No FIFA officials have been convicted in relation to the infamous ISL issue, said a statement released on Tuesday by FIFA in response to BBC's allegations.
"The matters concerning the case 'ISL/ISMM' which are referred to date back many years ago and were investigated by the relevant authorities in Switzerland," said the statement.
"In its verdict of 26 June 2008, the Criminal Court of Zug had not convicted any FIFA Officials. It is therefore important to stress again the fact that no FIFA officials were accused of any criminal offence in these proceedings.
"Furthermore, it is important to recall that the decision was made on matters which took place prior to the year 2000 and there has been no court conviction against FIFA. The investigation and the case are definitely closed," the statement said.
BBC documentary program Panorama aired on Monday alleged FIFA executive committee members Ricardo Teixeira of Brazil, Confederation of African Football chief Issa Hayatou and South American head Nicolas Leoz took bribes from ISL.