Revenue Sources: Parties’ Fees Lead, IOC a Minority Funder
- 57.1% (CHF 13.78 million) came from fees paid by case parties, making it the largest revenue stream.
- 32.5% (CHF 7.85 million) was contributed by the IOC, accounting for less than a third of total income.
- 10.4% (CHF 2.5 million) came from FIFA, while the remaining 260,000 CHF (0.0%) was from other sources.
Why FIFA Contributes? Ties to Football Disputes
FIFA’s funding is linked to its stake in CAS’ work. In 2024, CAS handled 842 ordinary and appeal cases, with 322 involving "employment-related" contract disputes—most of which involved football players or clubs. As the primary beneficiary of a unified arbitration platform for such disputes, FIFA’s financial support aligns with its interest in efficient resolution of football-related legal issues.
Expenses and Financial Health
Key expenses included arbitration costs (CHF 12.05 million) and personnel costs (CHF 8.8 million). ICAS reported a slight operating loss in 2024 but achieved a small surplus by year-end thanks to investment returns. Total assets stood at CHF 61.31 million, with reserves of CHF 9.42 million.
The report underscores CAS’ financial structure: While the IOC is a significant funder, the majority of revenue comes directly from case fees, reinforcing its independence in sports arbitration.
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