25 | Contract liabilities
| in TUSD | 2022 | 2021 |
|---|---|---|
| Contract liabilities as at 1 January | 2,626,033 | 1,445,572 |
| Revenue recognised that was included in the contract liability balance at the beginning of the period | -2,490,606 | -222,631 |
| Increases due to payments made or payments due, excluding amounts received as revenue during the period | 129,708 | 1,403,092 |
| Contract liabilities as at 31 December | 265,135 | 2,626,033 |
| Of which current | 233,458 | 2,511,451 |
| Of which non-current | 31,677 | 114,582 |
Contract liabilities are recognised if FIFA has received consideration or the amount is due in advance of FIFA’s performance under a contract. They are recognised as revenue when FIFA satisfies its contractually agreed performance obligations to the customer.