assessing financial statements.
its exposure and evaluating the options
to limit the financial impact of this Pillar
Two legislation.
198 199
E Revenue recognition F Other income
The main revenue streams for FIFA rights which result in revenue guarantee threshold, fixed and Other income represents income government grants in the form of host
relate to the sale of the following recognition as the contractual events variable considerations are (other than financial income as country contributions for staging a
rights: are broadcast. The intangible right is estimated and revenue is defined in Note K) that does not arise particular FIFA event. Such
attributed to the promise to benefit recognised as the performance in the course of FIFA’s ordinary government grants related to income
• Television broadcasting rights from a strategic association with FIFA’s obligation is satisfied. The amount activities and is non-recurring. Other are deferred and recognised in profit
• Marketing rights events, resulting in a straight-line of revenue recognised for the income is recognised to the extent or loss over the period necessary to
• Licensing rights recognition of revenue over the reporting period is subject to the that it is probable that FIFA will derive match them with the expenses that
• Hospitality rights remaining contractual rights period for royalty constraint (i.e. cumulative economic benefit from it and that it they are intended to compensate, in
• Ticket sales the particular event. revenue amounts cannot exceed can be reliably measured. It includes line with IAS 20.
cumulative royalty amounts).
The transaction price of a contract Licensing rights are granted to
consists in general of fixed and licensees to both associate the licensee
variable consideration as well as, with FIFA and the FIFA competitions and Hospitality rights give the licensee the G Expenses from football activities
infrequently, non-cash components to obtain the right to use FIFA marks right to provide hospitality and ticketing
(value in kind). and brand elements as a platform to services for selected FIFA competitions.
brand its related products and services. Contractually determined fixed Expenses from football activities are of the two previous successful
Nature of performance obligations As the licensee has access to payments are recognised in the period separated into Competitions & Events, iterations of the programme largely
The following is a description of the intellectual property, the amount of in which the respective event takes Development & Education and remain intact, whilst certain elements
principal activities with which FIFA revenue is recognised over the rights place. Revenue based on profit-share Football Governance: have been adapted to reflect the
generates revenue: period and is further determined by agreements is recognised once the increase in the beneficiaries’
categorising each licensing right profit share for the event has been Competitions & Events expenses are entitlements along with the need for
Television broadcasting rights are contract as follows: determined by the licensee. the outflow of economic benefits that greater football development.
granted primarily to TV stations and arise in the ordinary activity of
other broadcasting institutions. These 1) For the right to consideration of Ticket sales in connection with the FIFA organising an event. Incurred costs Football Governance expenses
rights are granted to broadcast the fixed fees only, revenue is World Cup™, FIFA Women’s World Cup™ related to the FIFA World Cup™, FIFA comprise all expenditure in relation to
television signal of a specific FIFA recognised over the rights period on or other FIFA events are recognised in Women’s World Cup™ and other FIFA FIFA’s statutory objective to govern
event in a particular territory and the basis of fixed-fee amounts. the year in which the event takes place. events are deferred and recognised in association football and related
during a defined period. The 2) For the right to consideration of profit or loss in the period in which the matters. The costs mainly include the
performance obligation is defined as sales- or usage-based royalties with Revenue from rendering of services respective event takes place. judicial bodies (Disciplinary, Ethics and
the right to access intellectual specified minimum guarantee is recognised in the accounting period Appeal Committees), plus the costs of
property. Revenue related to amounts, FIFA assesses at each in which the services are rendered. Development & Education expenses the Football Tribunal, which includes
television broadcasting rights is reporting date whether the royalty include all expenditures related to the Players’ Status Chamber, the
recognised over the rights period amounts to be received will exceed Value-in-kind revenue consists of FIFA’s statutory objectives to improve Dispute Resolution Chamber and the
measured based on the pattern of the contractual minimum guarantee promises to receive pre-determined the game of football constantly and Agents Chamber. It also includes
broadcasting of the contractual threshold. services and the delivery of goods to be promote it globally in the light of its expenses with regard to preventing
events. a. If the sales-based royalty is not used in connection with the FIFA World unifying, educational, cultural and match manipulation as part of the
expected to clearly exceed the Cup, FIFA Women’s World Cup or other humanitarian values as well as to agreement with Sportradar, Players’
Marketing rights provide the FIFA minimum guarantee threshold, FIFA events. The revenue related to further the development of women’s Status proceedings as part of the
Partners, FIFA World Cup Partners/FIFA revenue is recognised over the value-in-kind forms part of the overall football globally. Transfer Matching System and
Women’s Football Partners, FIFA World rights period measured on the consideration receivable and is expenses related to the FIFA Clearing
Cup Sponsors/FIFA Women’s World Cup basis of the fixed guaranteed recognised applying the same measure An integral part of FIFA’s development House.
Sponsors and FIFA Tournament consideration. Any royalties of progress as the performance path is the FIFA Forward Programme,
Supporters with access to intellectual received in one period in excess of obligation to which it relates. Value-in- which provides 360-degree, tailor-
property by enabling them to enter a the minimum guarantee due are kind consideration is measured at fair made support for football
long-term strategic alliance with FIFA deferred and recognised only value. development in each of FIFA’s member
events, which also includes a set of when total royalties received associations and the six
predefined rights. The performance exceed the contractual minimum confederations. Following the
obligations under marketing rights guarantee threshold. successful implementation of FIFA
contracts consist of both tangible and b. When FIFA has a reasonable Forward 1.0 and FIFA Forward 2.0, the
intangible marketing rights, which are expectation that royalty amounts third edition, FIFA Forward 3.0, came
separated. The tangible rights include to be received will clearly exceed into force on 1 January 2023 and will
event-related media and advertising the contractual minimum run until 31 December 2026. The core
principles, approach and procedures
200 201
H Expenses from administrative activities K Financial income and financial costs
Expenses from administrative recognised in profit or loss as Marketing & TV Broadcasting Financial income comprises interest comprehensive income (FVOCI). from debt securities at FVOCI as well as
activities are separated into FIFA incurred. Expenses from expenses are costs incurred by the income from cash and cash other financial expenses. Interest
Governance & Administration and administrative activities include, in FIFA Partnerships & Media Division for equivalents, income from deposits and Financial costs consist of interest income is recognised in profit or loss
Marketing & TV Broadcasting: particular, costs related to information the commercialisation of marketing debt securities, foreign exchange gains, expenses on financial liabilities and using the effective interest rate
technology, buildings and and broadcasting rights, mainly costs gains from financial assets at fair value from debt securities, foreign exchange method. Dividend income is recognised
FIFA Governance & Administration maintenance, communications, the relating to oversight of and assistance through profit or loss and from debt losses, losses from financial assets at in profit or loss on the date that the
expenses comprise all costs related to annual FIFA Congress and committee to Commercial Affiliates. securities at fair value through other fair value through profit or loss and dividend is declared.
the governance of FIFA itself and are meetings, and legal costs.
L Taxes and duties

I Other expenses
FIFA was established in the legal FIFA is a non-profit organisation and is The subsidiaries are taxed according
In order to alleviate the impact of Programme, and stage 3 providing Other expenses also comprise the form of an association in accordance obliged to spend its reserves for the to the relevant tax legislation. This
COVID-19 on the football world, FIFA further financial support via a system changes in the impairment allowance with articles 60ff. of the Swiss Civil above-mentioned purpose. position includes all non-recoverable
set up a COVID-19 Relief Plan, which of grants and loans enabling member of receivables and contract assets Code. taxes and duties borne by FIFA and its
was approved by the FIFA Council on associations and confederations to (also refer to Note T – Impairment). FIFA is taxed in Switzerland according subsidiaries.
25 June 2020. The relief plan consists tailor their use of the funds, thus FIFA’s vision is to promote the game of to the ordinary taxation rules applying
of three stages, with stages 1 and 2 helping to safeguard football from the football, protect its integrity and bring to associations. The non-profit
being linked to the existing Forward adverse economic effects of COVID-19. the game to all. character of FIFA and the four-year
accounting cycle are thereby taken
into account.
J Leases
M Cash and cash equivalents

FIFA is a lessee and holds leases for over the shorter of its estimated Short-term leases and leases of
various buildings as well as offices, useful life and the lease term. Right- low-value assets
other equipment and land, all of which of-use assets are subject to FIFA applies the short-term lease Cash and cash equivalents comprise
are recognised as right-of-use assets impairment. FIFA presents right-of-use recognition exemption to all classes of cash on hand, post and bank accounts,
and lease liabilities. assets in property and equipment in underlying assets (i.e. those leases as well as call accounts and short-term
the consolidated balance sheet. that have a lease term of 12 months or deposits with an original maturity of
Right-of-use assets less from the commencement date three months or less.
FIFA recognises right-of-use assets at Lease liabilities and do not contain a purchase option).
the commencement date of the lease At the commencement date of the It also applies the lease of low-value
(i.e. the date on which the underlying lease, FIFA recognises lease liabilities assets recognition exemption to
asset is available for use). Right-of-use measured at the present value of leases that are considered of low
assets are measured at cost, less any lease payments to be made over the value. Lease payments on short-term
accumulated depreciation and lease term. In calculating the present leases and leases of low-value assets
impairment losses, and adjusted for value of lease payments, the group are recognised as expenses on a
any remeasurement of lease liabilities. uses the incremental borrowing rate straight-line basis over the lease term.
The cost of right-of-use assets at the lease commencement date if
includes the amount of lease liabilities the interest rate implicit in the lease is
recognised, initial direct costs not readily determinable. After the
incurred, and lease payments made at commencement date, the amount of
or before the commencement date, lease liabilities is increased to reflect
less any lease incentives received. the accretion of interest and reduced
for the lease payments made.
Unless FIFA is reasonably certain of
obtaining ownership of the leased
asset at the end of the lease term, the
recognised right-of-use assets are
depreciated on a straight-line basis
202 203
N Derivatives and hedge accounting P Property and equipment
FIFA uses derivative financial how FIFA will assess whether the recognised in other comprehensive Property and equipment are stated at costs are recognised in profit or loss estimated useful life and the lease
instruments to hedge its exposure to hedging relationship meets the hedge income (OCI) in the cash flow hedge acquisition cost or at cost for right-of- as an expense as they are incurred. term. The estimated useful lives are
foreign exchange rate risks arising effectiveness requirements. A hedging reserve, while any ineffective portion use assets (as defined in Note J – 20-50 years for operational buildings
from operating and investing activities. relationship qualifies for hedge is recognised immediately in the Leases), less accumulated Depreciation is charged to profit or and three to 20 years for office and
accounting if it meets all the following statement of profit or loss. The cash depreciation and impairment losses. loss on a straight-line basis over the other equipment.
Derivative financial instruments are effectiveness requirements: flow hedge reserve is adjusted to the estimated useful lives of property and
initially recognised at fair value on the lower of the cumulative gain or loss on Where parts of an item of property equipment. Depreciation is allocated For the accounting treatment of
date on which a derivative contract is • There is an economic relationship the hedging instrument and the and equipment have different useful to FIFA’s key activity expenses. Land is right-of-use assets, please also refer
entered into and are subsequently between the hedged item and the cumulative change in fair value of the lives, they are accounted for as not depreciated. The right-of-use to Note J – Leases.
remeasured at fair value. Derivatives hedging instrument. hedged item. For these cash flow separate items of property and assets are depreciated on a straight-
are carried as financial assets when • The effect of credit risk does not hedges, the amount accumulated in equipment. Repairs and maintenance line basis over the shorter of their
the fair value is positive and as dominate the value changes that OCI is reclassified to profit or loss as a
financial liabilities when the fair value result from that economic reclassification adjustment in the
is negative. relationship. same period during which the hedged Q Intangible assets
• The hedge ratio of the hedging cash flows affect profit or loss. If cash
For the purposes of hedge accounting, relationship is the same as that flow hedge accounting is discontinued,
FIFA designates some of these hedges resulting from the quantity of the the amount that has been Intangible assets acquired and initial recognition, they are carried at The estimated useful life of intangible
as cash flow hedges. At the inception hedged item that FIFA actually accumulated in OCI must remain in internally developed are measured at cost, less any accumulated assets is three to five years.
of a hedge relationship, FIFA formally hedges and the quantity of the accumulated OCI if the hedged future cost on initial recognition. Following depreciation and impairment losses.
designates and documents the hedge hedging instrument that FIFA cash flows are still expected to occur.
relationship to which it wishes to apply actually uses to hedge that quantity Otherwise, the amount will be
hedge accounting and the risk of hedged item. immediately reclassified to profit or R Non-derivative financial assets
management objective and strategy loss as a reclassification adjustment.
for undertaking the hedge.
Hedges that meet all the qualifying The fair value of forward exchange FIFA classifies its non-derivative Financial assets at fair value through presented in the balance sheet when
The documentation includes criteria for hedge accounting are contracts is their market price at the financial assets into the following profit or loss are certain debt FIFA has a legally enforceable right to
identification of the hedging accounted for as cash flow hedges. balance sheet date, being the present categories: financial assets measured securities and global equities held for offset the recognised amount and the
instrument, the hedged item, the The effective portion of the gain or value of the quoted forward price. at amortised cost, financial assets trading, essentially in the event of a transactions are intended either to be
nature of the risk being hedged and loss on the hedging instrument is measured at fair value through profit need for liquidity or positive market settled on a net basis or to realise the
or loss, and financial assets measured changes. Such financial assets are asset and settle the liability
at FVOCI. measured at fair value, with changes simultaneously.
O Inventories thereto recognised in profit or loss.
Financial assets measured at Regular-way purchases and sales of
amortised cost are: Financial assets at FVOCI represent financial assets are recognised on
Inventories are stated at cost or net estimated selling price, less costs • loans and receivables created by investments in debt securities where settlement date, being the date that
realisable value, whichever is the incurred in connection with FIFA as a result of pursuing its the contractual cash flows are solely an asset is delivered to or by FIFA.
lower. The net realisable value is the completion and sale of the asset. business activity; and principal and interest, and the
• FIFA’s investment in debt securities objective of FIFA’s business model is
and deposits. achieved both by collecting
contractual cash flows and selling
Regarding these financial assets, FIFA’s financial assets. For debt securities at
business model is to hold and collect FVOCI, interest income, foreign
contractual cash flows for them. The exchange revaluation, and impairment
cash flows are comprised solely of losses or reversals are recognised in
principal and interest payments. profit or loss and determined in the
These financial assets are initially same manner as for financial assets
recognised at fair value plus any measured at amortised cost. The
directly attributable transaction costs. remaining fair value changes are
Subsequently, they are measured at recognised in OCI.
amortised cost using the effective
interest method, less impairment Financial assets and liabilities are
losses. offset and the net amount is
204 205
S Non-derivative financial liabilities W Reserves
Non-derivative financial liabilities such amortised cost, which equals nominal Reserves consist of association capital, FIFA’s major duties in the future will In the event of the dissolution of FIFA,
as payables are measured at value for short-term payables. restricted reserves, translation be guaranteed through the creation its funds shall not be distributed, but
reserves, fair value reserves of of reserves. transferred to the supreme court of
financial assets at FVOCI and cash flow the country in which its headquarters
T Impairment hedge reserves. As FIFA is an Therefore, the net result for the year is are situated. The supreme court shall
association, no dividends are paid. allocated to the reserves. Such invest them in gilt-edged securities
Based on article 61 of the FIFA reserves are presented as restricted until the re-establishment of the
The carrying amounts of FIFA’s cash-generating unit exceeds the For contract assets and trade and Statutes, the revenue and expenditure reserves in the balance sheet. federation.
property and equipment, intangible respective recoverable amount. For other receivables, FIFA has applied a of FIFA are managed so that they
assets and financial assets that are financial assets not measured at fair simplified approach and calculated balance out over the financial cycle.
not measured at fair value through value through profit or loss, an ECLs based on lifetime ECLs. For other
profit or loss are reviewed at each impairment allowance is determined debt financial assets (debt securities),
balance sheet date to determine using a forward-looking expected the ECL is based on the 12-month ECL, X Significant accounting judgements, estimates and assumptions
whether there is any indicator of credit loss (ECL) approach that is as it is assumed to have a low credit
impairment. If any such indication based on the difference between the risk. However, when there has been a
exists, the recoverable amount of the contractual cash flows due under the significant increase in credit risk since The preparation of financial when determining how control over Due to the complexities involved in
non-financial asset or its cash- contract and all of the cash flows that origination, the allowance will be statements requires the management promised services transfers to the the valuation and its long-term nature,
generating unit, being the greater of FIFA expects to receive. The shortfall based on lifetime ECLs. to make judgements, estimates and customer. All of the above have the a defined benefit obligation is highly
its fair value, less costs of disposal is then discounted at an assumptions that affect the reported potential to result in a different sensitive to changes in these
and its value in use, is estimated. An approximation of the asset’s original Changes in the impairment allowance amounts of assets, liabilities, income revenue recognition pattern. assumptions. All assumptions are
impairment loss is recognised in effective interest rate. are recognised in profit or loss and and expenses. Actual results may reviewed at each reporting date (see
profit or loss whenever the carrying reflected in an allowance account differ from these estimates. The Competitions & Events expenses also Note 32 – Personnel expenses).
amount of an asset or its against the respective financial asset. consolidated financial statements of Competitions & Events expenses are
FIFA include estimates and the outflow of economic benefits that Leases
assumptions that could influence the arise in the ordinary activity of Leases require judgement in
U Employee benefit obligations financial statements of subsequent organising an event. Incurred costs determining the lease term of
financial years. related to the FIFA World Cup™, FIFA contracts with renewal options. FIFA
Women’s World Cup™ and other FIFA specifies the lease term as the non-
The Swiss pension plan is accounted on best estimates at the balance sheet adjustments, as well as the difference Estimates and underlying assumptions events are deferred and recognised in cancellable term of the lease, together
for as a defined benefit plan. The date. between the theoretical and the are reviewed on an ongoing basis. profit or loss in the period in which the with any periods covered by an option
financial impact of this plan on the actual income from plan assets, are Revisions to accounting estimates are respective event takes place. to extend the lease if it is reasonably
consolidated financial statements is Actuarial gains and losses on the recognised in other comprehensive recognised in the period in which the Assumptions are required to certain to be exercised, or any periods
determined in accordance with the post-employment obligation, income. Costs relating to the estimate is revised and in any future determine an appropriate measure of covered by an option to terminate the
projected unit credit method and comprising the effects of changes in administration of the pension plan are periods affected: allocation and quantification of lease, if it is reasonably certain not to
applying actuarial assumptions based assumptions and experience recognised in the statement of accruals related to the FIFA World Cup, be exercised. FIFA has options to
comprehensive income. Revenue recognition FIFA Women’s World Cup and other extend the lease term under some of
As set out in Note E, IFRS 15 – Revenue FIFA events expenses. All assumptions its real estate leases. It applies
Recognition from Contracts with have the potential to result in a judgement in evaluating whether it is
V Provisions Customers requires judgements and different cost recognition. reasonably certain to exercise the
estimates. “Judgements” relate to the option to renew, i.e. it considers all
determination of performance Defined benefit plans relevant factors that create an
A provision is recognised when FIFA discounting the expected future cash obligations in each of the major (pension benefits) economic incentive for it to exercise
has a legal or constructive obligation flows at a pre-tax rate that reflects revenue streams, having the potential The cost of the defined benefit the renewal. After the commencement
as a result of a past event and it is current market assessments of the to impact the revenue recognition pension plan and the present value of date, FIFA reassesses the lease term if
probable that an outflow of economic time, value of money and, where pattern under the contract as well as the pension obligation are determined there is a significant event or change
benefits will be required to settle the appropriate, the risks specific to the to the determination of customer using actuarial valuations. An actuarial in circumstances that is within its
obligation. If the effect is material, liability. contracts. Furthermore, the allocation valuation involves making various control and affects its ability to
provisions are determined by of consideration to different assumptions that may differ from exercise (or not to exercise) the option
performance obligations requires actual developments in the future. to renew. Furthermore, when there is
estimation of the stand-alone selling These include the determination of no implicit rate in the lease, FIFA
price of each of these. Assumptions the discount rate, future salary determines the incremental borrowing
are required to determine an increases, credit rate, mortality rates rate (IBR) to measure lease liabilities.
appropriate measure of progress and future pension increases. The IBR is the rate of interest that FIFA
206 207
would have to pay to borrow over Legal matters NOTES TO THE CONSOLIDATED STATEMENT OF
a similar term, and with a similar FIFA is currently involved in a number
security, the funds necessary to obtain of legal disputes arising from its COMPREHENSIVE INCOME
an asset of a similar value to the operating activities. In some legal
right-of-use asset in a similar disputes, FIFA is the defendant and
economic environment. FIFA estimates thus these proceedings may – 1 Revenue from television broadcasting rights
the IBR using observable inputs (such depending on the respective outcome
in TUSD 2023 2022
as market interest rates, depending on – result in payment or other
the duration and underlying currency obligations. Provisions are recorded Europe 44,682 1,030,880
of the contract) when available and is where a reliable estimate can be Asia and North Africa 63,824 875,120
required to make certain entity- made of the probable legal outcome. South and Central America 54,300 351,526
specific estimates (such as FIFA’s For provisions for legal matters,
North America and the Caribbean 60,409 518,965
credit rating). reference is made to Note 27.
Rest of the world 20,858 103,111
For contingent liabilities, reference is Total revenue from television broadcasting rights by region 244,073 2,879,602
made to Note 33. Other broadcasting revenue 17,983 75,416
Other FIFA event revenue 5,164 3,334
Total revenue from television broadcasting rights 267,220 2,958,352
Television broadcasting rights are Other broadcasting revenue reflects In 2023, the value of services or goods
granted primarily to TV stations and additional revenue for services during received for television broadcasting
other broadcasting institutions. These the events in order to fulfil FIFA’s rights (i.e. value-in-kind revenue)
rights are granted to broadcast the broadcasting obligations. amounted to USD 0.9 million (2022:
television signal of a specific FIFA USD 3 million).
event in a particular territory and Revenue from broadcasting rights
during a defined period. Revenue contracts, which include the right to
from television broadcasting rights broadcast other FIFA events, but
by region is recognised when the excludes the FIFA World Cup™ and the
actual broadcasting of the event in FIFA Women’s World Cup™, is
question takes place and is contingent presented as Other FIFA event
on the number of cumulative audience revenue. Such other FIFA events
viewers. As a consequence, a staged in 2023 were the FIFA Club
comparison against previous years is World Cup Morocco 2022™, The Best
not meaningful. Revenue should be FIFA Football Awards™ 2022, both of
analysed considering the full four-year which were postponed from 2022 to
cycle of FIFA. 2023, as well as the FIFA U-17 World
Cup Indonesia 2023™, the FIFA U-20
World Cup Argentina 2023™, the Blue
Stars/FIFA Youth Cup 2023™, the FIFA
Club World Cup Saudi Arabia 2023™,
the FIFA Women’s World Cup 2023™
intercontinental play-off matches and
FIFAe tournaments.
208 209
2 Revenue from marketing rights 4 Revenue from hospitality rights and ticket sales
in TUSD 2023 2022 in TUSD 2023 2022
FIFA Partners 245,712 762,568 Revenue from hospitality rights – FIFA World Cup™ 23,742 242,900
FIFA World Cup Partners/FIFA Women’s Football Partners 40,105 2,608 Revenue from hospitality rights – FIFA Women's World Cup™ 1,300 0
FIFA World Cup Sponsors/FIFA Women’s World Cup Sponsors 121,428 534,527 Revenue from ticket sales – FIFA World Cup™ 13,009 685,881
FIFA Tournament Supporters 20,296 0 Revenue from ticket sales – FIFA Women's World Cup™ 42,106 0
Other marketing revenues 28,375 0 Revenue from ticket sales – other FIFA events 0 235
FIFA Regional Supporters 0 122,028 Total revenue from hospitality rights and ticket sales 80,157 929,016
FIFA National Supporters 0 2,793
Total revenue from marketing rights 455,916 1,424,524
In 2023, the FIFA Women’s World Cup Revenue from ticket sales for 2023
Australia & New Zealand 2023™ comprised ticket sales of USD 42.1
Marketing rights provide the FIFA recognised on a straight-line basis Tournament Supporters, World Cup/ generated USD 1.3 million in revenue million and USD 13 million for the FIFA
Partners, FIFA World Cup Partners/ over the remaining contractual rights Women’s World Cup Sponsors and from hospitality rights, while the Women’s World Cup Australia & New
FIFA Women’s Football Partners, period for a particular event. Other World Cup/Women’s Football FIFA World Cup Qatar 2022™ revenues Zealand 2023 and the FIFA World Cup
FIFA World Cup Sponsors/FIFA marketing revenues mainly relate to Partners, further limits the in 2022 amounted to USD 242.9 Qatar 2022 (after final reconciliation),
Women’s World Cup Sponsors and revenues in connection with rights comparability against the previous million with additional revenues of respectively. In 2022, USD 685.9
FIFA Tournament Supporters with granted to host and present FIFAe year. Revenue should be analysed USD 23.7 million in 2023, after final million was generated only by the FIFA
access to intellectual property by tournaments. considering the full four-year cycle profit-share reconciliation has been World Cup Qatar 2022.
enabling them to enter a long-term of FIFA. completed.
strategic alliance with FIFA events, Due to the different nature of FIFA
which also includes a set of predefined competitions from one year to In 2023, the value of services or goods
rights. These rights are further split another, a comparison against the included in the above-mentioned 5 Other revenue
into tangible and intangible rights. previous year is not meaningful. The marketing rights (i.e. value-in-kind
Revenue for tangible marketing rights introduction of new marketing rights revenue) amounted to USD 36.7 in TUSD 2023 2022
is recognised when the event in packages for the 2023-2026 cycle, million (2022: USD 110.7 million). FIFA Club World Cup™ 75,544 26,080
question is broadcast, while the which now include Regional and
FIFA Quality Programme 20,474 11,133
intangible marketing rights are National Supporters as part of the
Penalties/appeals 8,554 5,241
Revenue from the sale of film and video rights 5,874 10,176
3 Revenue from licensing rights FIFA Museum 7,576 5,163

Other operating revenue 8,792 4,279
in TUSD 2023 2022
Total other revenue 126,814 62,072
Brand licensing rights 178,292 268,139
Other licensing rights 2,885 2,258
Other revenue is recognised in the The FIFA Quality Programme line item
Total revenue from licensing rights 181,177 270,397
reporting period in which the services contains revenue mainly in connection
are rendered. In 2023, this mainly with test programmes for footballs,
Brand licensing rights are related to Argentina 2023™, the Blue Stars/FIFA be received will exceed the contractual consisted of revenue generated from football turf and goal-line technology.
FIFA marks and brand elements in Youth Cup 2023™, the FIFA Club World minimum guarantee threshold. Where the FIFA Club World Cup™ and the
connection with FIFA World Cup™ and Cup Saudi Arabia 2023™, the FIFA the expected total royalties to be FIFA Quality Programme.
FIFA Women’s World Cup™ products Women’s World Cup 2023™ received for significant contracts
and other services. intercontinental play-off matches and clearly exceed the minimum
FIFAe tournaments – are presented as threshold, they have been estimated
Licensing rights from products and Other licensing rights. and included in the transaction price.
services for other FIFA events in 2023
– the FIFA Club World Cup Morocco The majority of the licensing rights In 2023, the value of services or goods
2022™, The Best FIFA Football contracts consist of royalty payments included in licensing rights (i.e.
Awards™ 2022, both of which were with a specified minimum guarantee value-in-kind revenue) amounted to
postponed from 2022 to 2023, as well threshold. FIFA reassesses these USD 1.6 million (2022: USD 2.8 million).
as the FIFA U-17 World Cup Indonesia contracts after each reporting period,
2023™, the FIFA U-20 World Cup whether or not the royalty amounts to
210 211
6 Other income Cities and is working hand in hand with Cup 2023™ was USD 498.7 million. The The “Value-in-kind and other” line item
the Host Committees. This will ensure main cost categories were tournament refers to expenditures for overall
in TUSD 2023 2022 that each venue will provide unique funding and Club Benefits Programme operations as well as for value-in-kind
Other operating income 58,365 124,852 experiences to the millions of fans who amounting to USD 152 million, costs, which include predetermined
Total other income 58,365 124,852 will attend the biggest FIFA World Cup™ workforce at USD 68.3 million, TV services and the supply of goods used
to date. operations at USD 39.3 million, and in connection with other FIFA events.
further costs to prepare and organise
Other operating income includes World Cup Australia & New Zealand Expenses for the FIFA World Cup 26 the event at USD 239.1 million. FIFA Club Protection Programme
host country contributions for staging 2023™, whereas the contributions of that were incurred by the end of 2023 Under the FIFA Club Protection
particular FIFA events, along with USD 122.6 million received in 2022 have been deferred and will be Other FIFA events Programme, clubs are compensated
other sources of income, such as related to the FIFA World Cup Qatar recognised in the income statement in Other FIFA events in 2023 included the for any injuries due to an accident
rental income. In 2023, the host 2022™. 2026, the year in which the event will Blue Stars/FIFA Youth Cup 2023™, the sustained by their players while on
country contributions of USD 55.8 take place. These costs were incurred FIFA Club World Cup 2023™, the FIFAe duty with senior men’s or women’s
million related to the FIFA Women’s as part of the organisation of the tournaments 2023, the FIFA U-17 representative “A” teams for matches
tournament and amounted to USD 65 World Cup 2023™ and the FIFA U-20 on dates listed in the International
million by the end of 2023. Costs World Cup 2023™. The FIFA Club World Match Calendars. FIFA provides
7 Competitions & Events connected to ramping up the local Cup 2022™ and The Best FIFA Football compensation up to a maximum
event organising units and their Awards™ 2022, which were postponed amount for losses incurred by the
in TUSD 2023 2022 respective workforce amounted to USD from 2022 until early 2023, are football club during the period that the
FIFA World Cup™ 0 1,831,193 9.3 million, TV production costs included here as well. football player is temporarily totally
totalled USD 2.2 million, and costs disabled. Costs for the FIFA Club
FIFA Women’s World Cup Australia & New Zealand 2023™ 498,721 0
related to any work performed in Expenses for other FIFA events are Protection Programme are costs for
FIFA U-20 World Cup Argentina 2023™ 34,397 0
cooperation with the Host Cities and recognised in the year in which the FIFA and are recognised in the year
FIFA Club World Cup Saudi Arabia 2023™ 24,037 0 general event-management expenses respective events take place and they are incurred. In 2023, 105
FIFA U-17 World Cup Indonesia 2023™ 17,159 0 amounted to USD 53.5 million, which include the event organising costs, incidents were counted and the
FIFA Women’s World Cup™ intercontinental play-off matches 14,916 0 includes marketing, ICT and such as promotion, production, prize expenditure in the FIFA Club Protection
operational services. money, accommodation and Programme line item was USD 28.4
FIFAe tournaments 2023 9,699 0
operations. million (2022: USD 22.2 million).
Blue Stars/FIFA Youth Cup 2023™ 1,057 0
Costs incurred for the FIFA World Cup
FIFA Club World Cup Morocco 2022™ 25,795 0 2022™ in Qatar were recognised in the The FIFA Beach Soccer World Cup
The Best FIFA Football Awards™ 2022 13,079 0 year 2022. Supplementary entries for 2023™ and The Best FIFA Football
FIFA U-20 Women‘s World Cup Costa Rica 2022™ 0 16,311 this tournament that arose during Awards™ 2023 were postponed from
2023 have been allocated to the “FIFA 2023 to early 2024. Expenses incurred
FIFA U-17 Women‘s World Cup India 2022™ 0 15,563
events from previous cycles” line item. by the end of 2023 for these
Blue Stars/FIFA Youth Cup 2022™ 0 881
postponed FIFA events have been
FIFA Club World Cup Qatar 2021™ 0 23,429 FIFA Women’s World Cup™ deferred and will be recognised in
The Best FIFA Football Awards™ 2021 0 2,169 The ninth edition of the FIFA Women’s profit or loss in the year in which the
FIFA World Cup™ intercontinental play-off matches 0 2,177 World Cup™, held in Australia and respective events take place.
Aotearoa New Zealand in 2023, was
FIFAe tournaments 2022 0 12,011
undeniably an outstanding In 2023, the “FIFA events from
FIFA events from previous cycles –43,693 –119,529
tournament, as it broke attendance previous cycles” line item consists of
Value-in-kind and other 61,865 130,223 records and reached a truly global the release of accruals in connection
Total other FIFA events 158,311 83,235 audience. Australia and Aotearoa New with cost savings related to the FIFA
FIFA Club Protection Programme 28,356 22,249 Zealand were the perfect co-hosts, World Cup Qatar 2022™. In 2022, FIFA
allowing the FIFA Women’s World Cup events from previous cycles benefited
Personnel expenses 55,949 61,137
to become a triumphant showcase for from the release of provisions of USD
Depreciation of property and equipment 5,285 7,544
women’s football with global appeal. 120 million in connection with legal
Total Competitions & Events 746,622 2,005,358 cases related to the 2018 FIFA World
From a financial perspective, all Cup Russia™ and the 2014 FIFA World
related expenses are fully recognised Cup Brazil™. The release of the legal
FIFA World Cup™ for the first time in 32 years, with three operational event delivery have been in profit or loss, representing the provision was either the result of court
The FIFA World Cup 26™ will be held in countries co-hosting a World Cup for set up in all three host countries, outflow of economic benefits that decisions or of an expired limitation
Canada, Mexico and the United States, the first time. Preparations for the combining FIFA’s expertise with local arise in the normal course of period. These circumstances led to a
starting in June 2026. This will mark the competition are well advanced. Local knowledge and best practices. FIFA is in organising an event. The total amount re-evaluation of the need for a
tournament’s return to North America event organising units tasked with the constant exchange with the 16 Host expensed for the FIFA Women’s World provision (Note 27).
212 213
8 Development & Education costs, such as salaries, rent, (2022: USD 1.8 million). Associations Division, which continues
maintenance and other operational to work with FIFA member
in TUSD 2023 2022 costs. Football Development Fund associations to integrate good
FIFA Forward project costs – member associations 66,510 258,365 The establishment of a dedicated governance practices based on ethics,
FIFA Forward operational costs – member associations 263,750 211,000 FIFA Forward travel and equipment Football Development Fund ensures risk management, compliance and
FIFA Forward travel and equipment costs – member associations 31,800 22,000 costs – member associations that the total amount of funds administration. Working with the
Under Forward 3.0, member earmarked by FIFA under the Forward network of regional offices has
FIFA Forward – confederations 90,000 72,000
associations can receive up to USD 0.3 Programme for football development increased the reach of the organi-
FIFA Forward – zonal/regional associations 16,250 13,000 million per year for travel, remains available for the beneficiaries sations engagement around the
FIFA Forward – other football associations 1,200 1,800 accommodation and equipment in of Forward 3.0. In 2023, no Forward globe and strengthened support for
Football Development Fund 0 27,000 the 2023-2026 cycle. This is intended funds were transferred to the member associations. Technical
Digital development services 36,456 52,583 to cover the travel and accommodation Football Development Fund (2022: solutions are also offered to promote
expenses of national teams and the USD 27 million). good governance practices. These
Other projects 27,270 43,748
cost of football equipment for those include dedicated tools and platforms
Technical development programmes 23,143 19,790 member associations that are most in Digital development services such as the FIFA Connect Programme,
Women’s football promotion 15,545 8,410 need of support. Member associations Digital development services comprise which provides members with the
Refereeing 11,013 9,387 whose annual revenue does not the costs associated with the transparency and control they need
FIFA Foundation 7,712 5,562 exceed USD 4 million are eligible for maintenance (e.g. technology, content, over their football landscape when it
this support, and in 2023, there was distribution) of FIFA’s fan-facing digital comes to information. In addition,
Education 5,159 4,695
total expenditure of USD 31.8 million ecosystem. The goal is to grow the FIFA’s Football Executive Programme,
Sustainability, human rights and safeguarding 3,584 7,605 for the 106 member associations that game globally through storytelling on run in partnership with the
Audit and financial education 3,346 3,292 met the criteria (2022: USD 22 million). FIFA.com, FIFA Social and FIFA+. On International Centre for Sports Studies
Medicine and science 2,396 1,909 FIFA+, live matches give member (CIES), provides member associations
FIFA Talent Development Scheme 0 209,550 FIFA Forward – confederations associations a truly global platform with key management tools.
The six confederations recognised by and expand the reach of football
Total Development & Education programmes 605,134 971,696
FIFA are each entitled to USD 15 worldwide. On FIFA.com, round-the- In 2023, expenditure amounted to
FIFA Museum 8,705 6,177 million per year during the 2023-2026 clock coverage of the global game – USD 2.2 million for the Regional
Personnel expenses 44,198 43,584 cycle, bringing the total annual including extensive editorial coverage, Development Offices (2022: USD 2.2
Depreciation of property and equipment 23,581 16,656 investment to USD 90 million, an videos, gaming and more – keeps fans million), USD 0.3 million for the FIFA
Total Development & Education 681,618 1,038,113 increase of USD 18 million per year entertained and engaged, and FIFA Connect Programme (2022: USD 1.9
over the previous iteration of the Social works to grow audiences, million), USD 2 million for the FIFA
programme. These funds support the experiment and innovate, and to Football Summit (2022: USD 16
Since the launch of the FIFA Forward FIFA Football Development Fund development goals. Such projects confederations in their efforts to support Commercial Affiliate activity million), and USD 22.8 million for other
Programme in 2016, two successful totalled USD 469.5 million (2022: USD include football infrastructure, develop, promote and organise across the world’s most active digital general expenditure, USD 8.6 million
iterations have been implemented: 605.2 million). capacity-building, competitions, football within their regions. platforms. Digital development of which referred to direct member
Forward 1.0 and Forward 2.0, national teams and subsidies, as well services also include the curation and association services (2022: USD 23.6
providing USD 1.1 billion and USD 1.7 Further details on the funds released as projects involving contributions for FIFA Forward – zonal/regional maintenance of the FIFA digital million).
billion respectively for a variety of under the Forward Programme are training and maintenance equipment, associations archive.
plans that address the needs of the six contained in Note 25 – Accrued IT and new media, and merchandising The 13 zonal/regional associations Technical development programmes
confederations and 211 member expenses and deferred income and in and marketing activities. (recognised by the respective The “Digital development services” The aim of FIFA’s global development
associations at the local level. Forward the Annexe to this report. confederation) are entitled to up to line item includes the costs for content programmes is to improve football
3.0 came into effect in January 2023, In 2023, USD 66.5 million was invested USD 1.25 million per year during the creation and updates to related development in each country. Coach
with a record USD 2,250 million FIFA Forward project costs – in projects across all 211 member 2023-2026 cycle to organise regional platforms and features, the general education and the role of the technical
earmarked for the entire 2023-2026 member associations associations (2022: USD 258.4 million). football competitions for men, women development and management of staff in each member association are
cycle. Each member association can Under Forward 3.0, each of the 211 and at youth level. digital products and services such as crucial in terms of guiding talented
receive up to USD 8 million in the member associations can receive up FIFA Forward operational costs FIFA+ as well as the production of players and their development and, in
current cycle, as outlined in more to USD 3 million for projects in the – member associations FIFA Forward – other football digital content and customer parallel, growing the game for all. FIFA
detail below. 2023-2026 cycle, an increase of USD 1 Under Forward 3.0, each member associations experience management amounting is providing specific education for
million over the previous iteration of association is entitled to receive up to Other football associations benefiting to USD 36.5 million (2022: USD 52.6 coach educators and technical
In its first year, 2023, Forward 3.0 the programme. During this period, USD 1.25 million per year to cover its from the Forward Programme are million). leaders. The FIFA Training Centre, an
expenditures for member FIFA will support its member operating costs for routine activities in overseas territories that are not FIFA online academy open to all, is the hub
associations, zonal/regional associations with the implementation relation to football activities in the member associations but are Other projects that supports this education. FIFA also
associations and confederations, of well-planned, specific football 2023-2026 cycle. These funds are members of a FIFA-recognised Spending on other projects covers deploys a network of experts who
travel and equipment and other projects that contribute to the intended to support all member confederation. Under this initiative, ongoing operational and support advise the FIFA member associations
football associations as well as for the achievement of long-term football associations with their daily running USD 1.2 million was spent in 2023 activities of the FIFA Member in establishing and implementing
214 215
football development in their collaboration with stakeholders also 4.9 million). General development and Women’s World Cup 2023 and the FIFA Diploma. These were the first cohort financial education amounted to USD
countries. During the various FIFA led to the publication of the Women’s equipment expenses, which mainly Club World Cup 2023™ with a focus on of FIFA-trained and FIFA-recognised 3.3 million (2022: USD 3.3 million).
World Cups, FIFA’s Performance Football Member Association Survey refer to event-related preparation indigenous rights, accessibility of safeguarding officers. The second
Analysis team provides cutting-edge Report 2023, the third edition of the work, equipment and implementation disabled persons, anti-discrimination objective was to hold a global Medicine and science
information to the participating teams Benchmarking Report: Setting the costs such as for the VAR system, and workers’ rights. FIFA also conference to share safeguarding best FIFA is committed to protecting the
and a broad set of stakeholders. Pace, as well as a new publication – totalled USD 8 million (2022: USD 4.5 expanded its activities to promote practice and lessons learned across health and welfare of players
the Female Health Project Snapshot. million). human rights measures across regions among the FIFA member worldwide. Related areas of focus in
In 2023, expenses for educational football in collaboration with member associations and confederations in the 2023 included the publication of the
campaigns and workshops, including In 2023, support services for FIFA Foundation associations. Furthermore, FIFA form of presentations, round tables FIFA Emergency Care Manual, creating
those for the online FIFA Training stakeholders in women’s football The FIFA Foundation’s activities focus continued to support a group of and focus group discussions involving educational videos on pitchside
Centre, amounted to USD 6.5 million development amounted to USD 15.5 on impacting society through the around 150 Afghan sports persons safeguarding officers from the emergency care for medical teams,
(2022: USD 5.9 million). Analysis, million (2022: USD 8.4 million). power of football and empowering and human rights defenders whom member associations, as well as global emergency-care courses for FIFA
consultancy and technical service children and young people to realise FIFA helped to evacuate in 2021. experts and representatives of various match doctors and confederation chief
expenses also included operational Refereeing their full potential, whilst addressing stakeholders in the world of safe medical officers, the development and
costs in connection with the Talent After the successful performance of the most pressing global challenges, Numerous sustainability initiatives sport. In the year of the FIFA Women’s implementation of a remote injury-
Development Scheme and the Post- the match officials at the FIFA World thus making a tangible contribution to were implemented and revolved World Cup, the organisation started spotting programme at tournaments
World Cup Forum and totalled USD Cup Qatar 2022™ (“FIFA Team One”), in the UN Sustainable Development around the delivery of the FIFA World developing its own Safeguarding to improve concussion management,
13.5 million (2022: USD 11 million). 2023 the main goal of the FIFA Goals. Cup 2022 Sustainability Strategy. Policy and implemented a and investment in various medical-
Other development programme Refereeing Subdivision was to ensure Another priority area of work was the comprehensive set of safeguarding related scientific projects, such as
expenses, such as for grassroots and that FIFA Team One also performed In 2023, the expenses of the FIFA implementation of the FIFA Women’s measures across all venues in research on the relationship between
youth development initiatives, well at the FIFA Women’s World Cup Foundation amounted to USD 7.7 million World Cup 2023 Sustainability Australia and Aotearoa New Zealand, head impacts and traumatic brain
amounted to USD 3.1 million (2022: Australia & New Zealand 2023™. (2022: USD 5.6 million). Strategy and the related operations ensuring higher standards of injuries. As part of its dedication to
USD 2.9 million). Beside this very successful delivery, in during the tournament. Reporting in protection for the participating teams fairness in football, FIFA also
2023 the FIFA Refereeing Subdivision Education accordance with international and all other accredited individuals. implements a comprehensive anti-
Women’s football promotion was, as always, in charge of FIFA provides annual financial support standards, external assurance doping programme.
Women’s football remains a top implementing the decisions taken by to CIES, which is based in Neuchâtel, processes, production of training and In 2023, expenses for sustainability
priority for FIFA. In line with the the FIFA Referees Committee, which Switzerland. CIES is a leading capacity-building programmes, as well and human rights activities amounted In 2023, FIFA’s anti-doping expenditure
Women’s Football Strategy published included but was not limited to the institution with an ever-expanding as of greenhouse gas (GHG) to USD 2.1 million (2022: USD 1.6 was USD 0.3 million (2022: USD 0.4
in 2018, FIFA has continuously delivery of high-quality refereeing at offering of educational programmes inventories, offsetting of carbon million) and costs for accommodation million) and its medical expenditure
invested in resources and innovative all FIFA tournaments and the for the development of new football emissions, and work to implement the and other external services relating to was USD 2.1 million (2022: USD 1.5
initiatives as well as tailor-made organisation of multiple technical and administrators and management FIFA Climate Strategy were among the the Afghan Future Fund amounted to million).
development programmes for the 211 VAR online and on-site activities education of athletes and sport activities conducted. The preparations USD 0.1 million (2022: USD 4.8 million).
member associations to bring around the globe. In addition, in line executives, and it also serves as a for the FIFA World Cup 26™ also Anti-discrimination activities resulted FIFA Talent Development Scheme
women’s football into the mainstream. with FIFA’s leadership vision and reference point for research and started with the creation of the in expenses of USD 0.6 million (2022: The FIFA Talent Development Scheme
These programmes have successfully strategy, the FIFA Refereeing consulting services provided to a wide tournament’s Sustainability & Human USD 0.4 million), while activities (TDS) was launched as part of FIFA’s
laid the foundations for the women’s Subdivision also started to plan the range of sport stakeholders. Rights Strategy, including extensive relating to safeguarding and child vision to promote football globally and
game, built capacity among the people implementation of the new FIFA exchanges with the 16 Host Cities to protection totalled 0.8 million (2022: to support the progress of all member
involved and professionalised the Referee Academy. Once again, FIFA In 2023, FIFA’s contributions to CIES complement the strategy with their USD 0.8 million). associations towards the aim of
environment in which players, clubs, oversaw the whole process of the FIFA amounted to USD 5.2 million (2022: environmental plans. increasing global competitiveness and
leagues and member associations Refereeing International Lists, USD 4.7 million). The figure includes Audit and financial education bridging the gap between the different
operate. registering around 4,000 FIFA match the FIFA Master along with several The first-ever FIFA Safeguarding FIFA engages globally recognised regions. In 2022, the FIFA Council
officials and organising the necessary worldwide postgraduate programmes, Summit took place at the Home of FIFA auditing and assurance firms to approved the launch of the TDS
In 2023, FIFA delivered the Women in equipment and materials for all of including scholarships for deserving in October 2023 with almost 200 independently review member implementation phase with funds of
Football Leadership Programme, as them across the 211 FIFA member students. participants in attendance. As part of associations’ processes and USD 200 million. In 2023, the TDS went
well as the second edition of the associations. Finally, along with other FIFA’s commitment to raise compliance. Each year, a central audit live and 175 FIFA member associations
prestigious Coach Mentorship external and internal FIFA Sustainability, human rights and safeguarding standards in football review is conducted for each member have so far applied a combination of
Programme. On the eve of the final of stakeholders, FIFA Refereeing safeguarding through the FIFA Guardians association that has received funding base funding and additional funding
the FIFA Women’s World Cup 2023™, continues to be actively involved in the FIFA’s human rights work in 2023 Programme, the Safeguarding Summit from the Forward Programme. In for specific talent projects.
FIFA also organised the 2nd Women’s creation and development of referee continued to focus on addressing had a two-fold objective. The first was addition, FIFA provides capacity Additionally, 25 FIFA talent coaches
Football Convention, with all 211 education. salient risks to persons potentially a graduation ceremony for over 110 development assistance to support have been deployed in 25 member
member associations invited to affected by FIFA’s activities, in line with FIFA learners from the 70 member FIFA’s member associations in associations.
Sydney/Gadigal to discuss the global In 2023, refereeing project expenses FIFA’s statutory human rights associations, two confederations and identifying areas that require
development of the game, highlighting for FIFA World Cups, mainly for the commitment and its Human Rights six regional associations that have improvement.
the successes across the five pillars of FIFA Women’s World Cup 2023, Policy. This included due diligence successfully completed the FIFA
FIFA’s global strategy. Continued amounted to USD 3 million (2022: USD programmes linked to the FIFA Guardians Safeguarding in Sport In 2023, expenses for audit and
216 217
FIFA Museum d’Oro”, which celebrated the Italian seamlessly move between their work In October 2023, FIFA implemented correctly distributed to training clubs. general professional football and
Celebrating and safeguarding football 1982 FIFA World Cup™ winner in locations, venue and accommodation the FIFA Football Agent Regulations The payments are based on the final regulatory services, which also include
heritage and culture globally, the February and March. A new record while maintaining high levels of (FFAR), which include the mandatory electronic player passport (EPP) and the remaining expenses of the FIFA
museum successfully expanded its number of more than 250,000 visitors productivity and support activities. By use of licensed football agents, a cap allocation statement approved by the Fund for Football players, totalled USD
international activities in 2023 by were welcomed in Zurich in 2023 and successfully linking the traditional and on service fees and new provisions to FIFA administration. In 2023, FIFA 6.3 million (2022: USD 8.3 million).
opening its first permanent exhibition another 350,000 visitors explored the digital parts of the development ensure the protection of minors. The Clearing House-related expenses
outside Switzerland as part of the new museum’s digital exhibitions around business, FIFA was able to respond FFAR framework helps to resolve amounted to USD 4.8 million (2022: Personnel expenses relate to the
“Legends” football experience in the the world last year. effectively to the needs of its systematic failures in the player USD 3.1 million). administration of the FIFA Clearing
Spanish capital of Madrid. During the stakeholders. In 2023, personnel transfer system and ensures that House and to the corresponding
FIFA Women’s World Cup 2023, around In 2023, the FIFA Museum’s expenses amounted to USD 44.2 transfer-related conflicts concerning Further expenses related to departments of FIFA that perform an
50,000 fans visited the museum’s operational costs, as stated in the line million (2022: USD 43.6 million). football agent services are resolved Sportsradar Integrity Services, which advisory role in the field of football
temporary exhibition, “Calling the item, amounted to USD 8.7 million fairly and equally for all stakeholders. provides FIFA with its Fraud Detection governance, which is to ensure that
Shots: Faces of Women’s Football” (2022: USD 6.2 million). For further details, please refer to Related implementation and System to identify and prevent FIFA’s activities are carried out in strict
presented by Hyundai, in Sydney/ Note 32 – Personnel expenses. organisational costs added up to match manipulation and amounted compliance with the law, and to
Gadigal. Three of the cultural Personnel expenses USD 14.3 million in 2023 (2022: to USD 0.3 million in 2023 (2022: represent FIFA and its stakeholders
highlights in Zurich were the public Supported by advanced tools and Depreciation of property and USD 0 million). USD 1.9 million). before the competent courts. For
viewing for all matches of the platforms that enable multiple teams equipment further details, please refer to Note 32
tournament in July and August, a to work remotely with great efficiency, In 2023, depreciation expenses for The FIFA Clearing House is a payment Costs for The International Football Personnel expenses.
special exhibition called “Designing FIFA has an agile, mobile and operational buildings, offices and institution established in France that Association Board (The IFAB), the
the Beautiful Game” in collaboration productive workforce that enables other equipment as well as right-of- acts as an intermediary in payments guardian of the Laws of the Game of
with the prestigious Design Museum secure collaboration between its use assets totalled USD 23.6 million related to training rewards. It ensures association football, came to USD 3.4
(London), which opened its doors in employees and stakeholders. In the (2022: USD 16.7 million). FIFA did not that payments by new clubs are million (2022: USD 1.8 million), and
Zurich in October, and the special year of the FIFA Women’s World Cup identify any indicators for impairment
exhibition “Paolo Rossi: Un Ragazzo 2023, FIFA employees were able to in 2023.
10 FIFA Governance & Administration
9 Football Governance in TUSD 2023 2022

Information technology 28,019 18,503
in TUSD 2023 2022
Annual FIFA Congress and committees 26,731 19,486
Football Governance bodies and third-party services 35,048 20,783
Communications 14,495 16,889
Legal costs 11,744 12,392
Buildings and maintenance 5,609 6,079
Total Football Governance 58,045 40,278
Other (including consultancy, Executive Offices, ERP costs, insurance and auditors’ fees, VIK) 32,298 31,620
Football Governance consists of all completion of their tasks. The (PSC), the Agents Chamber (AC)
expenditure in relation to FIFA’s independent Ethics Committee is and the Dispute Resolution Chamber Total FIFA Governance & Administration 204,042 186,237
statutory objective to govern primarily responsible for investigating (DRC) – decide on claims and
association football and related possible violations of the FIFA Code of disputes relating to the legal rights
matters. It includes football Ethics, whereas the Disciplinary and obligations of football FIFA Governance & Administration technology environment that In 2023, the cost of IT infrastructure
governance bodies and third party Committee imposes the sanctions stakeholders. The PSC monitors comprises all costs related to the includes commonly known areas such and operations amounted to USD 5.1
services dedicated to regulate football described in the FIFA Statutes and the compliance with the Regulations on governance and administration of as data management, cybersecurity million (2022: USD 5.2 million),
and define and protect the Laws of the FIFA Disciplinary Code on member the Status and Transfer of Players FIFA. FIFA’s focus is to continuously risk, identity and access management, whereas digital product development,
Game. Consequently, it does not associations, clubs, officials, players, and determines the status of players improve the efficiency of FIFA’s cloud, data centres and platforms and together with consultancy services,
include the governance of FIFA itself, players’ agents and licensed match for various FIFA competitions, administration to ensure the most other software solutions. Examples of was USD 18.5 million (2022: USD 10.4
which is listed under FIFA Governance agents, and the Appeal Committee is whereas the AC deals with disputes flexible and cost-optimised use of FIFA’s IT environment include the million), and IT and cyber security
& Administration (see Note 10). responsible for handling appeals relating to player agency contracts resources at the highest possible enterprise resource planning (ERP) amounted to USD 4.4 million (2022:
against decisions of the Disciplinary between a player agent and a client, utilisation. tool to manage day-to-day operations, USD 2.9 million).
The Ethics, Disciplinary and Appeal Committee. In 2023, expenses relating and the DRC conducts arbitration the Integrated Football and Event
Committees are FIFA’s judicial bodies to the judicial bodies amounted to proceedings on the basis of equal Spending on IT infrastructure, IT System (IFES) and the FIFA event In 2023, the 73rd FIFA Congress was
and are to be composed in such a way USD 3.4 million (2022: USD 3.1 million). representation of players and clubs. security, products and related services platform to manage event held in Kigali, Rwanda, with
that the members have the Their combined expenses totalled is necessary to continue to operate management and planning, as well as representatives of 208 FIFA member
knowledge, abilities and specialist The three chambers of the Football USD 2.5 million in 2023 (2022: efficiently and stay connected. FIFA identity and access management tools associations attending. The related
experience necessary for the due Tribunal – the Players’ Status Chamber USD 2.6 million). has a comprehensive information to control user access within FIFA. travel and accommodation expenses
218 219
for the official delegates of these 208 USD 4.4 million (2022: USD 7.2 million), 2023, these expenses consisted of were also used to help FIFA expand its Expenditure on licensing rights Sales commission and other mainly
member associations, the six expenses related to ICT technologies consultancy costs of USD 7.4 million customer base and revenue levels. mainly related to licensing relates to recognised agents’ fees and
confederations and other Congress amounted to USD 1.2 million (2022: (2022: USD 8 million), Executive Offices partnerships and the FIFA Quality value-in-kind expenses. In 2023, sales
guests (2023: USD 24.5 million; 2022: USD 0 million) and general media expenses of USD 8.4 million (2022: USD Broadcast and media rights Programme, under which commission costs were amortised to
USD 16.8 million) as well as for the expenses totalling USD 2 million (2022: 4.4 million), technical support costs of expenses include broadcast services, manufacturers can enter into a profit or loss in accordance with the
members of the FIFA Council (2023: USD 0 million). USD 1.9 million (2022: USD 3 million), FIFA films and products, and all forms licensing agreement to use the revenue pattern of the respective
USD 1.3 million; 2022: USD 1.8 million) insurance and auditors fees of USD 6.5 of content that are broadcast or prestigious FIFA Quality marks underlying revenue contracts under
are included in the Annual FIFA Legal costs cover various legal million (2022: USD 6.5 million), and streamed digitally. for products, technologies and IFRS 15 (see Note 19 – Contract assets).
Congress and committees line item. matters with respect to disputes and value-in-kind expenses of USD 1.5 pitch surfaces that have passed
Other costs related to meetings of the consultations in relation to the core million (2022: USD 3.7 million), while the rigorous testing process.
standing committees and of the business of FIFA as well as legal and other office administration activities,
Governance, Audit and Compliance governance costs related to including translation and interpretation
Committee amounted to USD 0.9 investigations. For further details, services, came to USD 6.6 million (2022: 12 COVID-19 Relief Plan – grants (stage 3)
million (2022: USD 0.9 million). please refer to Note 27 – Provisions USD 5.9 million).
and Note 33 – Contingent liabilities. in TUSD 2023 2022
Communications relate to content FIFA Governance & Administration COVID-19 Relief Plan – solidarity grants 0 2,000
creation and distribution, building the In 2023, the total expenses for personnel expenses represent
COVID-19 Relief Plan – women’s football grants 1,500 4,500
primary source of information for buildings and maintenance ancillary activities and are best defined
COVID-19 Relief Plan – confederation grants 0 0
football fans around the world and amounted to USD 5.6 million (2022: as supporting processes. They include
ensuring that all FIFA platforms and USD 6.1 million). These expenses salaries, social security and other Total COVID-19 Relief Plan – grants (stage 3) 1,500 6,500
channels are engaging and updated consisted of maintenance and benefits for FIFA governance and
with fresh and relevant data. renovation costs for the Home of FIFA administration staff and amounted to
Consequently, FIFA continued to invest of USD 1.3 million (2022: USD 3.1 USD 81.9 million in 2023 (2022: USD Approved by the FIFA Council in 2020, Details of the COVID-19 Relief Plan In order to protect women‘s football
to maintain and expand its million) and for FIFA’s other properties 76.1 million). For further details, please the FIFA COVID-19 Relief Plan made grants (stage 3) are as follows: and to ensure its healthy resumption,
communication channels to raise its and offices of USD 2.5 million (2022: refer to Note 32 – Personnel expenses. USD 1.5 billion available to support all dedicated funds were also made
profile and attract the attention of USD 1.5 million). The remaining 211 member associations and the six COVID-19 Relief Plan – solidarity available under COVID-19 Relief Plan
visitors, and thus promote football expenses mainly related to corporate confederations to help alleviate the grants relates to a universal solidarity – women’s football grants, with USD
worldwide. security and supply chain logistics and financial impact of the COVID-19 grant of USD 1 million made available 0.5 million being paid to each member
totalled USD 1.8 million (2022: USD 1.5 pandemic. It consists of three stages: to each of the 211 member association. The total available is USD
In 2023, expenses under this line item million). 1 and 2 were linked to the existing associations. Of this total entitlement 105.5 million, of which USD 101 million
represented editorial content FIFA Forward Programme, and stage 3 of USD 211 million, USD 210 million had been recognised by 31 December
production and sharing, totalling USD The Other line item includes general provides for further financial support had already been recognised by 31 2023 (2022: USD 99.5 million).
6.9 million (2022: USD 9.7 million), expenses necessary for the via a system of grants and loans that December 2023 (2022: USD 210
communication services, public affairs administration of FIFA’s business and enable member associations and million). COVID-19 Relief Plan –
and strategic planning amounted to support of day-to-day operations. In confederations to use the available confederation grants concerns a
funds as they see fit and thus help basic solidarity fund of USD 2 million
safeguard football in their region to each of the six confederations for a
11 Marketing & TV Broadcasting from the adverse economic effects total of USD 12 million, all of which
of COVID-19. was expensed in 2020.
in TUSD 2023 2022
Marketing rights 13,012 15,849
Broadcasting and media rights 9,654 14,096
Licensing rights 4,879 3,794
Sales commission and other 6,833 72,309
Total Marketing & TV Broadcasting 57,924 132,396
Marketing and TV broadcasting monitoring, support and promotional experience management and
expenses reflect the costs incurred activities for the rights transferred associated software and applications,
by the FIFA Partnerships & Media to Commercial Affiliates. with a focus on sales, customer
Division to commercialise FIFA’s service, marketing automation and
marketing and broadcasting rights. Expenditure on marketing rights analytics. Other marketing techniques,
In this context, FIFA ensures proper related primarily to customer such as digital and brand marketing,
220 221
13 Expected credit losses of receivables and contract assets 15 Taxes and duties
in TUSD 2023 2022 in TUSD 2023 2022
Expected credit losses of receivables and contract assets 32,530 1,609 Taxes and duties 495 22,716
Total expected credit losses of receivables and contract assets 32,530 1,609 Total taxes and duties 495 22,716
Expected credit losses of Due to the significant amounts in For further information, please also Pursuant to the Swiss taxation rules, The final assessment with the tax
receivables and contract assets 2023, expected credit losses of refer to Note 17 – Receivables and the statutory financial statements are authority will occur after the
represent changes in impairments of receivables and contract assets, Note 19 – Contract assets. the basis for taxation. In FIFA’s completion of the four-year cycle and is
overdue trade receivables from previously included in Note 10 – FIFA statutory financial statements, the based on the final assessment of the
contracts with customers. Governance & Administration, are now character of a non-profit organisation, required funds and reserves. The
presented separately in the the obligation to spend the net result, normal tax rate for associations
In 2023, FIFA considered one consolidated statement of reserves and funds on the development applies. FIFA’s subsidiaries are taxed
significant receivable to be in default comprehensive income. of football, the four-year accounting based on the applicable local tax laws.
when internal and external cycle, and the financial risks inherent to
information indicated that FIFA is Accordingly, the 2022 figures were FIFA’s core event – the FIFA World Cup™ This position includes all non-
unlikely to receive the outstanding reclassified to conform with the – are all duly considered. FIFA’s recoverable taxes and duties borne by
contractual amounts in full. current presentation. restricted reserves are reviewed on a FIFA or its subsidiaries.
regular basis to assess whether they
are commercially justified as per the
14 Financial income and financial costs, net applicable tax laws.
in TUSD 2023 2022

Interest income 124,403 51,060
Foreign currency gains, net 144,907 0
Gains from financial instruments at fair value through profit or loss, net 0 87,494
Other financial income 4 17
Total financial income 269,314 138,571
Interest expenses* 11,764 19,755
Foreign currency losses, net 0 75,468
Losses from financial instruments at fair value through profit or loss, net 29,595 0
Losses from debt securities at fair value through OCI, net 3,118 4,764
Other financial expenses 2,248 6,707
Total financial costs 46,725 106,694
Total financial income and costs, net 222,589 31,877
* The prior period disclosure has been adjusted to conform to the current presentation.
The overriding long-term objective of cost of USD 92.5 million (2022: 28 debt securities measured at FVOCI
FIFA’s investment policy is the million) and measured at FVOCI of USD (2022: 3.3 million). It also includes USD
preservation of the real value of its 13.6 million (2022: 13.1 million). 4.7 million interest expenses on lease
financial assets. FIFA continued to liabilities (2022: 4.3 million), detailed in
focus on maintaining a strong and Net foreign currency gains/losses Note 28 – Leases.
reliable portfolio in 2023, which is why mainly result from the valuation of net
only counterparties with good or very assets denominated in foreign Net gains/losses from financial
good credit ratings were chosen. currencies such as CHF and EUR. instruments at fair value through
profit or loss primarily arise from
Interest income represents income Interest expenses consist of USD 4.7 equity investment funds and from
from cash and cash equivalents of USD million (2022: 12.2 million) related to derivatives that are not accounted for
18.3 million (2022: 10 million), from debt securities measured at amortized hedging purposes.
financial assets measured at amortised costs and of USD 2.4 million related to
222 223
NOTES TO THE CONSOLIDATED BALANCE SHEET Ageing analysis of receivables
in TUSD 31 Dec 2023 31 Dec 2022
16 Cash and cash equivalents Not due 198,573 333,821

Overdue – less than 30 days 6,036 7,196
in TUSD 31 Dec 2023 31 Dec 2022
Overdue – less than 60 days 11,190 14,391
Cash on hand, post and bank accounts 255,677 1,021,657
Overdue – more than 60 days 40,348 12,210
Short-term deposits with maturities of up to 3 months 136,247 686,445
Total receivables 256,147 367,618
Total cash and cash equivalents 391,924 1,708,102
Restricted cash and cash equivalents balances are not immediately available
18 Prepaid expenses and accrued income
amounted to USD 45.8 million in 2023 for general use by FIFA.
(2022: USD 68.7 million). These in TUSD 31 Dec 2023 31 Dec 2022
Prepaid expenses 15,673 101,171
Accrued income 49,843 56,558
17 Receivables
Total current prepaid expenses and accrued income 65,516 157,729
in TUSD 31 Dec 2023 31 Dec 2022
Receivables from the sale of rights Prepaid expenses 69,958 19,831
Due from third parties 114,746 127,789 Total non-current prepaid expenses 69,958 19,831
Provision for bad debts –34,922 –9,684
Total receivables from the sale of rights 79,824 118,105 The current prepaid expenses as at 31 FIFA Women’s World Cup 2023™ were increased expenses incurred in
Other receivables December 2023 have significantly recognised in profit or loss during relation to the FIFA World Cup 26™.
Due from member associations and confederations 33,742 11,669 decreased compared to 31 December 2023. The increase in non-current
2022 as deferred costs relating to the prepaid expenses is the result of
Due from third parties 107,659 228,160
Provision for bad debts –279 –84
Total other receivables 141,122 239,745
19 Contract assets
Total receivables, net 220,946 357,850
in TUSD 31 Dec 2023 31 Dec 2022
Contract assets 56,632 192,947
The majority of the open receivables receives payments from customers unconditional, as the instalments are
Contract acquisition costs 789 2,280
from the sale of rights relate to based on a billing schedule, as non-cancellable and non-refundable
Total contract assets 57,421 195,227
contractual payments from established in the contracts with once received.
broadcasters and sponsors. FIFA customers. Account receivables are
Contract assets relate to FIFA’s past receivables when the right to receive Significant changes in contract asset
Provisions for bad debts performance under a contract for payment becomes unconditional. balances during the period were as
which the customer has not yet paid Contract assets are regularly reviewed follows:
in TUSD 2023 2022 consideration or before payment is for impairment indicators.
Balance as at 1 January 9,768 7,337 due. They are transferred to
Use/release –8,273 –315
in TUSD 2023 2022
Additions 33,702 2,762
Contract assets as at 1 January 192,947 69,113
Foreign exchange effect 4 –16
Transfers from contract assets recognised at the beginning of the period to receivables –192,947 –68,931
Balance as at 31 December 35,201 9,768
Increase as a result of changes in the measure of progress 56,560 192,944
Impairment (loss)/release 72 –179
Additions to bad debt provisions are
related to an impairment of overdue Contract assets as at 31 December 56,632 192,947
trade receivables from contracts with Of which current 52,933 192,947
customers, also refer to Note 13 – Of which non-current 3,699 0
Expected credit losses of receivables
and contract assets.
224 225
in TUSD 2023 2022 21 Property and equipment

Contract acquisition costs as at 1 January 2,280 19,610
Office
Operational Assets under Right-of-use
Costs of obtaining contracts during the year 950 50,790 in TUSD
buildings construction
Land and other
assets
Total
equipment
Amortisation recognised as cost of providing services during the year –2,441 –68,120
Cost
Contract cost assets as at 31 December 789 2,280
Balance as at 1 January 2022 411,543 1,572 14,276 50,877 138,889 617,157
Additions 503 2,829 0 360 11,293 14,985
FIFA has recognised contract In 2023, these costs were incurred in The contract acquisition costs are
Reclassifications 2,716 –3,490 0 401 0 –373
acquisition costs arising from order to obtain certain contracts with amortised in line with the pattern of
the capitalisation of incremental Commercial Affiliates. when services are actually provided Foreign exchange effects –1,892 –127 0 –97 –1,396 –3,512
agency fees. to the customers. Disposals 0 0 0 0 0 0
Balance as at 31 December 2022 412,870 784 14,276 51,541 148,786 628,257
Additions 735 1,279 0 687 8,087 10,788
in TUSD 2023 2022
Reclassifications 1,320 –1,607 0 323 0 36
Aggregate amount of the transaction price allocated to long-term contracts for the
3,304,953 2,587,972
2023-2026 cycle that are partially or fully unsatisfied as at 31 December Foreign exchange effects 18,893 3 0 1,127 12,334 32,357
Of which Disposals 0 0 0 –1,196 –8,232 –9,428
– Television broadcasting rights 1,732,000 1,913,278 Balance as at 31 December 2023 433,818 459 14,276 52,482 160,975 662,010
– Marketing rights 1,446,245 602,104
– Licensing rights 126,708 72,590 Accumulated depreciation
Balance as at 1 January 2022 267,183 0 0 38,483 22,267 327,933
The above table includes revenue reporting period. Revenue from USD 1,174 million). Contracted revenue Depreciation 16,350 0 0 3,128 8,885 28,363
expected to be recognised in FIFA’s unsatisfied performance obligations will be recognised in line with the Foreign exchange effects –808 0 0 –51 –15 –874
2023-2026 business cycle ending with at 31 December 2023, which is transfer of control over services as
Disposals 0 0 0 0 0 0
the FIFA World Cup™ in 2026 and is expected to be recognised in the cycle described in Note E.
Balance as at 31 December 2022 282,725 0 0 41,560 31,137 355,422
related to performance obligations ending in 2030, amounted to USD
that were unsatisfied during the 1,950 million (as at 31 December 2022: Depreciation 15,620 0 0 3,357 8,716 27,693
Foreign exchange effects 11,095 0 0 850 2,043 13,988
Disposals 0 0 0 –1,196 –6,374 –7,570
20 Inventories Balance as at 31 December 2023 309,440 0 0 44,571 35,522 389,533
in TUSD 31 Dec 2023 31 Dec 2022

Net carrying amount
Held for distribution 36,549 992
As at 31 December 2022 130,145 784 14,276 9,981 117,649 272,835
Total inventories 36,549 992
As at 31 December 2023 124,378 459 14,276 7,911 125,453 272,477
Inventories as at 31 December 2023 distribution to participating primary provide football equipment to schools
related to footballs purchased and schools via the member associations. with the goal of making football more The “Operational buildings” line item FIFA’s management has assessed that FIFA did not identify any triggering
stored in connection with the Football Under the Football for Schools accessible to boys and girls around the refers to the Home of FIFA, the FIFA the museum should not be considered events for impairment and therefore
for Schools Programme and held for Programme, FIFA has committed to world. Museum and two other buildings a separate cash-generating unit (CGU) did not recognise any impairment for
in Zurich. for the purposes of impairment property and equipment in 2023.
testing. Residential apartments have
been identified as a separate CGU.
226 227
22 Intangible assets 23 Financial assets

Assets in TUSD 31 Dec 2023 31 Dec 2022
Internally
in TUSD under de- Acquired Total
developed Debt securities 2,428,086 1,700,159
velopment
Cost Deposits 584,095 314,395
Balance as at 1 January 2022 18,095 0 10,237 28,332 Equity investment funds 106,113 86,970
Additions 12,307 0 0 12,307 Loans to third parties 0 736,743
Reclassifications –28,823 29,196 0 373 Loans to member associations and confederations 16,871 17,477
Foreign exchange effects 52 0 0 52 Current financial assets 3,135,165 2,855,744
Balance as at 31 December 2022 1,631 29,196 10,237 41,064 Debt securities 1,109,591 1,079,325
Additions 0 0 1,666 1,666 Loans to member associations and confederations 95,350 100,571
Reclassifications –1,716 0 1,680 –36 Loans to related parties 785 784
Foreign exchange effects 156 0 2 158 Non-current financial assets 1,205,726 1,180,680
Disposals –71 0 0 –71 Total financial assets 4,340,891 4,036,424
Balance as at 31 December 2023 0 29,196 13,585 42,781
FIFA’s financial assets are invested Member associations are able to apply cash flows discounted at a market-
Accumulated depreciation in short-term and long-term bonds, for interest-free loans of up to 35% of related interest rate.
Balance as at 1 January 2022 0 0 8,325 8,325 equity investment funds, loans their audited annual revenues, with a
Amortisation 0 3,893 1,116 5,009 and deposits. minimum loan of USD 0.5 million and As at 31 December 2023, FIFA had an
Reclassifications 0 0 0 0 a maximum loan of USD 5 million outstanding loan of USD 0.8 million
Under stage 3 of the COVID-19 Relief being available. These loans are (2022: USD 0.8 million) due from a key
Foreign exchange effects 0 0 0 0
Plan, loans are granted to member initially recognised at fair value, i.e. the member of management.
Balance as at 31 December 2022 0 3,893 9,441 13,334 associations and confederations. current value of the expected future
Amortisation 0 5,839 1,002 6,841
Reclassifications 0 0 0 0
Foreign exchange effects 0 0 32 32 24 Payables
Balance as at 31 December 2023 0 9,732 10,475 20,207
in TUSD 31 Dec 2023 31 Dec 2022
Due to member associations and confederations 23,376 377,979
Net carrying amount
Due to related parties 125 391
As at 31 December 2022 1,631 25,303 796 27,730
Due to third parties 58,301 275,064
As at 31 December 2023 0 19,464 3,110 22,574
Total payables 81,802 653,434
Internally developed intangible assets intangible assets as at 31 December Acquired intangible assets mainly
mainly comprise the initial set-up 2023 have a carrying amount of USD include FIFA’s enterprise resource
costs for the FIFA+ platform, which has 19.5 million (2022: USD 25.3 million) planning (ERP) system as well as other
been reclassified from intangible and a remaining amortisation period related software.
assets under development, the of three years.
platform having been launched in
2022. The internally developed
228 229
25 Accrued expenses and deferred income 27 Provisions

in TUSD 31 Dec 2023 31 Dec 2022 in TUSD 2023 2022
FIFA World Cup™ and other FIFA events 62,325 487,545 Balance as at 1 January 54,960 172,685
Development and relief programmes 620,561 700,887 Provisions made during the year 7,734 1,484
Other accrued expenses 86,847 109,422 Provisions released during the year –7,934 –120,622
Deferred income 0 7,886 Provisions used during the year –415 –1,058
Total current accrued expenses and deferred income 769,733 1,305,740 Exchange differences 4,206 2,471
Development and relief programmes 225,543 238,272 Balance as at 31 December 58,551 54,960
Total non-current accrued expenses and deferred income 225,543 238,272
Provisions primarily cover various definitively assessed as it depends on has been set up might be
“Development and relief programmes” Talent Development Scheme of USD Schools Programme of USD 68.4 legal matters with respect to disputes the timing of the court decisions. misinterpreted and thus prejudice
consist of accruals relating to the FIFA 172.7 million (2022: USD 202.7 million), million (2022: USD 88 million), the concerning FIFA’s core business. The However, based on the cases currently FIFA’s position in such proceedings. In
Forward Programme of USD 396.2 the World Remission Fund of USD COVID-19 Relief Plan of USD 7 million legal cases are mainly related to FIFA at hand, FIFA believes that there will accordance with acknowledged rules,
million (2022: USD 415.3 million), the 106.4 million (2022: USD 126.6 million), (2022: USD 11 million) and other events from previous cycles. The be no significant outflow within the provisions are recognised if and when
Football Development Fund of USD 27 legacy funds of USD 61.7 million (2022: development programmes of USD 6.7 estimates of the outcome of the next 12 months. No detailed an obligation has arisen from a past
million (2022: USD 27 million), the USD 61.7 million), the Football for million (2022: USD 6.9 million). various legal cases are based on the information can be provided at this event, it is probable that FIFA will be
advice and assessments of FIFA’s point since legal disputes and their required to settle the obligation, and a
external lawyers and consider various corresponding timing of settlement reliable estimate can be made of the
26 Contract liabilities possible outcomes. The potential are sensitive matters. The mere fact amount of the obligation.
timing of the outflow cannot be that a provision for certain matters
in TUSD 2023 2022
Contract liabilities as at 1 January 265,135 2,626,033
Revenue recognised that was included in the contract liability balance at
–212,498 –2,490,606
the beginning of the period
Increases due to payments made or payments due, excluding amounts received as revenue
410,282 129,708
during the period
Contract liabilities as at 31 December 462,919 265,135
Of which current 122,625 233,458
Of which non-current 340,294 31,677
Contract liabilities are recognised if performance under a contract. They performance obligations to the
FIFA has received consideration or if are recognised as revenue when FIFA customer.
the amount is due in advance of FIFA’s satisfies its contractually agreed
230 231
28 Leases 29 Reserves
FIFA is a lessee and has contracts for right-of-use asset and a lease liability. movements during the period. For the Association capital Cash flow hedge reserves
various buildings, offices and other Set out below are the carrying carrying amounts of FIFA’s right-of-use The association capital is The effective portion of the gain or
equipment as well as land that are amounts of FIFA’s right-of-use assets assets, please also refer to Note 21 – CHF 5 million. loss on the hedging instrument is
accounted for by recognising a and lease liabilities as well as their Property and equipment. recognised in other comprehensive
Restricted reserves income in the cash flow hedge
Leased Leased offices
in TUSD operational Leased land and other
Total right-of- Total lease Pursuant to article 61 of the FIFA reserve.
use assets liabilities
buildings equipment Statutes, FIFA has to balance out
Balance as at 1 January 2023 115,238 2,364 47 117,649 186,783 revenue and expenditure over the Fair value reserves of financial
Additions 8,087 0 0 8,087 8,087 financial period and build up sufficient assets at FVOCI
reserves to guarantee the fulfilment of FIFA has certain debt investments
Changes from remeasurements –890 –968 0 –1,858 –1,858
its major duties. measured at FVOCI for which changes
Depreciation expense –8,627 –42 –47 –8,716 in fair value are accumulated in these
Interest expenses 4,631 The purpose of the reserves is to separate reserves. The accumulated
Payments –14,060 protect FIFA against risks and changes in fair value are transferred
Foreign exchange effects 10,291 0 0 10,291 16,862 unforeseen events, in particular in to profit or loss when the investment
relation to the FIFA World Cup™. The is derecognised or impaired.
Balance as at 31 December 2023 124,099 1,354 0 125,453 200,445
financial dependency of FIFA on the
Of which current 0 0 0 0 9,236 FIFA World Cup, which takes place only Capital management
Of which non-current 124,099 1,354 0 125,453 191,209 every four years, needs to be FIFA was established in the legal form
considered, since the FIFA World Cup of an association in accordance with
is FIFA’s main revenue source. The articles 60ff. of the Swiss Civil Code.
restricted reserves cover, in particular, Pursuant to article 2 of its Statutes,
future non-profit activities, such as FIFA’s objective is to improve the game
Leased Leased offices
in TUSD operational Leased land and other
Total right-of- Total lease development programmes and other of football constantly and promote it
use assets liabilities
buildings equipment FIFA events. globally, particularly through youth
Balance as at 1 January 2022 114,070 2,435 117 116,622 187,352 and development programmes. FIFA is
Additions 11,293 0 0 11,293 11,293 The use of the reserves is restricted to a non-profit organisation and is
FIFA’s statutory duties such as the obliged to spend its results, reserves
Depreciation expense –8,744 –71 –70 –8,885
organisation of international and funds for this purpose. As FIFA is
Interest expenses 4,256 competitions – in particular the FIFA an association, no dividends are paid.
Payments –14,114 World Cup – and the implementation
Foreign exchange effects –1,381 0 0 –1,381 –2,004 of football-related development In the event of the dissolution of FIFA,
Balance as at 31 December 2022 115,238 2,364 47 117,649 186,783 programmes. its funds shall not be distributed, but
transferred to the supreme court of
Of which current 0 0 0 0 10,063
Restricted reserves include the country in which the headquarters
Of which non-current 115,238 2,364 47 117,649 176,720 remeasurement gains and losses on are situated. The supreme court shall
the net post-employment benefit invest them in gilt-edged securities
obligation. until the re-establishment of the
Set out below is the maturity analysis of contractual undiscounted cash flows as at 31 December: federation.
Translation reserves
in TUSD 31 Dec 2023 31 Dec 2022 The translation reserves comprise all FIFA’s goal is to maintain its solid
Maturity less than 1 year 14,149 14,427 foreign currency differences arising reserve level in order to cover
Maturity 1-5 years 50,249 41,452 from the translation of the financial inherent risks in connection with the
statements of foreign operations. FIFA World Cup and to finance its
Maturity more than 5 years 192,148 186,217
non-profit activities, especially future
Balance as at 31 December 256,546 242,096
development activities and other FIFA
events.
FIFA recognised lease expenses from Leases to which FIFA is commited as at
short-term leases of USD 0.4 million 31 December 2023 that have not yet
(2022: USD 0.4 million) for the year commenced amounted to USD 3.8
ended 31 December 2023. million (2022: no lease commitments).
232 233
OTHER DISCLOSURES
30 Financial risk management
a) Accounting classifications and fair value measurements
Financial
assets/ Financial Financial
liabilities at assets/ assets/ Carrying
31 December 2023 in TUSD Total Fair value
fair value liabilities at liabilities at amount
through amortised cost FVOCI
profit and loss 31 December 2023 in TUSD Total Level 1 Level 2 Level 3
Financial assets measured at fair value Financial assets measured at fair value
Derivative financial assets designated as hedging instruments 6,946 6,946 Derivative financial assets designated as hedging instruments 6,946 6,946
Other derivative financial instruments 5,151 5,151 Other derivative financial instruments 5,151 5,151
Equity investment funds 106,113 106,113 Equity investment funds 106,113 106,113
Debt securities 103,234 569,433 672,667 Debt securities 672,667 672,667
Total 221,444 569,433 790,877 Total 790,877
Financial assets measured at amortised cost Financial assets not measured at fair value
Cash and cash equivalents 391,924 391,924 Cash and cash equivalents 391,924
Receivables 220,946 220,946 Receivables 220,946
Deposits 584,095 584,095 Deposits 584,095
Debt securities 2,865,009 2,865,009 Debt securities 2,865,009 936,223 1,906,394
Loans 113,006 113,006 Loans 113,006
Total 4,174,980 4,174,980 Total 4,174,980
Financial liabilities measured at fair value Financial liabilities measured at fair value
Derivative financial liabilities designated as hedging instruments 278 278 Derivative financial liabilities designated as hedging instruments 278 278
Total 81,227 81,227 Total 81,227
Financial liabilities measured at amortised cost Financial liabilities not measured at fair value
Payables 81,802 81,802 Payables 81,802
Lease liabilities 200,445 200,445 Lease liabilities 200,445
Total 282,247 282,247 Total 282,247
Fair value disclosure: equity investment funds and some debt securities are traded in active markets and the fair value is based on unadjusted quoted market
prices on the balance sheet date (Level 1). Derivatives and some debt securities are not traded in active markets and the fair value on the balance sheet is
determined by using valuation techniques (Level 2) with observable market data. No transfer was made between Level 1 and Level 2 during the year. FIFA has not
disclosed the fair values for financial instruments such as short-term receivables and payables because their carrying amounts are a reasonable approximation of
fair value.
Fair value measurements and 2) Level 2: inputs other than quoted If the inputs used to measure the fair
disclosure of assets and liabilities prices included in Level 1 that are value of an asset or a liability are
When measuring the fair value of an observable for the asset or liability, categorised in different levels of the
asset or a liability, the group uses either directly (i.e. as prices) or fair value hierarchy, then the fair value
observable market data as far as indirectly (i.e. derived from prices). measurement is categorised in its
possible. Fair values are categorised 3) Level 3: inputs for the asset or entirety at the lowest level input that
into different levels in a fair value liability that are not based on is significant to the entire
hierarchy based on the inputs used in observable market data measurement.
the valuation techniques as follows: (unobservable inputs).
1) Level 1: quoted prices (unadjusted)
in active markets for identical assets
or liabilities.
234 235
Financial
assets/ Financial Financial
liabilities at assets/ assets/
31 December 2022 in TUSD Total Carrying
fair value liabilities at liabilities at Fair value
amount
through profit amortised cost FVOCI
and loss 31 December 2022 in TUSD Total Level 1 Level 2 Level 3
Financial assets measured at fair value Financial assets measured at fair value
Derivative financial assets designated as hedging instruments 12,255 12,255 Derivative financial assets designated as hedging instruments 12,255 12,255
Equity investment funds 86,970 86,970 Equity investment funds 86,970 86,970
Debt securities 98,322 536,226 634,548 Debt securities 634,548 634,548
Total 204,114 536,226 740,340 Total 740,340
Financial assets measured at amortised cost Financial assets not measured at fair value
Cash and cash equivalents 1,708,102 1,708,102 Cash and cash equivalents 1,708,102
Receivables 357,850 357,850 Receivables 357,850
Deposits 314,395 314,395 Deposits 314,395
Debt securities 2,144,936 2,144,936 Debt securities 2,144,936 864,606 1,235,765
Loans 855,575 855,575 Loans 855,575
Total 5,380,858 5,380,858 Total 5,380,858
Financial liabilities measured at fair value Financial liabilities measured at fair value
Total 102,970 102,970 Total 102,970
Financial liabilities measured at amortised cost Financial liabilities not measured at fair value
Payables 653,434 653,434 Payables 653,434
Lease liabilities 186,783 186,783 Lease liabilities 186,783
Total 840,217 840,217 Total 840,217
Fair value disclosure: equity investment funds and some debt securities are traded in active markets and the fair value is based on unadjusted quoted market
prices on the balance sheet date (Level 1). Derivatives and some debt securities are not traded in active markets and the fair value on the balance sheet is
determined by using valuation techniques (Level 2) with observable market data. No transfer was made between Level 1 and Level 2 during the year. FIFA has not
disclosed the fair values for financial instruments such as short-term receivables and payables because their carrying amounts are a reasonable approximation of
fair value.
236 237
b) Financial risk management Equity price risk employee costs and operating costs in Positions exposed to foreign currency risk as at 31 December 2023
FIFA’s exposure to equity price risk connection with FIFA’s offices in
FIFA is exposed to currency and arises from equity investment funds Zurich, denominated in CHF and other in thousands CHF EUR BRL AUD QAR
interest risks as well as credit, liquidity held by the group classified as at fair currencies. The Controlling & Strategic Cash and cash equivalents* 2,483 3,122 0 47 508
and equity price risks in the course of value through profit or loss. FIFA Planning Subdivision regularly Receivables 41,924 7,881 3,883 13,298 4,763
its normal operations. manages its price risk arising from forecasts the liquidity and foreign
Financial assets* 662 0 0 0 0
equity securities through exchange requirements. If any foreign
Total assets in foreign currency 45,069 11,003 3,883 13,345 5,271
Credit risk diversification. currency risks are identified, FIFA uses
The revenue from television and derivative products to hedge this Payables 17,895 3,442 23 240 0
marketing rights is received from large As at 31 December 2023, the exposure exposure (see also Note 31). Lease liabilities 1,455 265 0 0 0
multinational companies and public to equity investments was USD 106 Total liabilities in foreign currency 19,350 3,707 23 240 0
broadcasters. Part of the outstanding million (2022: 87 million). If the fair As at 31 December 2023, FIFA was
Net exposure in foreign currency 25,719 7,296 3,860 13,105 5,271
revenue is also covered by bank values of the equity investments had exposed to the following foreign
Net exposure in functional currency (USD) 30,506 8,076 795 8,972 1,448
guarantees. Additionally, the contracts increased/(decreased) by 10%, the exchange fluctuation risks:
include a default clause, whereby the impact on the net result would have • If the CHF had gained 10% against
contract terminates as soon as one been USD +10.6 million or USD -10.6 the USD as at 31 December 2023,
party is in default. In the event of a million, respectively (2022: USD +8.7 the impact on the net result would
default, FIFA is not required to million or USD -8.7 million). have been USD +3.1 million (2022: Positions exposed to foreign currency risk as at 31 December 2022
reimburse any of the services or USD +1.6 million).
contributions received. FIFA is also Interest rate risk • If the EUR had gained 10% against in thousands CHF EUR GBP AUD QAR
entitled to replace terminated Interest rate risks arise from changes the USD as at 31 December 2023, Cash and cash equivalents* 19,688 18,224 293 93 205,272
contracts with new marketing or in market interest rates, which could the impact on the net result would Receivables 28,708 22,769 141 69 51,851
broadcasting agreements. affect the group’s profit or loss or have been USD +0.8 million (2022:
Financial assets* 724 0 0 0 0
equity. Since the interest rates of all USD +2.4 million).
Total assets in foreign currency 49,120 40,993 434 162 257,123
Material credit risks could arise if term deposits and debt securities are • If the BRL had gained 10% against
several parties were unable to meet fixed, there is only limited exposure to the USD as at 31 December 2023, Payables 32,280 16,655 3,772 3,493 91,390
their contractual obligations. FIFA’s cash flow interest rate risk. FIFA’s the impact on the net result would Lease liabilities 2,460 1,680 0 0 0
management monitors the credit interest rate risk exposure therefore have been USD +0.1 million (2022: Total liabilities in foreign currency 34,740 18,335 3,772 3,493 91,390
standing of the Commercial Affiliates mainly arises from changes in the fair USD -0.4 million).
Net exposure in foreign currency 14,380 22,658 –3,338 –3,331 165,733
very closely on an ongoing basis. value of such fixed-rate debt • If the AUD had gained 10% against
Net exposure in functional currency (USD) 15,564 24,116 –4,019 –2,257 45,522
Given their good credit ratings and the instruments measured at FVOCI the USD as at 31 December 2023,
high diversification of the portfolio of and FVTPL. the impact on the net result would
*Positions exposed to foreign currency risk arise on financial instruments that are denominated in a foreign currency, i.e. in a currency other than the functional
Commercial Affiliates, the have been USD +0.9 million (2022: currency in which they are measured. The amounts displayed in the above tables represent the unhedged portion in foreign currency. As at 31 December 2023,
management believes that this As at 31 December 2022 and USD -0.2 million). FIFA held a total amount of USD 1,805 million (2022: USD 1,868 million) in financial assets, USD 0 million (2022: USD 92 million) in cash and cash equivalents,
categories of which were denominated in CHF and are fully hedged against foreign currency risk.
scenario is unlikely to occur. 31 December 2023, there was no • If the QAR had gained 10% against
interest rate risk arising from the USD as at 31 December 2023,
The vast majority of cash and cash financing transactions because FIFA the impact on the net result would Liquidity risk mortgage notes in the amount of CHF additional liquidity needs.
equivalents are held with bank and is self-financed. have been USD +0.1 million (2022: As at 31 December 2022 and 145.7 million (2022: CHF 145.7 million),
financial institution counterparties USD +4.6 million). 31 December 2023, FIFA was guaranteed by its own properties,
with a rating equivalent to “A-1” or Foreign currency risk self-financed. Moreover, FIFA holds which could be used to cover any
higher in S&P ratings. Fixed-income FIFA’s functional currency is USD This fluctuation analysis can be
investments with residual terms to because the majority of its cash flows applied using the same method in
maturity of 12 months or less are only are denominated in USD. Exposure to reverse (a decrease of 10%). It only
executed with borrowers with a foreign currency exchange rates arises shows the effect from a risk Maturity of financial liabilities
short-term rating of “A-2” or higher. from transactions denominated in management perspective and not
Investments in bonds are only currencies other than USD, especially realised gains or losses. 31 December 2023 31 December 2022
executed in listed, tradable bonds in EUR, CHF, AUD and QAR. More than More than
in TUSD 90 days 1 year or less 90 days 1 year or less
a year a year
issued by borrowers with a “BBB-”
Payables – member associations and
rating or higher. Derivative financial FIFA receives foreign currency cash 0 23,376 0 0 377,979 0
confederations
instruments are executed only with inflows in the form of revenue from
Payables – third parties and related parties 58,426 0 0 275,455 0 0
counterparties with high credit the sale of certain rights denominated
ratings. The carrying amount of the in currencies other than USD, such as Derivative financial liabilities 0 81,056 170 0 102,970 0
financial assets represents the EUR, GBP and CHF. On the other hand, Total 58,426 104,432 170 275,455 480,949 0
maximum exposure to credit risk. FIFA has substantial costs, especially
Please refer to Note 28 for the maturity analysis of undiscounted lease liabilities.
238 239
The following table sets out the carrying amounts of derivative financial assets and liabilities recognised in the consolidated
31 Hedging activities and derivative financial instruments balance sheet:
FIFA uses derivative instruments to The total notional amount of the identical to the hedged risk. There are 31 December 2023 31 December 2022
manage its foreign currency risk, outstanding foreign exchange forward no material sources of ineffectiveness Positive Negative Positive Negative
in TUSD
fair value fair value fair value fair value
which is the risk that the fair value or contracts, which are designated as and, therefore, no ineffectiveness was
Derivatives designated as hedging instruments
future cash flows of an exposure will hedge accounting, was USD 100 recognised in the income statement.
fluctuate because of changes to million (2022: USD 129.9 million). – to mature in 1 year 3,023 108 4,129 0
foreign exchange rates. The group’s In 2023, USD 4 million was transferred – to mature in subsequent years 3,923 170 8,126 0
exposure to that risk relates primarily There is an economic relationship from the cash flow hedge reserves to Other derivative financial instruments
to its operating activities (when between the hedged items and the contract liabilities (2022: USD
– to mature in 1 year 5,151 80,948 6,567 102,970
contracts with customers or suppliers hedging instruments, as the terms of 0 million). No transfer from the cash
– to mature in subsequent years 0 0 0 0
are denominated in foreign currency). the foreign exchange forward flow hedge reserves to the “Revenue
contracts match those of the highly from television broadcasting rights” Total 12,097 81,226 18,822 102,970
Derivatives designated as hedging probable forecast transactions. line item was recognised in Of which
instruments Because the group does not hedge all the consolidated statement of – recognised in hedging reserve 6,946 278 12,255 0
Foreign exchange forward contracts of its revenue denominated in foreign comprehensive income for 2023
are designated as hedging currencies, the hedged item is (2022: USD 49.8 million).
instruments in cash flow hedges of identified as a proportion of the In certain credit events only (such as 59.5 million receivables (and vice have been offset against USD
forecast television broadcasting sales forecast transaction. The group has At the reporting date, the group held defaults), derivative financial liabilities versa) as at 31 December 2023 under 18.8 million derivative financial
in EUR. These forecast transactions established a hedge ratio of 1:1 for the following foreign exchange of USD 81.2 million could have been the agreements with the derivative assets and vice versa).
are highly probable. the hedging relationships, as the forward contracts, which are offset against USD 12.1 million counterparties (2022: USD 103 million
underlying risk of the foreign designated as hedge accounting: derivative financial assets and USD derivative financial liabilities could
exchange forward contracts is
31 December 2023 31 December 2022
Notional
Average for-
Notional
Average for- 32 Personnel expenses
in TUSD ward exchange ward exchange
amount amount
rate EUR/USD rate EUR/USD
in TUSD 2023 2022
– to mature in 1 year 40,455 1.20 41,695 1.20
Wages and salaries 227,616 327,476
– to mature in subsequent years 59,556 1.22 88,177 1.23
Social benefit costs 28,294 39,116
Total 100,011 129,872
Other employee benefit costs 14,443 29,792
Other 12,243 11,585
Other derivative financial using swaps, forwards and options. All other derivative financial Total personnel expenses 282,596 407,969
instruments The total notional value of the instruments will mature in 2024. The Of which
Several financial investments were outstanding swaps and options as at derivative financial instruments are
– Competitions & Events – general 55,949 61,137
made in foreign currencies in 2023. 31 December 2023 amounted to USD valued at fair market prices.
The foreign exchange risk was hedged 3,077 million (2022: USD 3,554 million). – Competitions & Events – directly attributable to the FIFA World Cups 56,428 185,308
– Development & Education 44,198 43,584
– Football Governance 21,923 17,713
– FIFA Governance & Administration 81,909 76,083
– Marketing & TV Broadcasting 22,189 24,144
Personnel expenses In addition to the actual workforce expenses decreased due to the FIFA
In 2023, personnel costs amounted to employment, personnel expenses World Cup 2022™ and associated need
USD 282.6 million. Personnel costs describe how FIFA provides its for more resources in 2022, and lower
that were directly allocated to the FIFA employees with the right space and non-cash post-employment benefit
Women’s World Cup™ were deferred technology at each location to create a expenses.
in previous years and recognised in comprehensive physical and virtual
2023 when the event was staged. work environment. Overall, personnel
240 241
Movement in the employees’ post-employment benefit obligation over the year 2023
in TUSD 2023 2022 Net post-

Present value Fair value of employment
in TUSD
Net post-employment benefit obligation 45,442 16,989 of obligation plan assets benefit
obligation
Total post-employment benefit obligation 45,442 16,989
At 1 January 2023 229,937 –212,948 16,989
Included in profit or loss:
Retirement benefit plan for The most senior governing body of the contributions must be at least equal to – Current service cost 17,399 0 17,399
employees collective foundation is the Board of those of the employee. If the plan
– Plan amendments / curtailments –10,664 0 –10,664
FIFA has established a retirement Trustees, which manages the pension becomes underfunded, various
– Interest expense/(income) 5,527 –5,125 402
benefit plan in Switzerland for all of its fund in compliance with the statutory measures can be adopted, such as
employees through an insurance provisions, the articles of association lowering the interest credit rate, – General administration costs 0 258 258
company. This Swiss plan is governed of the foundation and the directives of reducing benefits or increasing the – Exchange differences 24,873 –21,601 3,272
by the Swiss Federal Law on the supervisory authority. employer and employee contributions. Total 37,135 –26,468 10,667
Occupational Retirement, Survivors’
Remeasurements included in comprehensive income:
and Disability Pension Plans (BVG), The plan’s governing body If an employee leaves FIFA or the plan
– Return on plan assets, excluding interest income 0 –5,862 –5,862
which stipulates that pension plans (Occupational Benefits Fund before reaching retirement age, the
are to be managed by independent, Commission) is composed of an equal law provides for the transfer of the – (Gain)/loss from change in demographic assumptions 84 0 84
legally autonomous units. The assets number of employer and employee vested benefits to the new plan. These – (Gain)/loss from change in financial assumptions 36,482 0 36,482
of the pension plan are held within a representatives. The plan is funded by vested benefits comprise the – Experience (gains)/loss 1,926 0 1,926
separate foundation and cannot employee and employer contributions employee’s and the employer’s
Total 38,492 –5,862 32,630
revert to the employer. Pension plans and has certain defined benefit contributions plus interest, the money
Contributions and benefits paid:
are overseen by a regulator as well as characteristics, such as the interest originally brought into the pension
by a state supervisory body. guaranteed on the savings and the plan by the beneficiary and an – Plan participants 10,009 –10,009 0
conversion of the savings at the end of additional legally stipulated amount. – Employer 0 –14,844 –14,844
FIFA participates in a Swiss working life into a life-long pension On reaching retirement age, the plan – Benefit payments –17,284 17,284 0
“Sammelstiftung”, which is a collective annuity. The employee’s contributions participant may decide whether to
Total –7,275 –7,569 –14,844
foundation administrating the pension are determined based on the insured withdraw the benefits in the form of
At 31 December 2023 298,289 –252,847 45,442
plan of various unrelated employers. salary and range from 5% to 9% of the an annuity or (entirely or partly) as a
The pension plan has reinsured all insured salary, depending on the lump-sum payment. The pension law
demographic risks and fully selection of the scale by the requires pension annuities to be Of which
transferred the investment activities beneficiary. The employer’s adjusted for inflation, depending on – Due to active members 274,295
to the insurance company. the financial condition of the plan.
– Due to pensioners 23,994
Post-employment benefit As at 31 December 2023, the plan In 2023, FIFA recognised a gain of USD
obligation assets were invested in cash and cash 10.7 million on plan amendment and
The post-employment benefit equivalents of 2.2% (2022: 2.4%), debt curtailment. The former effect related
expenses of USD 7.4 million included instruments of 34% (2022: 32.7%), to a change in the conversion rate of
in profit or loss are part of the total equity instruments of 33.6% (2022: the pension plan, while the latter is a
expenses from football activities and 34.1%), real estate of 25.6% (2022: result of employees leaving the plan
total expenses from administrative 27.2%) and other of 4.6% (2022: 3.6%). due to a re-location of employees.
activities (2022: USD 26.4 million).
The expected contributions to be paid
by the employer into the plan for 2024
are USD 16.3 million.
242 243
Movement in the employees’ post-employment benefit obligation over the year 2022 31 Dec 2023 31 Dec 2022
Longevity at age 63/62 for current pensioners:
Net post-
Present value Fair value of employment – male 24.79 24.66
in TUSD
of obligation plan assets benefit
obligation – female 27.62 27.51
At 1 January 2022 294,345 –229,158 65,187 Longevity at age 63/62 for employees retiring 20 years after the end of the reporting
period:
Included in profit or loss:
– male 27.09 26.98
– Current service cost 25,872 0 25,872
– female 29.65 29.56
– Plan amendments 0 0 0
– Interest expense/(income) 1,000 –782 218
– General administration costs 0 293 293 Sensitivity of the employees’ post-employment benefit obligation to changes
– Exchange differences –4,939 2,770 –2,169 in the weighted principal assumption at 31 December 2023
Total 21,933 2,281 24,214
Impact on post-employment benefit obligations
Remeasurements included in comprehensive income:
Change in Increase in Decrease in
– Return on plan assets, excluding interest income 0 21,238 21,238 assumption assumption assumption
– (Gain)/loss from change in demographic assumptions 0 0 0 Discount rate 0.25% Decrease 3.81% Increase 4.03%
– (Gain)/loss from change in financial assumptions –76,734 0 –76,734 Future salary increases 0.25% Increase 0.31% Decrease 0.30%
– Experience (gains)/loss –41 0 –41 Future pension increases 0.25% Increase 1.96% Decrease 1.83%
Total –76,775 21,238 –55,537
Contributions and benefits paid:
– Plan participants 8,620 –8,620 0 Sensitivity of the employees’ post-employment benefit obligation to changes
– Employer 0 –16,875 –16,875 in the weighted principal assumption at 31 December 2022
– Benefit payments –18,186 18,186 0
Impact on post-employment benefit obligations
Total –9,566 –7,309 –16,875
Change in Increase in Decrease in
At 31 December 2022 229,937 –212,948 16,989 assumption assumption assumption
Discount rate 0.25% Decrease 3.73% Increase 4.00%

Of which Future salary increases 0.25% Increase 0.31% Decrease 0.30%
– Due to active members 217,255 Future pension increases 0.25% Increase 1.82% Decrease 1.75%
– Due to pensioners 12,682
The above sensitivity analyses are credit method at the end of the Accounting estimates and
Principal actuarial assumptions based on a change in assumption reporting period) has been applied as judgements
while holding all other assumptions when calculating the net post- The rates and parameters applied
31 Dec 2023 31 Dec 2022 constant. In practice, this is unlikely to employment benefit obligation above are based on past experience.
Discount rate 1.50% 2.30% occur, and changes in some of the recognised within the balance sheet. Future developments in capital and
Future salary increases 2.00% 2.00% assumptions may be correlated. When labour markets could make
calculating the sensitivity of the The weighted average duration of the adjustments of such rates necessary,
Future pension increases 0.50% 0.50%
post-employment benefit obligation to post-employment benefit obligation is which could significantly affect the
Inflation rate 1.50% 1.50%
significant actuarial assumptions, the 17.3 years (2022: 16 years). calculation of the net post-
same method (present value of the employment benefit obligation.
Assumptions regarding future Swiss BVG/LLP 2020), which include defined post-employment obligation
mortality as presented below are set generational mortality rates allowing calculated with the projected unit
based on Swiss BVG/LLP 2020 for future projections of increasing
mortality tables for 2023 (2022: longevity.
244 245
33 Contingent liabilities 36 Consolidated subsidiaries
FIFA is currently involved in a number Therefore, FIFA has not recognised protection against currently known FIFA’s subsidiaries as at 31 December 2023 are set out below:
of legal disputes arising from its a provision in relation to these legal risks will continue to generate
Location of Ownership Ownership
operating activities. In relation to the legal matters. some costs, which FIFA intends to limit incorporation
Activity
interest 2023 interest 2022
majority of these disputes, FIFA to the strict minimum necessary.
FIFA Museum AG Zurich, Switzerland Museum 100% 100%
considers the possibility of any The safeguarding of FIFA’s interest in
FIFA Ticketing AG Zurich, Switzerland Ticket sales 100% 100%
outflow in settlement to be remote. the ongoing legal matters and the
FIFA Development Zurich AG Zurich, Switzerland Service company 100% 100%
FIFA Foundation Zurich, Switzerland Foundation 100% 100%
34 Capital commitments 2018 FIFA World Cup Ticketing Limited Liability Company Moscow, Russia Ticket sales 100% 100%
FIFA World Cup Qatar 2022 LLC Doha, Qatar Service company 51% 51%
FIFA Ticketing LLC Doha, Qatar Ticket sales 100% 100%
As at 31 December 2023, FIFA had no
capital commitments (2022: FIFA had FWWC2023 Pty Ltd Sydney, Australia Service company 100% 100%
no capital commitments). FWC2026 US, Inc. Wilmington, USA Service company 100% 100%
FWC26 Canada Football Ltd. Victoria, Canada Service company 100% 100%
FWC2026 Mexico, S. de R.L. de C.V. Mexico City, Mexico Service company 100% 100%
35 Related-party transactions FIFA Clearing House SAS Paris, France Service company 100% 100%
FIFA (SG) Ltd. Singapore, Singapore Service company 100% 0%
The following persons are regarded as In 2023, short-term employee benefits expenses in 2023 amounted to USD FIFA (Miami), Inc. Miami, USA Service company 100% 0%
related parties: members of the for related parties amounted to USD 1.8 million (2022: USD 1.8 million). Hotel Ascot GmbH (liquidated) Zurich, Switzerland Hotel industry 0% 100%
Council, the President, the Secretary 34 million (2022: USD 30.2 million). In Further disclosures and information
FIFA World Cup Brazil Assessoria Ltda. (in liquidation) Rio de Janeiro, Brazil Service company 100% 100%
General and the key management addition to these short-term employee are available in the “Compensation”
personnel as well as their close benefits, FIFA contributes to post- section of the FIFA Annual Report
family members. employment benefits. The pension 2023. Hotel Ascot GmbH was fully liquidated to conduct FIFA’s legal operations from FIFA’s 51% ownership of the subsidiary
as at 31 December 2023. this location. Starting in 2023, FIFA FIFA World Cup Qatar 2022 LLC does
also has a 50% interest in Football not coincide with the economic result
Another noteworthy change in 2023 Development Ventures Ltd, a company allocation, as the equity of the
was the foundation of FIFA (SG) Ltd in located in Kigali, Rwanda, that manage subsidiary is fully attributable to FIFA.
Singapore to facilitate the sale of FIFA’s and operate the African Football No non-controlling interests are
TV broadcast and media rights, League. This joint venture is accounted therefore disclosed in these
partnerships and licensing rights in for using the equity method. consolidated financial statements.
the Asian market and FIFA (Miami), Inc.
37 Post-balance-sheet events
In February 2024, FIFA has secured a no other subsequent events as at financial statements for 2023 will be
commitment from the host country of 14 March 2024, the date on which the submitted to the FIFA Congress for
the FIFA World Cup 2022™ to FIFA Council authorised these approval on 17 May 2024.
compensate FIFA for expenses consolidated financial statements,
incurred in 2022 related to the same that would require any adjustment to
event in the amount of the carrying amount of FIFA’s assets
USD 16.8 million. Other than this and liabilities as at 31 December 2023
non-adjusting event, there have been and/or disclosure. The consolidated
246 247
REPORTS TO THE FIFA CONGRESS ANNUAL REPORT 2023
REPORT OF THE STATUTORY AUDITOR TO THE Materiality

The scope of our audit was influenced
Audit scope
We tailored the scope of our audit in
FIFA has 211 member associations
(MAs), which together form the FIFA
CONGRESS OF FÉDÉRATION INTERNATIONALE DE by our application of materiality. order to perform sufficient work to Congress, the supreme legislative
FOOTBALL ASSOCIATION (FIFA) ON THE AUDIT OF Our audit opinion aims to provide
reasonable assurance that the
enable us to provide an opinion on
the consolidated financial statements
body of FIFA. The MAs receive financial
assistance from FIFA earmarked for
THE CONSOLIDATED FINANCIAL STATEMENTS 2023 consolidated financial statements as a whole, taking into account the specific football-related projects.
are free from material misstatement. structure of the Group, the accounting The MAs are not considered to be
Misstatements may arise due to processes and controls, and the controlled by FIFA as defined by the
fraud or error. They are considered industry in which the Group operates. relevant financial reporting standard
Opinion Basis for opinion Our audit approach — Overview material if, individually or in aggregate, and, therefore, expenditures incurred
We have audited the consolidated We conducted our audit in accordance they could reasonably be expected FIFA is an international not-for-profit by the MAs are excluded from the
financial statements of Fédération with Swiss law, International to influence the economic decisions association incorporated under Swiss consolidated financial statements.
Internationale de Football Association Standards on Auditing (ISAs) and Swiss of users taken on the basis of the law and based in Zurich. Its vision, as
(FIFA) and its subsidiaries (the Group), Standards on Auditing (SA-CH). Our consolidated financial statements. expressed within the FIFA Statutes, In addition to our full scope audit
which comprise the consolidated responsibilities under those provisions Materiality is to promote the game of football, of the parent association and one
statement of comprehensive income and standards are further described Based on our professional judgement, protect its integrity and bring the subsidiary in Australia, we performed
for the year ended 31 December 2023, in the ‘Auditor’s responsibilities for we determined certain quantitative game to all. FIFA’s activities include specified procedures on the property
the consolidated balance sheet as at 31 the audit of the consolidated financial thresholds for materiality, including the organisation and realisation of and equipment held by FIFA Museum
Audit
December 2023, the consolidated cash statements’ section of our report. scope the overall Group materiality for the global football tournaments, including AG considering the significance of the
flow statement and the consolidated We are independent of the Group consolidated financial statements as the FIFA World Cup™, and the sale balance.
statement of changes in reserves for in accordance with the provisions of a whole as set out in the table below. of the television broadcasting rights,
the year then ended, and notes to the Swiss law and the requirements of These, together with qualitative marketing rights and licensing rights Key audit matters
consolidated financial statements, the Swiss audit profession, as well as Key audit considerations, helped us to determine for these events. Most of the Group’s Key audit matters are those matters
including material accounting policy the International Code of Ethics for matters the scope of our audit and the operations are conducted by the that, in our professional judgement,
information. Professional Accountants (including nature, timing and extent of our audit parent association (FIFA), although were of most significance in our
International Independence Standards) procedures and to evaluate the effect there are 16 subsidiaries that audit of the consolidated financial
In our opinion, the consolidated issued by the International Ethics of misstatements, both individually undertake specific activities, including statements of the current period.
financial statements (pages 194 to Standards Board for Accountants and in aggregate, on the consolidated operating a museum. These matters were addressed
247) give a true and fair view of the (IESBA Code), and we have fulfilled Overall Group materiality: financial statements as a whole. in the context of our audit of the
consolidated financial position of the our other ethical responsibilities in USD 17.5 million consolidated financial statements as
Group as at 31 December 2023 and accordance with these requirements. a whole, and in forming our opinion
its consolidated financial performance We concluded full scope audit work thereon, and we do not provide a
Overall Group materiality USD 17.5 million
and its consolidated cash flows for the We believe that the audit evidence at the parent association (FIFA) in separate opinion on these matters.
year then ended in accordance with we have obtained is sufficient and Switzerland and one subsidiary in
Benchmark applied Total expenses (expenses from football
IFRS Accounting Standards and comply appropriate to provide a basis for our Australia. activities, administrative activities and other
with Swiss law. opinion. expenses)
Our full scope audit addressed 98.1%
of the revenue, 97.5% of the expenses Rationale for the materiality FIFA is a not-for-profit association and due
and 93.4% of the assets of the Group. benchmark applied to its four-year revenue cycle, has uneven
In addition, we performed specified revenue flows leading to volatile annual
procedures on assets held in a income and results. We therefore chose
total expenses as the benchmark for our
subsidiary in Switzerland, addressing a
materiality which is a commonly used
further 3.8% of the Group’s assets. benchmark for not-for-profit associations.
As key audit matter the following area

of focus has been identified:
Appropriateness and application of the
revenue recognition policy
248 249
APPROPRIATENESS AND APPLICATION OF THE REVENUE RECOGNITION POLICY
How our audit addressed How our audit addressed

Key audit matter Key audit matter
the key audit matter the key audit matter
In the 2023 financial year, total revenue FIFA management reviewed all new For new significant contracts signed in 2023,
amounted to USD 1,111.3 million, significant revenue contracts in 2023 relating we performed the following:
primarily comprising event-related to the sale of television broadcasting rights,
revenue. Event-related revenue was marketing rights and licensing rights, — We independently identified the
attributable to the sale of television and presented for our audit its revenue performance obligations in the contracts
broadcasting rights (USD 267.2 million), recognition approach for those contracts. and compared them with management’s
marketing rights (USD 455.9 million), In 2023, FIFA updated the allocation of assessment.
licensing rights (USD 181.2 million) and consideration to different performance — We verified management’s assessment
hospitality and ticketing revenue (USD obligations of the television broadcasting of the full contract price to underlying
80.2 million). and marketing rights for the 2023–2026 cycle contract terms.
based on the latest reports on broadcasting
— For broadcasting revenue, we
FIFA has a four-year revenue cycle, and marketing. We assessed the company’s
reperformed the allocation of the full
which is dominated by the FIFA revenue recognition policy in accordance
contract price to the performance
World Cup™ which occurred in 2022. with IFRS 15.
obligations in the contract based on the
Therefore, the latest cycle ended as
underlying inputs, such as forecasted
at 31 December 2022, and a new For the 2023 financial year, we reviewed
viewers, developed by FIFA. We compared
cycle started as of 1 January 2023. whether the assumptions described on page
the underlying inputs used by FIFA with
FIFA usually signs major contracts 200 defined in prior years were still valid.
the third party report for which the prior
for television broadcasting rights,
revenue cycle is the basis.
marketing rights, licensing rights and For revenue contracts signed before
hospitality rights for at least a full four- 2023 and for which the revenue is to be — For the key inputs used to allocate
year cycle. recognised over time, we performed the marketing revenues to different
following on a sample base: performance obligations, we reperformed
We considered revenue recognition the allocation using available information
and the application of IFRS 15 for the — We examined audit evidence to ensure and we compared management’s
above-mentioned revenue streams that the contract terms were unchanged judgements with valuations performed
to be a key audit matter because of from the prior year. for FIFA for which the prior year revenue
the risk of material misstatement in — We verified that the contractual cycle is the basis.
the consolidated financial statements arrangements continued to satisfy the — We checked the mathematical accuracy
given the complexity of the contracts conditions required for revenue to be of the revenue recognition calculation
concerned and the judgements and recognised over time. prepared by FIFA.
estimates required of management. — We reperformed the allocation of the — We verified the accounting entries for the
The timing of revenue recognition full contract price to the performance 2023 financial year.
for each revenue type and contract obligations in the contract based on the
may differ considerably. For more underlying inputs.
e evaluated the appropriateness of the
W
detailed information on the accounting — We checked the mathematical accuracy
disclosures in Notes 1 to 4.
policy regarding revenue recognition, of the revenue recognition calculation
including the assumptions, please prepared by FIFA.
On the basis of the procedures performed,
refer to page 200 in the Notes to the — We verified the accounting entries for the
we obtained sufficient evidence to evaluate
consolidated financial statements. 2023 financial year.
and conclude on management’s judgements
and assumptions applied in relation to
revenue recognition and the related
disclosures.
250 251
Other information in the going concern basis of accounting — Obtain an understanding of internal We communicate with the FIFA Council about the matter or when, in extremely We recommend that the consolidated
annual report unless the FIFA Council either control relevant to the audit in order or its relevant committee regarding, rare circumstances, we determine that financial statements submitted to you
The FIFA Council is responsible for intends to liquidate the Group or to to design audit procedures that are among other matters, the planned a matter should not be communicated be approved.
the other information. The other cease operations, or has no realistic appropriate in the circumstances, but scope and timing of the audit and in our report because the adverse
information comprises the information alternative but to do so. not for the purpose of expressing an significant audit findings, including consequences of doing so would
included in the annual report, but does opinion on the effectiveness of the any significant deficiencies in internal reasonably be expected to outweigh
not include the financial statements, Auditor’s responsibilities for the Group’s internal control. control that we identify during our the public interest benefits of such PricewaterhouseCoopers AG
the consolidated financial statements audit of the consolidated financial audit. communication.
and our auditor’s reports thereon. statements — Evaluate the appropriateness
Our objectives are to obtain of accounting policies used and We also provide the FIFA Council or its Report on other legal and regulatory
Our opinion on the consolidated reasonable assurance about the reasonableness of accounting relevant committee with a statement requirements
financial statements does not cover whether the consolidated financial estimates and related disclosures that we have complied with relevant In accordance with article 69b para.
the other information and we do statements as a whole are free from made. ethical requirements regarding 3 CC in connection with article 728a
not express any form of assurance material misstatement, whether independence, and communicate with para. 1 item 3 CO and PS-CH 890, we
conclusion thereon. due to fraud or error, and to issue — Conclude on the appropriateness them regarding all relationships and confirm the existence of an internal Sandra Boehm Uglow
an auditor’s report that includes our of the FIFA Council’s use of the going other matters that may reasonably be control system that has been designed, Licensed audit expert
In connection with our audit of the opinion. Reasonable assurance is a concern basis of accounting and, thought to bear on our independence, pursuant to the instructions of the Auditor in charge
consolidated financial statements, high level of assurance, but is not a based on the audit evidence obtained, and where applicable, actions taken FIFA Council, for the preparation of the
our responsibility is to read the other guarantee that an audit conducted in whether a material uncertainty exists to eliminate threats or safeguards consolidated financial statements.
information and, in doing so, consider accordance with Swiss law, ISAs and related to events or conditions that applied.
whether the other information is SA-CH will always detect a material may cast significant doubt on the
materially inconsistent with the misstatement when it exists. Group’s ability to continue as a going From the matters communicated
consolidated financial statements or Misstatements can arise from fraud concern. If we conclude that a material with the FIFA Council or its relevant
our knowledge obtained in the audit, or error and are considered material uncertainty exists, we are required committee, we determine those
or otherwise appears to be materially if, individually or in the aggregate, to draw attention in our auditor’s matters that were of most significance
misstated. they could reasonably be expected report to the related disclosures in the in the audit of the consolidated
to influence the economic decisions consolidated financial statements or, financial statements of the current Yvonne Burger
If, based on the work we have of users taken on the basis of these if such disclosures are inadequate, to period and are therefore the key audit Licensed audit expert
performed, we conclude that there is consolidated financial statements. modify our opinion. Our conclusions matters. We describe these matters
a material misstatement of this other are based on the audit evidence in our auditor’s report unless law or
information, we are required to report As part of an audit in accordance obtained up to the date of our auditor’s regulation precludes public disclosure
that fact. We have nothing to report in with Swiss law, ISAs and SA-CH, we report. However, future events or Zurich, 14 March 2024
this regard. exercise professional judgement and conditions may cause the Group to
maintain professional scepticism cease to continue as a going concern. PricewaterhouseCoopers AG
FIFA Council’s responsibilities for the throughout the audit. We also: Birchstrasse 160
consolidated financial statements — Evaluate the overall presentation, 8050 Zurich
The FIFA Council is responsible for — Identify and assess the risks structure and content of the Switzerland
the preparation of consolidated of material misstatement of consolidated financial statements,
financial statements that give a true the consolidated financial including the disclosures, and whether
and fair view in accordance with statements, whether due to fraud the consolidated financial statements
IFRS Accounting Standards and the or error, design and perform represent the underlying transactions
provisions of Swiss law, and for such audit procedures responsive and events in a manner that achieves
internal control as the FIFA Council to those risks, and obtain audit fair presentation.
determines is necessary to enable the evidence that is sufficient and
preparation of consolidated financial appropriate to provide a basis — Obtain sufficient appropriate
statements that are free from material for our opinion. The risk of not audit evidence regarding the
misstatement, whether due to fraud or detecting a material misstatement financial information of the entities
error. resulting from fraud is higher or business activities within the
than for one resulting from error, Group to express an opinion on the
In preparing the consolidated financial as fraud may involve collusion, consolidated financial statements.
statements, the FIFA Council is forgery, intentional omissions, We are responsible for the direction,
responsible for assessing the Group’s misrepresentations, or the supervision and performance of
ability to continue as a going concern, override of internal control. the group audit. We remain solely
disclosing, as applicable, matters responsible for our audit opinion.
related to going concern and using the
252 253
GOVERNANCE, AUDIT AND COMPLIANCE COMMITTEE REPORT

ON THE CONSOLIDATED FINANCIAL STATEMENTS FOR 2023
In our role as the FIFA Governance, — discussion of the financial We have also assessed the accounting
Audit and Compliance Committee, we statements during the meeting of the principles used, significant estimates
have assessed the consolidated financial Governance, Audit and Compliance made and overall presentation of the
statements (consolidated statement of Committee held on 11 March 2024 consolidated financial statements. We
comprehensive income, consolidated in the presence of the FIFA Secretary believe that our assessment provides
balance sheet, consolidated cash flow General ad interim, the FIFA Chief a reasonable basis for our opinion.
statement, consolidated statement Finance Officer and the external Furthermore, we confirm that we
of changes in reserves and notes to auditors; have had unrestricted and complete
the consolidated financial statements) access to all the relevant documents
of the Fédération Internationale de — examination of the detailed report and information necessary for our
Football Association for the period from to the Governance, Audit and assessment. In addition, we advised and
1 January 2023 to 31 December 2023. Compliance Committee and to the assisted the FIFA Council in monitoring
We confirm that we fulfil the FIFA Council for the year ended 31 FIFA’s financial and compliance matters
independence criteria as defined December 2023; and and monitored compliance as set out
in article 5 of the FIFA Governance in the FIFA Governance Regulations.
Regulations. According to article 49 of — examination of the report of the On this basis, we recommend that the
the FIFA Statutes, it is our responsibility statutory auditor to the FIFA Congress FIFA Congress approve the consolidated
to ensure the completeness and on the consolidated financial financial statements for 2023.
reliability of the financial accounting statements for 2023.
and to review the consolidated financial For the Governance, Audit and
statements and the external auditor’s Compliance Committee
report. We have assessed the financial
statements for 2023 through:
Mukul Mudgal
Chairperson
Zurich, 11 March 2024
254 255
ANNEXE ANNUAL REPORT 2023
ANNEXE
258 FIFA Forward funds overview
259 FIFA Forward funds to member

associations
256 257
FIFA FORWARD FUNDS OVERVIEW | ANNEXE ANNUAL REPORT 2023
FIFA FORWARD FUNDS OVERVIEW FIFA FORWARD FUNDS TO MEMBER ASSOCIATIONS
FIFA Forward funds to member associations (TUSD)¹

FORWARD 3.0 FORWARD 2.0 FORWARD 1.0 FORWARD 3.0 FORWARD 2.0 FORWARD 1.0
Total Forward Percentage Total Forward Percentage Total Forward Percentage

Total Forward Forward funds released (TUSD)
Member associations funds available of total funds funds available of total funds funds available of total funds
funds released
2023 released 2019-2022 released 2016-2018 released
Available Available Available
Project costs² 66,510 34,843 52% 422,000 48% 474,750 85% funds Travel and Percentage funds Percentage funds Percentage
Operational costs 844,000 316,500 2023 Project Operational equipment of funds 2019-2022 of funds 2016-2018 of funds
263,750 237,622 90% 98% 99%
(TUSD) 3 costs costs costs Total 4 released (TUSD) 3 released (TUSD) 3 released
Travel and equipment costs 31,800 27,805 87% 107,600 95% 81,375 98%
Afghanistan 1,550 0 0 263 263 17% 7,000 71% 4,445 100%
Total 362,060 300,269 83% 1,373,600 82% 872,625 91%
Australia 1,250 0 1,250 0 1,250 100% 6,000 83% 3,750 100%
FIFA Forward funds to confederations (TUSD) Bahrain 1,250 0 1,250 0 1,250 100% 6,000 94% 4,376 100%
FORWARD 3.0 FORWARD 2.0 FORWARD 1.0 Bangladesh 1,550 0 1,255 300 1,555 100% 7,000 71% 4,445 63%
Total Forward Percentage Total Forward Percentage Total Forward Percentage Bhutan 1,550 0 1,250 300 1,550 100% 7,000 95% 4,445 100%
Total Forward
Confederation funds available of total funds funds available of total funds funds available of total funds
funds released Brunei Darussalam 1,550 0 850 300 1,150 74% 7,000 89% 4,425 99%
AFC 48,000 100% 30,000 100% Cambodia 1,550 0 1,250 300 1,550 100% 7,000 86% 4,445 100%
15,000 15,000 100%
CAF 48,000 100% 30,000 100% China PR 1,250 0 1,250 0 1,250 100% 6,000 67% 3,851 100%
15,000 7,500 50%
Concacaf 48,000 100% 30,000 100% Chinese Taipei 1,250 0 1,250 0 1,250 100% 6,000 77% 4,376 100%
15,000 15,000 100%
CONMEBOL 48,000 100% 30,000 100% Guam 1,550 0 1,250 300 1,550 100% 7,000 71% 4,376 65%
15,000 15,000 100%
OFC 48,000 100% 30,000 100% Hong Kong, China 1,250 0 1,250 0 1,250 100% 6,000 75% 4,376 100%
15,000 15,000 100%
UEFA 48,000 100% 30,000 100% India 1,250 0 1,250 0 1,250 100% 6,000 97% 3,900 100%
15,000 7,500 50%
Indonesia 4,077 0 1,250 0 1,250 31% 6,000 100% 4,445 100%
Total 90,000 75,000 83% 288,000 100% 180,000 100%
IR Iran 1,250 0 0 0 0 0% 6,000 22% 3,851 71%
FIFA Forward funds to zonal/regional associations (TUSD)
Iraq 1,250 0 0 0 0 0% 6,200 21% 4,425 46%
FORWARD 3.0 FORWARD 2.0 FORWARD 1.0
Japan 1,250 0 1,250 0 1,250 100% 6,000 100% 3,750 100%
Confederation of zonal/ Total Forward Jordan 1,250 0 1,250 0 1,250 100% 6,000 67% 4,376 100%
funds available of total funds funds available of total funds funds available of total funds
regional associations funds released
Korea DPR 1,550 0 0 0 0 0% 7,000 0% 4,376 15%
AFC 6,250 6,250 100% 20,000 100% 10,000 100%
Korea Republic 1,250 0 1,250 0 1,250 100% 6,000 67% 3,851 74%
CAF 7,500 7,500 100% 24,000 100% 12,000 100%
Kuwait 1,550 0 1,250 300 1,550 100% 6,000 67% 4,425 61%
Concacaf 2,500 2,500 100% 8,000 100% 4,000 100%
Kyrgyz Republic 1,889 0 1,250 300 1,550 82% 7,000 98% 4,425 100%
Total 16,250 16,250 100% 52,000 100% 26,000 100%
Laos 1,550 0 1,250 300 1,550 100% 7,000 84% 4,445 100%
FIFA Forward funds to other football associations (TUSD) Lebanon 1,250 0 1,250 0 1,250 100% 7,000 77% 4,425 100%
Macau 1,550 0 1,250 300 1,550 100% 7,000 100% 4,376 100%
Malaysia 1,250 0 1,250 0 1,250 100% 6,000 67% 3,900 97%
Total Forward
Other associations funds available of total funds funds available of total funds funds available of total funds Maldives 1,550 0 819 106 925 60% 7,000 81% 4,425 100%
funds released
Mongolia 1,550 0 1,250 300 1,550 100% 7,000 97% 4,425 100%
Other football associations 1,200 1,200 100% 5,400 100% 0 0%
Myanmar 1,550 0 1,250 300 1,550 100% 6,200 71% 4,376 100%
Total 1,200 1,200 100% 5,400 100% 0 0%
Nepal 1,550 0 495 0 495 32% 7,000 69% 4,445 98%
FIFA Forward funds to Football Development Fund (TUSD) Oman 1,250 0 1,250 0 1,250 100% 6,000 97% 4,425 100%
FORWARD 3.0 FORWARD 2.0 FORWARD 1.0 Pakistan 1,550 0 0 0 0 0% 7,000 35% 3,920 40%
Total Forward Palestine 2,180 630 1,250 300 2,180 100% 6,700 95% 4,376 100%
Football Development Fund funds available of total funds funds available of total funds funds available of total funds
funds released
2023 released 2019-2022 released 2016-2018 released Philippines 3,131 772 1,250 300 2,322 74% 7,000 96% 4,425 100%
Football Development Fund 0 0 0% 27,000 0% 0 0% Qatar 1,250 0 1,250 0 1,250 100% 6,000 67% 3,851 82%
Total 0 0 0% 27,000 0% 0 0% Saudi Arabia 1,250 0 1,250 0 1,250 100% 6,000 67% 3,851 42%
Singapore 1,250 0 1,250 0 1,250 100% 6,000 86% 4,376 99%

Total 469,510 392,719 84% 1,746,000 85% 1,078,625 93%
1. For further details of FIFA Forward funds released to member associations, please see pages 259 to 265. 3. T
he amount of Forward funds to which each member association is entitled varies, with some member associations also being eligible for travel and equipment solidarity funding
2. Forward 1.0 and Forward 2.0 funds budgeted for specific projects of member associations that have not been approved for use by 31 December 2024 will be automatically (e.g. those that need the most assistance).
transferred to the Football Development Fund by 31 December 2024. 4. T
hose member associations under sanction or suspension are not eligible to receive Forward funds.
258 259
FIFA FORWARD FUNDS TO MEMBER ASSOCIATIONS | ANNEXE ANNUAL REPORT 2023
Sri Lanka 1,550 0 0 0 0 0% 7,000 60% 4,425 54%

Kenya 1,550 0 1,071 0 1,071 69% 6,700 67% 4,445 99%
Syria 1,550 0 0 300 300 19% 7,000 58% 4,445 49%
Lesotho 1,550 0 1,250 300 1,550 100% 7,000 74% 4,445 81%
Tajikistan 2,292 742 1,250 300 2,292 100% 7,000 99% 4,445 100%
Liberia 1,550 0 1,250 300 1,550 100% 7,000 98% 4,445 97%
Thailand 1,250 0 1,250 0 1,250 100% 6,000 92% 3,851 100%
Libya 1,550 0 1,250 300 1,550 100% 7,000 88% 4,425 100%
Timor-Leste 1,550 0 1,195 250 1,445 93% 7,000 68% 4,445 51%
Madagascar 1,550 0 400 203 603 39% 7,000 64% 4,445 61%
Turkmenistan 1,550 0 348 50 398 26% 7,000 68% 4,425 49%
Malawi 1,550 0 1,250 300 1,550 100% 7,000 87% 4,445 98%
United Arab Emirates 1,250 0 1,250 0 1,250 100% 6,000 67% 3,851 100%
Mali 1,550 0 1,250 300 1,550 100% 7,000 77% 4,445 100%
Uzbekistan 1,250 0 1,250 0 1,250 100% 6,400 87% 4,376 100%
Mauritania 1,550 0 1,250 300 1,550 100% 6,700 100% 4,445 100%
Vietnam 1,250 0 1,250 0 1,250 100% 6,300 86% 3,851 100%
Mauritius 1,550 0 1,250 300 1,550 100% 7,000 82% 4,425 92%
Yemen 1,550 0 0 0 0 0% 7,000 0% 4,445 9%
Morocco 1,250 0 651 0 651 52% 6,000 100% 4,425 100%
Total 70,818 2,144 44,962 5,169 52,275 74% 299,800 74% 195,721 84% Mozambique 1,550 0 1,250 300 1,550 100% 7,000 86% 4,445 100%
Namibia 1,550 0 1,250 300 1,550 100% 7,000 94% 4,425 100%
Niger 1,550 0 1,250 300 1,550 100% 7,000 71% 4,445 96%
Nigeria 1,250 0 1,250 0 1,250 100% 6,000 67% 3,900 86%

Rwanda 1,550 0 1,250 300 1,550 100% 7,000 74% 4,445 100%
Forward funds released (TUSD)
São Tomé and Príncipe 1,550 0 1,200 300 1,500 97% 7,000 71% 4,445 73%
Available Available Available Senegal 1,550 0 650 300 950 61% 6,500 76% 4,425 94%
funds Travel and Percentage funds Percentage funds Percentage
Seychelles 1,672 0 1,250 300 1,550 93% 7,000 87% 3,900 99%
2023 Project Operational equipment of funds 2019-2022 of funds 2016-2018 of funds
(TUSD) 3 costs costs costs Total 4 released (TUSD) 3 released (TUSD) 3 released Sierra Leone 1,550 0 1,250 300 1,550 100% 7,000 71% 4,445 90%
Algeria 1,250 0 650 0 650 52% 6,000 58% 3,900 42% Somalia 1,550 0 1,250 300 1,550 100% 7,000 97% 4,445 98%
Angola 1,250 0 0 0 0 0% 7,000 58% 4,445 50% South Africa 1,250 0 1,250 0 1,250 100% 6,000 67% 4,425 88%
Benin 1,550 0 1,250 300 1,550 100% 7,000 78% 4,445 97% South Sudan 1,550 0 1,250 300 1,550 100% 7,000 91% 4,445 100%
Botswana 1,550 0 1,250 300 1,550 100% 7,000 74% 4,425 98% Sudan 1,550 0 555 300 855 55% 7,000 69% 4,445 50%
Burkina Faso 1,550 0 1,250 300 1,550 100% 6,700 70% 4,445 100% Tanzania 1,550 0 1,250 300 1,550 100% 6,600 98% 4,445 96%
Burundi 1,718 0 1,250 300 1,550 90% 7,000 78% 4,445 100% Togo 1,550 0 1,250 300 1,550 100% 7,000 69% 4,445 99%
Cabo Verde 1,550 0 1,250 300 1,550 100% 7,000 85% 4,445 100% Tunisia 1,250 0 1,250 0 1,250 100% 6,000 67% 4,376 95%
Cameroon 1,250 0 1,250 0 1,250 100% 6,000 94% 3,900 100% Uganda 1,250 0 1,250 0 1,250 100% 6,500 98% 4,445 100%
Central African Republic 1,550 0 1,250 300 1,550 100% 7,000 75% 4,445 99% Zambia 1,550 0 1,250 300 1,550 100% 6,700 70% 4,425 93%
Chad 1,550 0 550 250 800 52% 7,000 71% 4,445 90% Zimbabwe 1,550 0 0 50 50 3% 7,000 61% 4,445 77%
Comoros 1,550 0 1,250 300 1,550 100% 7,000 77% 4,445 74% Total 81,740 525 59,450 12,203 72,178 88% 367,200 80% 236,472 90%
Congo 1,550 0 1,250 300 1,550 100% 7,000 96% 4,445 100%
Congo DR 1,550 0 720 300 1,020 66% 7,000 71% 4,445 49%
Côte d’Ivoire 1,250 0 1,250 0 1,250 100% 6,000 67% 3,900 75%
Djibouti 2,300 525 1,250 300 2,075 90% 7,000 99% 4,445 99%
Egypt 1,250 0 1,250 0 1,250 100% 6,000 95% 4,445 100%
Equatorial Guinea 1,550 0 1,205 249 1,454 94% 7,000 86% 4,425 90%
Eritrea 1,550 0 650 300 950 61% 7,000 71% 4,445 51%
Eswatini 1,550 0 1,250 300 1,550 100% 7,000 99% 4,445 100%
Ethiopia 1,550 0 1,250 300 1,550 100% 7,000 85% 4,445 100%
Gabon 1,550 0 1,250 300 1,550 100% 7,000 92% 4,425 96%
Gambia 1,550 0 1,250 300 1,550 100% 7,000 96% 4,445 93%
Ghana 1,550 0 1,250 300 1,550 100% 6,800 76% 3,900 99%
Guinea 1,550 0 1,150 50 1,200 77% 7,000 89% 4,445 88%
Guinea-Bissau 1,550 0 1,250 300 1,550 100% 7,000 76% 4,445 90%
3. T
he amount of Forward funds to which each member association is entitled varies, with some member associations also being eligible for travel and equipment solidarity funding 3. T
(e.g. those that need the most assistance). (e.g. those that need the most assistance).
4. T
hose member associations under sanction or suspension are not eligible to receive Forward funds. 4. T
260 261
FORWARD 3.0 FORWARD 2.0 FORWARD 1.0 FORWARD 3.0 FORWARD 2.0 FORWARD 1.0
Forward funds released (TUSD) Forward funds released (TUSD)
Available Available Available Available Available Available

funds Travel and Percentage funds Percentage funds Percentage funds Travel and Percentage funds Percentage funds Percentage
2023 Project Operational equipment of funds 2019-2022 of funds 2016-2018 of funds 2023 Project Operational equipment of funds 2019-2022 of funds 2016-2018 of funds
(TUSD) 3 costs costs costs Total 4 released (TUSD) 3 released (TUSD) 3 released (TUSD) 3 costs costs costs Total 4 released (TUSD) 3 released (TUSD) 3 released
Anguilla 1,550 0 1,250 300 1,550 100% 7,000 71% 3,900 83% Argentina 1,250 0 1,250 0 1,250 100% 6,000 100% 3,750 82%
Antigua and Barbuda 1,550 0 1,250 300 1,550 100% 7,000 71% 3,851 90% Bolivia 1,250 0 1,250 0 1,250 100% 6,600 70% 4,425 86%
Aruba 1,550 0 650 0 650 42% 7,000 71% 4,376 66% Brazil 1,250 0 1,250 0 1,250 100% 6,000 73% 3,750 100%
Bahamas 1,550 0 1,250 300 1,550 100% 7,000 75% 4,425 97% Chile 2,647 1,397 1,250 0 2,647 100% 6,000 100% 3,750 100%
Barbados 4,345 975 1,250 300 2,525 58% 7,000 100% 4,376 100% Colombia 1,250 0 1,250 0 1,250 100% 6,000 86% 3,750 100%
Belize 1,550 0 1,250 300 1,550 100% 7,000 88% 4,425 100% Ecuador 1,250 0 1,250 0 1,250 100% 6,000 90% 3,851 100%
Bermuda 1,550 0 1,250 300 1,550 100% 7,000 80% 3,851 94% Paraguay 4,250 2,700 1,250 0 3,950 93% 6,000 100% 4,275 100%
British Virgin Islands 1,550 0 45 15 60 4% 7,000 72% 3,851 97% Peru 1,250 0 1,250 0 1,250 100% 6,000 67% 3,750 100%
Canada 3,250 500 1,250 0 1,750 54% 6,000 100% 4,275 100% Uruguay 1,250 0 1,250 0 1,250 100% 6,000 78% 3,750 100%
Cayman Islands 1,550 0 1,250 300 1,550 100% 7,000 70% 3,851 51% Venezuela 1,250 0 1,250 0 1,250 100% 6,500 100% 3,851 97%
Costa Rica 2,114 859 1,250 0 2,109 100% 6,000 100% 3,851 100% Total 16,897 4,097 12,500 0 16,597 98% 61,100 86% 38,901 96%
Cuba 1,550 0 1,250 300 1,550 100% 7,000 75% 4,376 100%
Curaçao 1,850 100 1,250 300 1,650 89% 7,000 100% 4,376 100%
Dominica 1,550 0 1,041 300 1,341 86% 7,000 71% 3,900 75%
Dominican Republic 1,550 0 1,250 300 1,550 100% 7,000 84% 4,425 100%
El Salvador 1,250 0 1,250 0 1,250 100% 7,000 75% 4,376 100%
Grenada 1,550 0 1,250 300 1,550 100% 7,000 76% 4,425 97%
Guatemala 1,550 0 1,250 300 1,550 100% 7,000 76% 4,425 85%
Guyana 1,988 438 1,250 277 1,966 99% 7,000 91% 4,425 100%
Haiti 1,550 0 1,223 0 1,223 79% 7,000 88% 4,425 100%
Honduras 1,250 0 1,250 0 1,250 100% 6,000 83% 3,920 100%
Jamaica 1,550 0 1,250 241 1,491 96% 7,000 85% 4,376 100%
Available Available Available
Mexico 1,250 0 1,250 0 1,250 100% 6,000 99% 3,851 100% funds Travel and Percentage funds Percentage funds Percentage
2023 Project Operational equipment of funds 2019-2022 of funds 2016-2018 of funds
Montserrat 1,550 0 1,250 300 1,550 100% 7,000 71% 3,900 100% (TUSD) 3 costs costs costs Total 4 released (TUSD) 3 released (TUSD) 3 released
Nicaragua 1,550 0 1,250 300 1,550 100% 7,000 97% 4,425 100% American Samoa 1,550 0 1,250 300 1,550 100% 7,000 71% 4,289 54%
Panama 3,095 672 1,250 0 1,922 62% 6,200 96% 4,376 100% Cook Islands 1,550 0 650 300 950 61% 7,000 75% 4,289 99%
Puerto Rico 1,550 0 1,250 300 1,550 100% 7,000 90% 4,425 100% Fiji 1,550 0 1,250 300 1,550 100% 7,000 99% 4,289 97%
St Kitts and Nevis 1,550 0 1,250 300 1,550 100% 7,000 81% 3,851 97% New Caledonia 1,550 0 1,250 300 1,550 100% 7,000 88% 4,289 99%
St Lucia 1,550 0 1,250 300 1,550 100% 7,000 74% 4,425 96% New Zealand 1,750 150 1,250 0 1,400 80% 6,000 100% 4,289 100%
St Vincent and the Grenadines 1,550 0 1,250 300 1,550 100% 7,000 70% 4,376 88% Papua New Guinea 1,550 0 1,000 300 1,300 84% 7,000 78% 4,289 85%
Suriname 1,550 0 1,250 300 1,550 100% 7,000 88% 4,425 100% Samoa 1,550 0 650 300 950 61% 7,000 92% 4,289 100%
Trinidad and Tobago 1,550 0 1,250 300 1,550 100% 7,000 100% 4,376 100% Solomon Islands 1,550 0 1,250 300 1,550 100% 7,000 71% 4,289 61%
Turks and Caicos Islands 4,550 0 1,250 300 1,550 34% 7,000 96% 3,900 100% Tahiti 1,785 220 1,250 300 1,770 99% 7,000 100% 4,289 100%
US Virgin Islands 1,550 0 1,250 300 1,550 100% 7,000 84% 4,425 99% Tonga 1,550 0 1,250 300 1,550 100% 7,000 78% 4,289 100%
USA 4,250 1,500 1,250 0 2,750 65% 6,000 100% 3,750 100% Vanuatu 1,550 0 1,250 300 1,550 100% 7,000 99% 4,289 100%
Total 66,393 5,046 41,709 7,433 54,188 82% 239,200 84% 146,978 95% Total 17,485 370 12,300 3,000 15,670 90% 76,000 86% 47,175 91%
3. T
4. T
262 263
FORWARD 3.0 FORWARD 2.0 FORWARD 1.0 Northern Ireland 1,250 0 1,250 0 1,250 100% 6,000 67% 3,750 67%
North Macedonia 1,250 0 1,250 0 1,250 100% 6,000 69% 3,750 98%
Norway 1,250 0 650 0 650 52% 6,000 67% 3,750 96%
Available Available Available Poland 1,250 0 1,250 0 1,250 100% 6,000 100% 3,750 100%
funds Travel and Percentage funds Percentage funds Percentage
2023 Project Operational equipment of funds 2019-2022 of funds 2016-2018 of funds Portugal 1,250 0 1,250 0 1,250 100% 6,000 67% 3,750 100%
(TUSD) 3 costs costs costs Total 4 released (TUSD) 3 released (TUSD) 3 released
Republic of Ireland 1,250 0 1,250 0 1,250 100% 6,000 100% 3,750 100%
Albania 1,250 0 1,250 0 1,250 100% 6,000 92% 3,851 99%
Romania 2,426 236 1,250 0 1,486 61% 6,000 91% 3,750 100%
Andorra 2,336 0 1,250 0 1,250 54% 6,000 96% 3,750 100%
Russia 1,250 0 1,250 0 1,250 100% 6,000 74% 3,750 100%
Armenia 3,123 1,405 1,250 0 2,655 85% 6,300 100% 4,275 100%
San Marino 2,261 550 1,250 0 1,800 80% 6,000 83% 3,750 100%
Austria 4,250 1,600 1,250 0 2,850 67% 6,000 100% 3,750 100%
Scotland 3,000 900 1,250 0 2,150 72% 6,000 100% 3,750 100%
Azerbaijan 3,045 1,245 1,250 0 2,495 82% 6,000 99% 3,851 100%
Serbia 1,250 0 1,250 0 1,250 100% 6,000 67% 3,750 45%
Belarus 1,250 0 1,250 0 1,250 100% 6,000 98% 3,750 100%
Slovakia 2,951 1,701 1,250 0 2,951 100% 6,000 100% 3,750 100%
Belgium 1,250 0 1,250 0 1,250 100% 6,000 67% 3,750 99%
Slovenia 1,646 396 1,250 0 1,646 100% 6,000 94% 3,750 100%
Bosnia and Herzegovina 1,250 0 1,250 0 1,250 100% 6,000 83% 3,750 100%
Spain 1,250 0 1,250 0 1,250 100% 6,000 100% 3,750 100%
Bulgaria 3,014 1,113 1,250 0 2,363 78% 6,000 99% 3,750 100%
Sweden 1,250 0 1,250 0 1,250 100% 6,000 100% 3,750 100%
Croatia 2,659 502 1,250 0 1,752 66% 6,000 98% 3,750 100%
Switzerland 1,250 0 1,250 0 1,250 100% 6,000 100% 3,750 100%
Cyprus 1,250 0 1,250 0 1,250 100% 6,000 67% 3,750 40%
Türkiye 1,250 0 650 0 650 52% 6,000 97% 3,750 100%
Czechia 1,250 0 1,000 0 1,000 80% 6,000 67% 3,750 80%
Ukraine 1,250 0 1,250 0 1,250 100% 6,000 70% 3,750 88%
Denmark 1,250 0 1,250 0 1,250 100% 6,000 67% 3,750 100%
Wales 4,250 3,000 1,250 0 4,250 100% 6,000 100% 3,750 100%
England 1,250 0 1,250 0 1,250 100% 6,000 83% 3,750 100%
Total 108,727 22,662 66,700 0 89,362 82% 330,300 89% 207,378 97%
Estonia 3,825 720 1,250 0 1,970 51% 6,000 100% 3,750 100%
Faroe Islands 1,250 0 1,250 0 1,250 100% 6,000 100% 3,750 100%
Finland 2,000 750 1,250 0 2,000 100% 6,000 100% 3,750 100%
France 1,250 0 1,250 0 1,250 100% 6,000 100% 3,750 100%
Georgia 1,250 0 1,250 0 1,250 100% 6,000 100% 3,851 100%
Germany 1,250 0 650 0 650 52% 6,000 100% 3,750 100%
Gibraltar 4,226 974 1,250 0 2,224 53% 6,000 100% 3,750 100%
Greece 1,250 0 1,250 0 1,250 100% 6,000 70% 3,750 100%
Hungary 1,250 0 1,250 0 1,250 100% 6,000 84% 3,750 100%
Iceland 2,700 1,450 1,250 0 2,700 100% 6,000 100% 3,750 100%
Israel 4,250 1,500 1,250 0 2,750 65% 6,000 100% 3,750 100%
Italy 1,250 0 1,250 0 1,250 100% 6,000 90% 3,750 100%
Kazakhstan 1,250 0 1,250 0 1,250 100% 6,000 80% 3,851 100%
Kosovo 1,250 0 1,250 0 1,250 100% 6,000 89% 3,851 100%
Latvia 3,469 1,477 1,250 0 2,727 79% 6,000 100% 3,750 99%
Liechtenstein 4,250 1,300 1,250 0 2,550 60% 6,000 100% 3,750 96%
Lithuania 3,040 888 1,250 0 2,138 70% 6,000 100% 3,750 100%
Luxembourg 2,850 400 1,250 0 1,650 58% 6,000 100% 3,750 100%
Malta 1,705 455 1,250 0 1,705 100% 6,000 100% 3,750 100%
Moldova 1,250 0 1,250 0 1,250 100% 6,000 67% 3,851 100%
Montenegro 1,250 0 1,250 0 1,250 100% 6,000 100% 3,750 100%
Netherlands 1,450 100 1,250 0 1,350 93% 6,000 77% 3,750 100%
3. T
4. T
264 265
IN MEMORIAM ANNUAL REPORT 2023
IN MEMORIAM
FIFA remembers those
who sadly passed in 2023
266 267
JUST
FONTAINE
SIR BOBBY 1933-2023
CHARLTON 1937-2023
One of the greatest footballers Belgrade crashed in icy conditions at Cissie, rather than his father, Robert, Frenchman Just Fontaine’s career was Fontaine was born in Marrakech to a By that point, he had been at Reims for
produced by England, FIFA World Cup Munich airport. Charlton, still strapped who had no interest in the game. cut short by injury, but his name was Spanish mother, Maria, and a French two years, where he was top scorer in
winner Bobby Charlton died aged 86 into his seat, was thrown clear of the already firmly written in football’s father, Delphin Fontaine. He was raised the French league in 1957-1958 and
in 2023. burning wreckage. Just 20 at the time, Renowned for being able to score history books by then. with his six siblings in Casablanca before 1958-1959.
it was an incident that understandably spectacular goals with either foot, being scouted by Nice, who took him to
He was one of the most decorated haunted him for the rest of his life. Charlton was never properly regarded The striker netted an unsurpassed 13 France in 1953. In 1959, he and his international
players in English football history, having as an out-and-out striker but rather as goals at the 1958 FIFA World Cup finals in team-mate Kopa found themselves on
won the FA Cup, the Football League Charlton recovered physically and an advanced, attacking midfielder. Sweden, a feat all the more remarkable He won his first international cap aged opposite sides in a European Cup final –
and the European Cup as a Manchester went on to score 249 goals in 758 given that he had made the French squad 20 in a World Cup qualifier against Kopa for Real Madrid, with the Spanish
United player, while also claiming 106 appearances for the Old Trafford side Charlton played 757 matches in as a reserve striker with few expectations Luxembourg, a moment he duly marked outfit winning 2-0 in Stuttgart.
caps for his country, amassing a total of and long stood as the club’s highest all competitions for Manchester of playing in the tournament. by scoring a hat-trick. However, he did
49 goals in the process. goalscorer of all time until that record United, including a club record not get his next cap until 1956, against Some consolation for the defeat lay in
was eclipsed in 2017 by Wayne Rooney. 605 league games. He had a strong partnership with Raymond Hungary in Paris, where France lost 2-1. the fact that Fontaine was the leading
He captained Manchester United to Kopa, with Fontaine’s pace and anticipation Fontaine did not play for the national scorer in that year’s tournament, with a
their first European Cup in 1968 – the Charlton was born in Northumberland In June 1984, Charlton became a serving as perfect fodder for Kopa. team for another year. total of ten goals.
first English team to do so – and was a on 11 October 1937 and was the second director of Manchester United.
survivor of the 1958 Munich air disaster. of four sons – his brother Jack was two Having expected to deputise for Reims He featured against Hungary in Kopa was later signed by Reims and
years older than him. They became the A respected ambassador for his club, striker René Bliard at the tournament, Budapest in 1957 and then did not the two played up front together.
Eight of his Manchetser United first siblings of the 20th century to play English football and football across Fontaine even had to borrow a pair of play for France until March 1958, when Injury forced Fontaine into premature
team‑mates, three members of staff and for England together, although they had the world, Sir Bobby Charlton was a boots for the opening game against he scored against Spain – a goal that retirement in 1962, after twice breaking
12 other passengers were killed in the a strained relationship for much of their revered figurehead, renowned for his Paraguay, after his own were deemed earned him his place in the 1958 World his leg.
harrowing accident, after the airliner adult life. It is understood that his love gentlemanly conduct. not to be up for the job following an Cup squad.
carrying the team back from a tie in of football came through his mother, injury to Bliard.
268 269
ROBERTO
DINAMITE
1954-2023
ANTONIO
CARBAJAL
1929-2023
Nicknamed La Tota, Mexican He made 364 appearances for León, In 1984, he was appointed the manager Brazilian legend Roberto Dinamite died He won the 1974 Brazilian top flight, He remains the all-time leading
goalkeeper Carbajal also went by the winning titles in 1952 and 1956 and of Atlético Morelia and helped the team in January 2023 aged 68 after a battle as well as five editions of the Rio de marksman in the Brazilian top flight,
name El Cinco Copas, after he played later went on to manage them. avoid relegation in his first season. He with bowel cancer. Janeiro championship (Campeonato having scored 190 goals in 328
in five editions of the FIFA World Cup went on to manage the team for over Carioca) in 1977, 1982, 1987, 1988 appearances. Dinamite – whose
between 1950 and 1966, a record that He also managed Unión de Curtidores, a decade. The striker is best known for his time and 1992. nickname was earned when journalist
stood for 32 years before Germany’s Atletas Campesinos and Atlético with Vasco da Gama, where he spent 21 Aparício Pires christened him Dinamite
Lothar Matthäus equalled it. Morelia. He won both the Copa México By the time of his death in May 2023, seasons and scored 708 goals in 1,110 Dinamite scored 20 goals in 38 games after he netted a spectacular goal
and Campeón de Campeones twice he was the last surviving player of the matches for the club between 1971 for Brazil, including three goals in five in his Vasco da Gama debut against
Carbajal, who did not wear gloves with León, before taking Unión de 1950 World Cup Mexico squad. and 1979, making him one of the most appearances at the 1978 FIFA World Internacional at Maracanã Stadium.
when he played, spent most of his Curtidores to the play-offs. prolific players in football history. Cup in Argentina as Brazil claimed
18-year playing career with Club León bronze, while he was also at the 1982 He was President of Vasco da Gama
in his homeland. He also had a brief spell in Europe with FIFA World Cup. between 2008 and 2014.
Barcelona before returning to Brazil.
270 271
SALIF
KEÏTA 1946-2023
SAOUD AL
MOHANNADI 1957-2023
The winner of the first African Football The Malian moved to Europe when enjoyed his most prolific seasons, Saoud Al Mohannadi was the vice In 2015, he became the vice president Under his leadership, the AFC delivered
of the Year award in 1970 and one of the he was only 20 years old. He scored producing 71 goals in 72 appearances, president of the Qatar Football of the AFC, a position he held until his its best-ever AFC Asian Cup in the
continent’s sporting legends, Salif Keïta 12 goals in his debut campaign including 42 in 40 in the 1970-1971 Association (QFA) and the AFC, as well death in January this year. United Arab Emirates in 2019, which
died aged 76 in September 2023. in 1967‑1968 and 22 each in the campaign. as a member of the FIFA Council. broke all digital engagement and TV
two subsequent seasons. Boosted Described as “a true servant of viewership records.
Keïta enjoyed a long career in France, considerably by Keïta’s goals, Saint- For Mali, he made his debut as a After serving in a senior leadership the game” by AFC President Shk.
playing with Saint-Étienne and Étienne won the league in three of those 16‑year‑old and was part of the squad role at Al Sadd, the 16-time winners of Salman bin Ebrahim Al Khalifa, Al Al Mohannadi is regarded as one of the
Olympique de Marseille. He also played campaigns, did the double in 1967-1968 that finished second in the 1972 Africa the Qatar Stars League and two-time Mohannadi contributed immensely to most reputable Qatari officials at local,
for Valencia in Spain and Sporting Clube and 1969-1970, and won the Trophée des Cup of Nations. winners of the AFC Champions League, the development and growth of QFA regional and international levels and
in Portugal, before finishing his career in Champions in 1967, 1968 and 1969. Al Mohannadi was appointed the competitions and, in particular, played left a lasting legacy.
the North American Soccer League. In 1994, he created the first training General Secretary of the QFA in 2001. a key role in the transformation of the
Saint-Étienne lost the league title in centre for professional football players AFC Asian Cup.
1970-1971 and 1972-1973. Yet, Keïta in Mali.
272 273
GIANLUCA
LUIS SUÁREZ VIALLI 1964-2023
MIRAMONTES 1935-2023
The only Spanish man to win the He won the Ballon d’Or in 1960 and He was humble about his success in Gianluca Vialli won every major trophy In 1996, he moved to England to play He won his fifth major trophy in less
Ballon d’Or, Luis Suárez Miramontes was runner-up in 1961 and 1964. He the Ballon d’Or, a trophy that eluded on offer in Italy across a 16-year with Chelsea as Ruud Gullit signed him, than three years in charge of Chelsea,
was born in the Spanish region of was also part of the Spanish side who subsequent Spanish superstars, playing career. This included Serie A with the move an immediate success. when they won the FA Cup in 2000.
Galicia but spent the bulk of his career won their first major title with the including Andrés Iniesta, Xavi titles with Sampdoria and Juventus, He lifted the FA Cup and, in his second
in Italy with FC Internazionale. 1964 European Championships. Hernández and Raúl González. the Champions League with Juventus season, as player-manager, won the He was part of Roberto Mancini’s
in 1996, as well as the UEFA Cup and League Cup and Cup Winners’ Cup. backroom team who won the 2020
He won the European Cup in 1964 and After retiring in 1973, Suárez had “So much depends on the era you find UEFA Cup Winners’ Cup. He was a European Championships with a win
1965 and three Italian league titles. three spells coaching Inter. He also yourself living in,” Suárez told FIFA. four‑time Coppa Italia winner. Aged just 33 years and 308 days, Vialli over England, before he had to step
Suárez moved to Inter from Barcelona managed Spain’s national side from “You need the slice of luck that comes was then the youngest manager to win away due to the debilitating nature
after helping them to two Spanish 1988 to 1991 and lead them to the last when another great player of your Vialli scored 16 goals in 59 a major European title. of his pancreatic cancer, which had
league titles, scoring 141 goals in 253 16 at the FIFA World Cup in 1990. time doesn’t perform quite so well. appearances for Italy and was a returned for a second time.
appearances. There have been truly great players key player of the Italy team and the He took Chelsea to a third-placed
who have never won that award. It’s FIFA World Cup in 1986 and 1990. Premier League finish in 1998-1999, his
not that big a deal.” His GBP 12.5 million transfer from last campaign as a player, and bowed
Sampdoria to Juventus in 1992 was a out with the winning goal in a 2-1
world-record fee at the time. home win over Derby.
274 275
ELAINE
NORA WATSON
1935-2023
WATKINS
1957-2023
A pioneering member of the first-ever Hetherington) scoring in the final similar success at Petone, including Manager of the first Australian team Soccer Association, later serving as the and in 1993 was presented with the
New Zealand women’s side and the first against Thailand. three successive Central League titles in to attend the 1978 Women’s World president of the Australian Women’s Order of Australia Medal for services to
woman to be a national coach, Nora 1994, 1995 and 1996. Invitational Tournament in Chinese Soccer Association and then Oceania women’s football.
Watkins left a lasting legacy following A year later, Hetherington moved to Taipei, Watson was a pioneer of Women’s Soccer Federation president
her death in June 2023 aged 65. Miramar Rangers to play alongside her She also took charge of the national side women’s football. for eight years. In 2010, Football Brisbane renamed
New Zealand strike partner Marilyn for a two-match series against Australia the zone’s premier women’s trophy the
At 18, Watkins became a member of the Marshall. She played ten internationals in March 1995 – the first woman to hold Her career began as a team manager in She went on to serve as a tour leader Elaine Watson Cup in honour of her
first-ever New Zealand women’s team for New Zealand, scoring twice. that position. 1964, with her early years of involvement for the first OFC Nations Cup and for the “many years of selfless service”.
when she was part of the team who encompassing all manner of roles, 1988 pilot World Cup in China PR, and
made history by beating Hong Kong, She played for the Miramar Rangers Prior to that, she served as the Football including refereeing and coaching, while was also the first person to be awarded Two of Watson’s blazers are on display at
China 2-0 at the inaugural AFC Women’s first-division side until 1983, and Ferns’ assistant coach between 1989 also attending to administrative duties life membership of the Australian the FIFA Museum, one from when she was
Asian Cup. then coached the team in five of the and 1994, working alongside Dave such as treasurer and finance director. Women’s Soccer Association. the manager of the Matildas and president
next seven seasons. She won five Boardman at the inaugural FIFA of the association, while the second is
The New Zealand team went on to win championships as a Miramar coach Women’s World Cup in China PR in 1991. In 1975, Watson became the foundation She received the Award of Merit from from her time as the president of the
the tournament with Watkins (then between 1985 and 1991 and enjoyed president of the Queensland Women’s the Confederation of Australian Sport Oceania Women’s Football Confederation.
276 277
FIFA REMEMBERS
Shaharuddin Abdullah, Malaysia Silvio Berlusconi, Italy George Chigova, Zimbabwe Egil Johansen, Norway
Attila Abonyi, Australia Satiananthan Bhaskran, Malaysia Karolis Chvedukas, Lithuania Just Fontaine, France
Saeed Al Misnad, Qatar Miroslav Blažević, Bosnia/Croatia Dominique Colonna, France Trevor Francis, England
Sharar Haidar, Iraq Reino Börjesson, Sweden Osvaldo Cruz, Argentina Stanley Franks Jr, Saint Kitts and Nevis
Shaye Al-Nafisah, Saudi Arabia Jaime Bosch Bedia, Puerto Rico Christian Dalger, France Gints Freimanis, Latvia
Yousef Al-Salem, Saudi Arabia François Bracci, France Palhinha, Brazil Josep Maria Fusté, Spain
Marcos Alonso, Spain Craig Brown, Scotland Stéphane Demol, Belgium Italo Galbiati, Italy
Hassan Amcharrat, Morocco Henry Browne, Liberia Camille Dimmer, Luxembourg Ruud Geels, Netherlands
Papa Arko, Ghana Robert Budzynski, France Roberto Dinamite, Brazil Rolf Geiger, Germany
Lars Arnesson, Sweden Norman Burtenshaw, England José Dolgetta, Venezuela Nikolay Ghazaryan, Armenia
Romualdo Arppi Filho, Brazil Henry Caicedo, Colombia Benny Dollo, Indonesia David Gold, England
Christian Atsu, Ghana Antonio Carbajal, Mexico Raphael Dwamena, Ghana Alberto González, Argentina
Tulsidas Balamaran, India Hernán Carrasco, Chile Freddy Elie, Venezuela Sergio Gori, Italy
Clive Barker, South Africa Marc Kanyan Case, France Guillermo Escalada, Uruguay Mohammed Habib, India
Boubakari Bello, Cameroon Ernesto Castano, Italy Miguel Escobar, Colombia Yehezkel Hazum, Israel
Omar Berdiýew, Turkmenistan Sir Bobby Charlton, England Hans Ettmayer, Austria Aki Heiskanen, Finland
Georges Bereta, France Bikram Chaudhary, Nepal Tony Fitzgerald, Republic of Ireland Günter Herrmann, Germany
278 279
Toni Hiro, Tahiti György Kottán, Hungary Ismaila Mabo, Nigeria Moeketsi Molelekoa, South Africa
Horst-Dieter Höttges, Germany Ernst Kozlicek, Austria Esko Malm, Finland Carlos Monín, Paraguay
Fernando Jara, Chile Leonie Aragon, Switzerland Bertrand Marchand, France Tom Mtine, Zambia
Darío Jara, Paraguay Krister Kristensson, Sweden Edgar Marín, Costa Rica Phillimon Mulala, Zambia
Birger Jensen, Denmark Per Kristoffersen, Norway Peter Marti, Switzerland Henning Munk Jensen, Denmark
Papa Amghar Jiddou, Mauritania Michel Kruin, Suriname Raul Machado, Portugal Colin Murphy, England
Jan Jongbloed, Netherlands Willy Kyambadde, Uganda Salem Marwan, Saudi Arabia Juan Carlos Murúa, Argentina
Nader Joukhadar, Syria Bo Larsson, Sweden Néstor Matamala, Chile Vahidin Musemić, Bosnia
Antonio Juliano, Italy Alain Laurier, France Ronald McKinnon, Scotland Kostas Nestoridis, Greece
Harun Jusoh, Malaysia Wojciech Łazarek, Poland Gordon McQueen, Scotland Edington Ng’onamo, Malawi
Volkan Kahraman, Austria Francis Lee, England Loraine Mcdouall, Switzerland Ronnie Nolan, Republic of Ireland
Karounga Keïta, Mali Miklós Lendvai, Hungary Avraham Menchel, Israel Titus Okere, Nigeria
Salif Keïta, Mali Roman Lentner, Poland Rubens Minelli, Brazil Ferran Olivella, Spain
Nahim Khadi, Sierra Leone Giovanni Lodetti, Italy Luis Suárez Miramontes, Spain Jan Olsson, Sweden
A.R. Khaleel, India Charly Loubet, France John Moeti, South Africa Juvencio Osorio, Paraguay
Papi Khomane, South Africa Friedel Lutz, Germany Melika Mohammadi, IR Iran Francisco Osorto, El Salvador
Tony Knapp, England Modeste M’Bami, Cameroon Saoud Al Mohannadi, Qatar Abderrahim Ouakili, Morocco
280 281
Ergun Öztuna, Türkiye Jorge Roldán, Guatemala Eddie Colquhoun, Scotland Terry Venables, England
Ahmet Suat Özyazıcı, Türkiye Per Røntved, Denmark Henri Stambouli, France Gianluca Vialli, Italy
Essop Pahad, South Africa Nelsinho Rosa, Brazil Werner Staub, Switzerland Waldemar Victorino, Uruguay
Theo Pahlplatz, Netherlands Cédric Roussel, Belgium José Sulantay, Chile Josef Vojta, Czechia
Mimis Papaioannou, Greece Gerry Ryan, Republic of Ireland Kamel Tahir, Algeria Nora Watkins, New Zealand
Jong Hwan-park, Korea Republic Federico Sacchi, Argentina Mackaya Tamane, Gabon Elaine Watson, Australia
Marinho Peres, Brazil Victoriano Sánchez Arminio, Spain Paul Tandou, Congo Marco Warren, Bermuda
Georges Perroud, Switzerland Buhran Sargun, Türkiye Carlo Tavecchio, Italy Christos Zanteroglou, Greece
Petar Zhekov, Bulgaria Juan Sarnari, Argentina Eric Thompson, Costa Rica
Odilon Polleunis, Belgium Manfred Schaefer, Austria Billy Thomson, Scotland
Edgar Quinteros, Bolivia Adolf Scherer, Slovakia Rahman Gumbo, Zimbabwe
Oleksandr Radchenko, Ukraine Anas Seidu, Ghana Ari Tissari, Finland
Orazio Rancati, Italy Hans Selander, Sweden Usmon Toshev, Uzbekistan
Rale Rasic, Serbia/Australia Ziya Şengül, Türkiye Ahmet Türkaslan, Türkiye
Ronnie Rees, Wales Vadym Shevchenko, Ukraine Grant Turner, New Zealand
Hans Richter, Germany Pavlo Shkapenko, Ukraine Amancio, Spain
Alfredo Rojas, Argentina Claude Simonet, France Terry Vaughn, United States
282 283
FIFA MEMBER ASSOCIATIONS ANNUAL REPORT 2023
FIFA MEMBER ASSOCIATIONS
AFG AIA ALB ALG AND ANG ARG ARM DOM ECU EGY ENG EQG ERI ESP EST
Afghanistan Anguilla Albania Algeria Andorra Angola Argentina Armenia Dominican Ecuador Egypt England Equatorial Eritrea Spain Estonia
Republic Guinea
B U D A F O OT B A L L
BAR ASS
ND OC
AA IA
GU TI
TI O
N
AN
ARU ASA ATG AUS AUT AZE BAH BAN ETH FIJ FIN FRA FRO GAB GAM GEO
Aruba American Antigua and Australia Austria Azerbaijan Bahamas Bangladesh Ethiopia Fiji Finland France Faroe Islands Gabon Gambia Georgia
Samoa Barbuda
BDI BEL BEN BER BFA BHR BHU BIH GER GHA GIB GNB GRE GRN GUA GUI
Burundi Belgium Benin Bermuda Burkina Faso Bahrain Bhutan Bosnia and Germany Ghana Gibraltar Guinea-Bissau Greece Grenada Guatemala Guinea
Herzegovina
BLR BLZ BOL BOT BRA BRB BRU BUL GUM GUY HAI HKG HON HUN IDN IND
Belarus Belize Bolivia Botswana Brazil Barbados Brunei Bulgaria Guam Guyana Haiti Hong Kong, Honduras Hungary Indonesia India
Darussalam China
CAM CAN CAY CGO CHA CHI CHN CIV IRL IRN IRQ ISL ISR ITA JAM JOR
Cambodia Canada Cayman Islands Congo Chad Chile China PR Côte d’Ivoire Republic of IR Iran Iraq Iceland Israel Italy Jamaica Jordan
Ireland
CMR COD COK COL COM CPV CRC CRO JPN KAZ KEN KGZ KOR KOS KSA KUW
Cameroon Congo DR Cook Islands Colombia Comoros Cabo Verde Costa Rica Croatia Japan Kazakhstan Kenya Kyrgyz Korea Republic Kosovo Saudi Arabia Kuwait
Republic
CTA CUB CUW CYP CZE DEN DJI DMA LAO LBN LBR LBY LCA LES LIE LTU
Central African Cuba Curaçao Cyprus Czechia Denmark Djibouti Dominica Laos Lebanon Liberia Libya St Lucia Lesotho Liechtenstein Lithuania
Republic
284 285
FIFA MEMBER ASSOCIATIONS ANNUAL REPORT 2023
LUX LVA MAC MAD MAR MAS MDA MDV SMR SOL SOM SRB SRI SSD STP SUI
Luxembourg Latvia Macau Madagascar Morocco Malaysia Moldova Maldives San Marino Solomon Somalia Serbia Sri Lanka South Sudan São Tomé and Switzerland
Islands Príncipe
MEX MKD MLI MLT MNE MNG MOZ MRI SUR SVK SVN SWE SWZ SYR TAH TAN
Mexico North Mali Malta Montenegro Mongolia Mozambique Mauritius Suriname Slovakia Slovenia Sweden Eswatini Syria Tahiti Tanzania
Macedonia
TA J I K Ň FUTBOL
NY F
I A
ED
T
N
RKMENIS
ST
ER
E R AT I O
ASIÝASY
AN FO
TÜ
ED
O
F TB
ALL
MSR MTN MWI MYA NAM NCA NCL NED TCA TGA THA TJK TKM TLS TOG TPE
Montserrat Mauritania Malawi Myanmar Namibia Nicaragua New Caledonia Netherlands Turks and Tonga Thailand Tajikistan Turkmenistan Timor-Leste Togo Chinese Taipei
Caicos Islands
ALL NEPAL FOOTBALL ASSOCIATION
NEP NGA NIG NIR NOR NZL OMA PAK TRI TUN TUR UAE UGA UKR URU USA
Nepal Nigeria Niger Northern Norway New Zealand Oman Pakistan Trinidad and Tunisia Türkiye United Arab Uganda Ukraine Uruguay USA
Ireland Tobago Emirates
PAN PAR PER PHI PLE PNG POL POR UZB VAN VEN VGB VIE VIN VIR WAL
Panama Paraguay Peru Philippines Palestine Papua New Poland Portugal Uzbekistan Vanuatu Venezuela British Virgin Vietnam St Vincent and US Virgin Wales
Guinea Islands the Grenadines Islands
PRK PUR QAT ROU RSA RUS RWA SAM YEM ZAM ZIM
Korea DPR Puerto Rico Qatar Romania South Africa Russia Rwanda Samoa Yemen Zambia Zimbabwe
SCO SDN SEN SEY SGP SKN SLE SLV

Scotland Sudan Senegal Seychelles Singapore St Kitts Sierra Leone El Salvador
and Nevis
286 287
FIFA ANNUAL REPORT 2023
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BEYOND

FIFA U-20 WORLD CUP FIFA U-17 WORLD CUP

10 FIFA Secretary General ad interim‘s foreword

12 A message from Fatma Samoura

Welcome to this reflection on the many and varied

OVER THE COURSE OF THIS where I outlined the eleven strategic

I am very proud to present the Annual Report for

A message from Fatma Samoura

AND SHOWING ME numerous United Nations agencies and

UNDERSTANDING, AS WELL The invitation for me to join FIFA in

INCREDIBLE SUPPORT. imagined that I would leave the United

JANUARY JUNE-JULY SEPTEMBER-OCTOBER

FEBRUARY JULY-AUGUST OCTOBER-NOVEMBER

MAY AUGUST-SEPTEMBER DECEMBER

018 2023 AT A GLANCE

FIFA Women’s World Cup Australia & New Zealand 2023TM 20

73rd FIFA Congress 142

062 AROUND FIFA

2023 Financials in review 174

Social responsibility and education 70 2025 Budget 182

Global football development 78 2023 Financial statements 190

Women’s football 82 Annexe 256

Mundial de Clubes FIFA TM

24 FIFA Club World Cup Morocco 2022™

28 FIFA Club World Cup Saudi Arabia 2023™

32 FIFA U-20 World Cup Argentina 2023™

36 FIFA U-17 World Cup Indonesia 2023™

40 The Best FIFA Football Awards™ 2022

46 FIFA World Cup 26™ Official Brand launch

52 FIFA+ and FIFA Digital

AUSTRALIA & NEW ZEALAND 2023™

NEW TIME TO SHINE

REAL MADRID AWARDS

“I must thank the Moroccan Football

FIFA TRIALS LIVE COMMUNICATION

AWAY FROM THE PITCH

The video, shown on broadcasts

MANCHESTER CITY BEAT TOURNAMENT DEBUTANTS

WORLD CUP™ FOR

THE FIRST TIME

In the semi-finals, Fluminense, The Cityzens wasted no time in

FIFA U-20 WORLD

CUP™ FOR THE

FIFA PRESIDENT MEETS

FIFA U-17 WORLD CUP

In the final, Germany went down to

AWARDS OFF THE PITCH

The match was part of the Indonesia

Makalou Diarra drug consumers, members of other

Following the match, over 50 players

Mathis Claudio FIFA U-17 World Cup final.

ADIDAS GOLDEN GLOVE

FIFA FAIR PLAY TROPHY

ALEXIA PUTELLAS AND LIONEL

AWARDS™ 2022 FIFA Men’s Player accolades respectively. This

play were recognised in Paris,

REST OF THE BEST

Karim Erling Alex Morgan

THE BEST FIFA SPECIAL AWARD –

FIFA WORLD CUP 26™