The category “Operational buildings” refers to the Home of FIFA, the FIFA Museum and two other buildings in Zurich.
The FIFA Museum opened in February 2016, primarily with the objective of brand-building and education.
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.
In 2021, FIFA evaluated key assumptions used for any indicator which requires an impairment test to be performed. Based on this analysis, FIFA did not identify any indicators for impairment and therefore did not recognise any impairment for property and equipment in 2021.