Consolidated balance sheet

in TUSD	Note	31 Dec 2023	31 Dec 2022
Assets
Cash and cash equivalents	[16]	391,924	1,708,102
Receivables	[17]	220,946	357,850
Derivative financial assets	[31]	8,174	10,696
Financial assets	[23]	3,135,165	2,855,744
Contract assets	[19]	53,722	195,227
Prepaid expenses and accrued income	[18]	65,516	157,729
Inventories	[20]	36,549	992
Current assets		3,911,996	5,286,340
Property and equipment	[21]	272,477	272,835
Intangible assets	[22]	22,574	27,730
Derivative financial assets	[31]	3,923	8,126
Financial assets	[23]	1,205,726	1,180,680
Contract assets	[19]	3,699	0
Prepaid expenses	[18]	69,958	19,831
Non-current assets		1,578,357	1,509,202
Total assets		5,490,353	6,795,542
Liabilities and reserves
Payables	[24]	81,802	653,434
Contract liabilities	[26]	122,625	233,458
Accrued expenses and deferred income	[25]	769,733	1,305,740
Derivative financial liabilities	[31]	81,056	102,970
Lease liabilities	[28]	9,236	10,063
Current liabilities		1,064,452	2,305,665
Contract liabilities	[26]	340,294	31,677
Accrued expenses and deferred income	[25]	225,543	238,272
Post-employment benefit obligation	[32]	45,442	16,989
Provisions	[27]	58,551	54,960
Derivative financial liabilities	[31]	170	0
Lease liabilities	[28]	191,209	176,720
Non-current liabilities		861,209	518,618
Total liabilities		1,925,661	2,824,283
Association capital	[29]	4,104	4,104
Cash flow hedge reserves	[31]	6,668	12,255
Foreign currency translation reserves		1,673	-445
Fair value reserves of financial assets at FVOCI		-62,434	-82,504
Restricted reserves	[29]	3,614,681	4,037,849
Total reserves		3,564,692	3,971,259
Total liabilities and reserves		5,490,353	6,795,542

The notes form an integral part of FIFA’s consolidated financial statements for 2023.

FIFA’s consolidated cash flow statements represents the cash inflows and outflows in 2023 and 2022.