18 | Contract assets
| in TUSD | 31. Dez. 2022 | 31. Dez. 2021 |
|---|---|---|
| Aktive Vertragsposten | 192 947 | 69 113 |
| Vertragserwerbskosten | 2 280 | 19 610 |
| Total aktive Vertragsposten | 195 227 | 88 723 |
Contract assets relate to FIFA’s past performance under a contract for which the customer has not yet paid consideration or before payment is due. They are transferred to receivables when the right to receive payment becomes unconditional. Contract assets are regularly reviewed for impairment indicators.
Significant changes in contract asset balances during the period are as follows:
| in TUSD | 2022 | 2021 |
|---|---|---|
| Aktive Vertragsposten per 1. Januar | 69 113 | 100 627 |
| Umgliederung von zu Beginn der Periode erfassten aktiven Vertragsposten in Forderungen | -68 931 | -100 627 |
| Zunahme infolge Änderungen bei der Messung des Leistungsfortschritts | 192 944 | 68 977 |
| Wertminderung (Verlust)/Auflösung | -179 | 136 |
| Aktive Vertragsposten per 31. Dezember | 192 947 | 69 113 |
| davon kurzfristig | 192 947 | 69 113 |
| davon langfristig | 0 | 0 |
| in TUSD | 2022 | 2021 |
|---|---|---|
| Vertragserwerbskosten per 1. Januar | 19 610 | 11 862 |
| Kosten, die während des Jahres für Vertragsabschlüsse angefallen sind | 50 790 | 10 577 |
| Amortisation, die in der Periode als Kosten für die Erbringung von Dienstleistungen erfasst wurde | -68 120 | -2 829 |
| Vermögenswerte aus Vertragskosten per 31. Dezember | 2 280 | 19 610 |
FIFA has recognised contract acquisition costs arising from the capitalisation of incremental agency fees. These costs have been incurred in order to obtain certain Asian television broadcasting rights and contracts with FIFA Marketing Affiliates.
The contract acquisition costs are amortised in line with the pattern of when services are actually provided to the customers.
| in TUSD | 2022 | 2021 |
|---|---|---|
| Gesamtbetrag des Transaktionspreises, der langfristigen Verträgen, die per 31. Dezember teilweise oder gar nicht erfüllt wurden, für die Periode 2023–2026 zugewiesen wurde | 2 587 972 | 2 466 019 |
| Davon | ||
| – Fernsehrechte | 1 913 278 | 1 891 601 |
| – Marketingrechte | 602 104 | 564 683 |
| – Lizenzrechte | 72 590 | 9 735 |
The above table includes revenue expected to be recognised in FIFA’s 2023-2026 business cycle ending with the FIFA World Cup™ in 2026 and is related to performance obligations that are unsatisfied during the reporting period. Revenue from unsatisfied performance obligations at 31 December 2022, which is expected to be recognised in the cycles ending in 2030 and 2034, amounted to USD 1,174 million (as at 31 December 2021: USD 1,174 million). Contracted revenue will be recognised in line with the transfer of control over services as described in Note E.