The adjudicatory chamber of FIFA's Ethics Committee has provided Sepp Blatter and Michel Platini with the written reasons for their eight-year suspensions from football.
The pair, scrutinised for a $2million payment made to UEFA president Platini by FIFA in 2011, were banned from all football-related activity in December after being judged to have broken rules on conflicts of interest, breach of loyalty and offering or receiving gifts.
By sending them written reasons for the punishments, the Ethics Committee has fulfilled its obligation to do so in the first half of January.
Blatter and Platini had already signalled an intention to appeal and their lawyers now have the opportunity to do so after receiving the document.
If they chose to do so, their initial appeal will go through the FIFA Appeal Committee prior to any potential involvement of the Court of Arbitration for Sport.
FIFA's election congress is due to take place on February 26, but Platini has already withdrawn his candidacy to replace Blatter at the helm.