27 | Leases
FIFA is a lessee and has contracts for various buildings, offices and other equipment as well as land that are accounted for by recognising a right-of-use asset and a lease liability. Set out below are the carrying amounts of FIFA’s right-of-use assets and lease liabilities as well as their movements during the period. For the carrying amounts of FIFA’s right-of-use assets, please also refer to Note 20 – Property and equipment.
| in TUSD | Gemietete Betriebsgebäude | Gepachtetes Land | Gemietete Büros und sonstige Einrichtungen | Total Vermögenswerte aus Nutzungs- rechten | Total Leasingverbindlichkeiten |
|---|---|---|---|---|---|
| Saldo per 1. Januar 2022 | 114 070 | 2 435 | 117 | 116 622 | 187 352 |
| Zugänge | 11 293 | 0 | 0 | 11 293 | 11 293 |
| Abschreibungen | -8 744 | -71 | -70 | -8 885 | |
| Zinsaufwand | 4 256 | ||||
| Zahlungen | -14 114 | ||||
| Fremdwährungseffekt | -1 381 | 0 | 0 | -1 381 | -2 004 |
| Saldo per 31. Dezember 2022 | 115 238 | 2 364 | 47 | 117 649 | 186 783 |
| davon kurzfristig | 0 | 0 | 0 | 0 | 10 063 |
| davon langfristig | 115 238 | 2 364 | 47 | 117 649 | 176 720 |
| in TUSD | Gemietete Betriebsgebäude | Gepachtetes Land | Gemietete Büros und sonstige Einrichtungen | Total Vermögenswerte aus Nutzungs- rechten | Total Leasingverbindlichkeiten |
|---|---|---|---|---|---|
| Saldo per 1. Januar 2021 | 120 648 | 2 506 | 296 | 123 450 | 198 116 |
| Zugänge | 4 822 | 0 | 0 | 4 822 | 4 822 |
| Abschreibungen | -8 448 | -71 | -179 | -8 698 | |
| Zinsaufwand | 4 701 | ||||
| Zahlungen | -14 379 | ||||
| Fremdwährungseffekt | -2 952 | 0 | 0 | -2 952 | -5 908 |
| Saldo per 31. Dezember 2021 | 114 070 | 2 435 | 117 | 116 622 | 187 352 |
| davon kurzfristig | 0 | 0 | 0 | 0 | 8 938 |
| davon langfristig | 114 070 | 2 435 | 117 | 116 622 | 178 414 |
Set out below is the maturity analysis of contractual undiscounted cash flows as at 31 December:
| in TUSD | 31. Dez. 2022 | 31. Dez. 2021 |
|---|---|---|
| Bis zu einem Jahr | 14 427 | 13 784 |
| 1–5 Jahre | 41 452 | 43 067 |
| Mehr als 5 Jahre | 186 217 | 188 347 |
| Saldo per 31. Dezember | 242 096 | 245 198 |
FIFA recognised lease expenses from short-term leases of USD 0.4 million (2021: USD 0.3 million) for the year ended 31 December 2022. There are no leases to which FIFA is committed that have not yet commenced.