ITF

8. REVENUE FROM CONTRACTS WITH CUSTOMERS (a) Disaggrega on of revenue from contracts with customers The group derived revenue from the transfer of goods and services over me and at a point in me for the following revenue streams: Subscrip ons and authorisa on fees Sponsorship rights Receipts from events Hopman Cup income Media rights and licensing income Development Fund income An -doping Data sales Olympics Other income The group does not expect to have any contracts where the period between the transfer of the promised goods or services to the customer and payment by the customer exceeds one year. As a consequence, the group does not adjust any of the transac on prices for the me value of money. (b) Assets and liabili es related to contracts with customers The group has recognised the following assets and liabili es related to contracts with customers: Current contract assets (accrued income - see note 27) Current contract liabili es Non-current contract liabili es Total contract liabili es (Receipts in advance are principally in rela on to Davis Cup, Olympic deferred income and GSDF deferred income - note 33) Notes (Forming part of the financial statements) 2,258 17,617 2,194 - 14,222 - 4,284 12,658 5,773 1,162 60,168 2,249 17,180 2,121 - 13,291 - 3,241 12,522 5,773 961 57,338 962 1,884 4,635 374 209 2,718 3 - 181 1,701 12,667 905 1,768 4,221 353 219 2,203 332 - - 1,547 11,548 2018 Timing of revenue recogni on 2017 Timing of revenue recogni on Point in Time $000 Point in Time $000 Over Time $000 Over Time $000 2018 $000 2017 $000 1,513 39,403 - 39,403 898 26,084 5,773 31,857 ITF ANNUAL REPORT AND FINANCIAL STATEMENTS / 20

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