Article 105
Costs and Expenses
1. Costs and expenses shall be paid by the unsuccessful party.
2. If there is no unsuccessful party, they shall be borne by FIFA.
3. If considered fair to do so, they may be split among several parties.
4. The body that rules on the substance of the matter decides how costs and expenses shall be allocated and the relevant amounts are stipulated by the chairman. These rulings are not subject to appeal.
5. The chairman may exceptionally decide to curtail or dispense with costs and expenses.