11. Marketing & TV Broadcasting

Marketing and TV broadcasting expenses reflect the costs incurred by the FIFA Partnerships & Media Division to commercialise FIFA’s marketing and broadcasting rights. In this context, FIFA ensures proper monitoring, support and promotional activities for the rights transferred to Commercial Affiliates. Expenditure on marketing rights related primarily to customer experience management and associated software and applications, with a focus on sales, customer service, marketing automation and analytics. Other marketing techniques, such as digital and brand marketing, were also used to help FIFA expand its customer base and revenue levels. Broadcast and media rights expenses include broadcast services, FIFA films and products, and all forms of content that are broadcast or streamed digitally. Expenditure on licensing rights mainly related to licensing partnerships and the FIFA Quality Programme, under which manufacturers can enter into a licensing agreement to use the prestigious FIFA Quality marks for products, technologies and pitch surfaces that have passed the rigorous testing process. Sales commission and other mainly relates to recognised agents’ fees and value-in-kind expenses. In 2023, sales commission costs were amortised to profit or loss in accordance with the revenue pattern of the respective underlying revenue contracts under IFRS 15 (see Note 19 – Contract assets).