Zurich - FIFA lawyers say former top officials Sepp Blatter, Jerome Valcke and Markus Kattner awarded themselves pay rises and World Cup bonuses totaling $80 million over 5 years.
FIFA says the contracted payments appear to break Swiss law, and evidence will be given to American and Swiss federal prosecutors who are investigating corruption implicating the world soccer body.
Also read: FIFA headquarters searched, documents seized - prosecution
FIFA revealed details of the contracts of its former president Blatter, fired former secretary general Valcke and fired finance director Kattner one day after Swiss police raided FIFA to seize evidence.
The raid included searches in the office of Kattner who was fired last week.
Swiss attorney general Michael Lauber opened criminal proceedings against Blatter last September, and against Valcke in March.
Both are suspected of criminal mismanagement of FIFA money.