HEAD TO HEAD · 2019–2022 CYCLE

FIFA vs WUFO

The same revenue. Two different allocations.

SHARED REVENUE BASE

FIFA’s actual Qatar 2022 cycle revenue · USD million

7,567.916 M USD

FIFA · actual expenditure

Audited historical figures

6,623.210 M USDExpenditure and allocated funds
944.706 M USDResult before tax and financial result
87.52% Expenditure and allocated funds12.48% of shared revenue

WUFO · proportional scenario

Same revenue · hypothetical allocation by legal percentages

7,567.916 M USDAllocated across 17 lines
0.000 M USDBalance of comparative envelope
64.73% Development35.27% Other lines0.00% Balance
Both sides start with FIFA’s actual Qatar 2022 cycle revenue of USD 7,567.916m. FIFA shows expenditure actually recorded in 2019–2022. WUFO hypothetically allocates that entire same envelope across its 17 lines using the corpus’s legal expenditure percentages.

FIFA · actual expenditure

Line-by-line allocation · M USD · % of shared revenue

Competitions & EventsFIFA Annual Report 2022 ↗
2,542.326 M33.59% of shared revenue
Football GovernanceFIFA Annual Report 2022 ↗
147.196 M1.95% of shared revenue
FIFA Governance & AdministrationFIFA Annual Report 2022 ↗
766.657 M10.13% of shared revenue
Marketing & TV BroadcastingFIFA Annual Report 2022 ↗
269.351 M3.56% of shared revenue
COVID-19 relief · stage 3FIFA Annual Report 2022 ↗
321.500 M4.25% of shared revenue
Total expenditure
87.52% of shared revenue
6,623.210 M
Result before tax and financial result12.48% of shared revenue944.706 M

WUFO · proportional scenario

Amount from shared revenue · legal expenditure share · M USD

Three protected development lines
WUFO Development Program
REG-24 / RULE-7 ↗1,920 M · WUFO legal benchmark
2,710.556 M35.82% of WUFO expenditure
National Football Development Partnerships
REG-24 / RULE-8 ↗1,250 M · WUFO legal benchmark
1,764.661 M23.32% of WUFO expenditure
Confederation Development Fund · six Historical Confederations
REG-24 / RULE-9 ↗300 M · WUFO legal benchmark
423.761 M5.60% of WUFO expenditure
64.73% of shared revenue4,898.978 M
Fourteen other lines
World League · logistics
REG-24 / RULE-10 ↗785.45 M · WUFO legal benchmark
1,108.589 M14.65% of WUFO expenditure
World League · referees and officials
REG-24 / RULE-11 ↗30 M · WUFO legal benchmark
42.376 M0.56% of WUFO expenditure
Club Benefit Programme
REG-24 / RULE-12 ↗91.38 M · WUFO legal benchmark
128.642 M1.70% of WUFO expenditure
WUFO Championship Cup A–G · logistics
REG-24 / RULE-13 ↗348.81 M · WUFO legal benchmark
492.622 M6.51% of WUFO expenditure
Championship Cup · Category A prize money
REG-24 / RULE-14 ↗53 M · WUFO legal benchmark
74.915 M0.99% of WUFO expenditure
WUFO central administration
REG-24 / RULE-15 ↗90 M · WUFO legal benchmark
127.128 M1.68% of WUFO expenditure
Development fiduciary and external audit
REG-24 / RULE-16 ↗20 M · WUFO legal benchmark
27.998 M0.37% of WUFO expenditure
Free Streaming Backstop
REG-24 / RULE-17 ↗10 M · WUFO legal benchmark
14.378 M0.19% of WUFO expenditure
Club Protection Programme
REG-24 / RULE-18 ↗170 M · WUFO legal benchmark
239.879 M3.17% of WUFO expenditure
Anti-doping
REG-24 / RULE-19 ↗20 M · WUFO legal benchmark
27.998 M0.37% of WUFO expenditure
Central sports medicine
REG-24 / RULE-20 ↗10 M · WUFO legal benchmark
14.378 M0.19% of WUFO expenditure
Integrity and investigations
REG-24 / RULE-21 ↗10 M · WUFO legal benchmark
14.378 M0.19% of WUFO expenditure
Champion of Champions
REG-24 / RULE-22 ↗2 M · WUFO legal benchmark
3.027 M0.04% of WUFO expenditure
General and contingency reserve
REG-24 / RULE-23 ↗250 M · WUFO legal benchmark
352.630 M4.66% of WUFO expenditure
Total expenditure
100.00% of shared revenue
7,567.916 M
Balance of comparative envelope0.00% of shared revenue0.000 M

WUFO legal benchmark

5,750 MReference central revenue
5,360.65 MReference expenditures · 17 lines
389.35 MReference arithmetic cycle result

The corpus sets USD 5,750m revenue and USD 5,360.65m expenditure as founding benchmarks. This comparison treats all Qatar 2022 revenue as a hypothetical WUFO expenditure envelope; it is not an approved budget. STA / ART-86 ↗ · REG-24 / RULE-2 ↗

How to read this comparison

Each WUFO amount = USD 7,567.916m × its published legal percentage / 100.01. Corpus percentages add to 100.01% due to rounding; normalization keeps the printed percentages unchanged while allocating exactly 100% of the comparison envelope. Legally these percentages describe expenditure, not revenue. Original founding amounts are shown for reference.

Both sides start with FIFA’s actual Qatar 2022 cycle revenue of USD 7,567.916m. FIFA shows expenditure actually recorded in 2019–2022. WUFO hypothetically allocates that entire same envelope across its 17 lines using the corpus’s legal expenditure percentages.

FIFA spent USD 6,623.210m, or 87.52% of revenue, leaving USD 944.706m before tax and financial result. In this WUFO scenario 100% of the comparison envelope is allocated; a zero balance here does not describe WUFO’s founding cycle result or an actual approved budget.

Separately, STA / ART-86 and REG-24 set USD 5,750m revenue and USD 5,360.65m expenditure as founding benchmarks. The 17 published expenditure percentages add to 100.01% due to rounding; the calculation normalizes them to 100%. Reserve is counted once inside the 17 lines.

The supplied FIFA DOCX contains a USD 4,483m table that does not reconcile with full official 2019–2022 expenses; this sheet uses FIFA’s annual report. The WUFO DOCX says “5 Unions”; the current corpus assigns line 3 to six Historical Confederations.

Sources and legal foundations

Both columns begin with the same revenue. WUFO’s published percentages are shares of expenditure, applied to the entire revenue envelope only for this comparison scenario.