The list is voted for by a panel of experts ranging from players and coaches to journalists and broadcasters from around the world.
Judges are sent a longlist of 450 footballers and asked to rank their top 40 who are given a corresponding points value.
In 2019, the panel consisted of 93 judges from 44 countries across five continents including newly-appointed USWNT and reigning NWSL champion head coach Vlatko Andonovski, and FIFA Female Player of the Century and legendary China international Sun Wen.
The United States has been the most represented nation in total (123) with a record 19 individuals in 2019.
Clubs are counted when a player in the Top 100 played for that team in the same calendar year they were selected.