|
in TUSD
|
Operational buildings
|
Assets under construction
|
Land
|
Office and other equipment
|
Right-of-use assets
|
Total
|
|---|---|---|---|---|---|---|
| Cost | ||||||
| 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 |
| Reclassifications | 2,716 | -3,490 | 0 | 401 | 0 | -373 |
| Foreign exchange effects | -1,892 | -127 | 0 | -97 | -1,396 | -3,512 |
| 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 |
| Reclassifications | 1,320 | -1,607 | 0 | 323 | 0 | 36 |
| Foreign exchange effects | 18,893 | 3 | 0 | 1,127 | 12,334 | 32,357 |
| Disposals | 0 | 0 | 0 | -1,196 | -8,232 | -9,428 |
| Balance as at 31 December 2023 | 433,818 | 459 | 14,276 | 52,482 | 160,975 | 662,010 |
| Accumulated depreciation | ||||||
| Balance as at 1 January 2022 | 267,183 | 0 | 0 | 38,483 | 22,267 | 327,933 |
| Depreciation | 16,350 | 0 | 0 | 3,128 | 8,885 | 28,363 |
| Foreign exchange effects | -808 | 0 | 0 | -51 | -15 | -874 |
| Disposals | 0 | 0 | 0 | 0 | 0 | 0 |
| Balance as at 31 December 2022 | 282,725 | 0 | 0 | 41,560 | 31,137 | 355,422 |
| 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 |
| Balance as at 31 December 2023 | 309,440 | 0 | 0 | 44,571 | 35,522 | 389,533 |
| Net carrying amount | ||||||
| As at 31 December 2022 | 130,145 | 784 | 14,276 | 9,981 | 117,649 | 272,835 |
| As at 31 December 2023 | 124,378 | 459 | 14,276 | 7,911 | 125,453 | 272,477 |
The “Operational buildings” line item refers to the Home of FIFA, the FIFA Museum and two other buildings in Zurich. FIFA’s management has assessed that the museum should not be considered a separate cash-generating unit (CGU) for the purposes of impairment testing. Residential apartments have been identified as a separate CGU. FIFA did not identify any triggering events for impairment and therefore did not recognise any impairment for property and equipment in 2023.