Notes

7. Competitions & Events

in TUSD
2023
2022
FIFA World Cup™01,831,193
FIFA Women’s World Cup Australia & New Zealand 2023™498,7210
FIFA U-20 World Cup Argentina 2023™34,3970
FIFA Club World Cup Saudi Arabia 2023™24,0370
FIFA U-17 World Cup Indonesia 2023™17,1590
FIFA Women’s World Cup™ intercontinental play-off matches14,9160
FIFAe tournaments 20239,6990
Blue Stars/FIFA Youth Cup 2023™1,0570
FIFA Club World Cup Morocco 2022™25,7950
The Best FIFA Football Awards™ 202213,0790
FIFA U-20 Women’s World Cup Costa Rica 2022™016,311
FIFA U-17 Women’s World Cup India 2022™015,563
Blue Stars/FIFA Youth Cup 2022™0881
FIFA Club World Cup Qatar 2021™023,429
The Best FIFA Football Awards™ 202102,169
FIFA World Cup™ intercontinental play-off matches02,177
FIFAe tournaments 2022012,011
FIFA events from previous cycles-43,693-119,529
Value-in-kind and other61,865130,223
Total other FIFA events158,31183,235
FIFA Club Protection Programme28,35622,249
Personnel expenses55,94961,137
Depreciation of property and equipment5,2857,544
Total Competitions & Events746,6222,005,358

FIFA World Cup™

The FIFA World Cup 26™ will be held in Canada, Mexico and the United States, starting in June 2026. This will mark the tournament’s return to North America for the first time in 32 years, with three countries co-hosting a World Cup for the first time. Preparations for the competition are well advanced. Local event organising units tasked with the operational event delivery have been set up in all three host countries, combining FIFA’s expertise with local knowledge and best practices. FIFA is in constant exchange with the 16 Host Cities and is working hand in hand with the Host Committees. This will ensure that each venue will provide unique experiences to the millions of fans who will attend the biggest FIFA World Cup™ to date. Expenses for the FIFA World Cup 26 that were incurred by the end of 2023 have been deferred and will be recognised in the income statement in 2026, the year in which the event will take place. These costs were incurred as part of the organisation of the tournament and amounted to USD 65 million by the end of 2023. Costs connected to ramping up the local event organising units and their respective workforce amounted to USD 9.3 million, TV production costs totalled USD 2.2 million, and costs related to any work performed in cooperation with the Host Cities and general event-management expenses amounted to USD 53.5 million, which includes marketing, ICT and operational services. Costs incurred for the FIFA World Cup 2022™ in Qatar were recognised in the year 2022. Supplementary entries for this tournament that arose during 2023 have been allocated to the “FIFA events from previous cycles” line item.

FIFA Women’s World Cup™

The ninth edition of the FIFA Women’s World Cup™, held in Australia and Aotearoa New Zealand in 2023, was undeniably an outstanding tournament, as it broke attendance records and reached a truly global audience. Australia and Aotearoa New Zealand were the perfect co-hosts, allowing the FIFA Women’s World Cup to become a triumphant showcase for women’s football with global appeal. From a financial perspective, all related expenses are fully recognised in profit or loss, representing the outflow of economic benefits that arise in the normal course of organising an event. The total amount expensed for the FIFA Women’s World Cup 2023™ was USD 498.7 million. The main cost categories were tournament funding and Club Benefits Programme amounting to USD 152 million, workforce at USD 68.3 million, TV operations at USD 39.3 million, and further costs to prepare and organise the event at USD 239.1 million.

Other FIFA events

Other FIFA events in 2023 included the Blue Stars/FIFA Youth Cup 2023™, the FIFA Club World Cup 2023™, the FIFAe tournaments 2023, the FIFA U-17 World Cup 2023™ and the FIFA U-20 World Cup 2023™. The FIFA Club World Cup 2022™ and The Best FIFA Football Awards™ 2022, which were postponed from 2022 until early 2023, are included here as well. Expenses for other FIFA events are recognised in the year in which the respective events take place and include the event organising costs, such as promotion, production, prize money, accommodation and operations. The FIFA Beach Soccer World Cup 2023™ and The Best FIFA Football Awards™ 2023 were postponed from 2023 to early 2024. Expenses incurred by the end of 2023 for these postponed FIFA events have been deferred and will be recognised in profit or loss in the year in which the respective events take place. In 2023, the “FIFA events from previous cycles” line item consists of the release of accruals in connection with cost savings related to the FIFA World Cup Qatar 2022™. In 2022, FIFA events from previous cycles benefited from the release of provisions of USD 120 million in connection with legal cases related to the 2018 FIFA World Cup Russia™ and the 2014 FIFA World Cup Brazil™. The release of the legal provision was either the result of court decisions or of an expired limitation period. These circumstances led to a re-evaluation of the need for a provision (Note 27). The “Value-in-kind and other” line item refers to expenditures for overall operations as well as for value-in-kind costs, which include predetermined services and the supply of goods used in connection with other FIFA events.

FIFA Club Protection Programme

Under the FIFA Club Protection Programme, clubs are compensated for any injuries due to an accident sustained by their players while on duty with senior men’s or women’s representative “A” teams for matches on dates listed in the International Match Calendars. FIFA provides compensation up to a maximum amount for losses incurred by the football club during the period that the football player is temporarily totally disabled. Costs for the FIFA Club Protection Programme are costs for FIFA and are recognised in the year they are incurred. In 2023, 105 incidents were counted and the expenditure in the FIFA Club Protection Programme line item was USD 28.4 million (2022: USD 22.2 million).

More

6. Other income

8. Development & Education