ITF

22 7. Sponsorship, compe on and television income 2023 $000 2022 $000 Davis Cup licence fee 25,390 32,298 Sponsorship rights 28,610 7,928 Receipts from events 10,714 5,280 Hopman Cup hos ng fee 332 - Media rights and licensing income 8,823 2,651 Billie Jean King Cup unusual income - 12,577 73,869 60,734 Timing of revenue recogni on Timing of revenue recogni on Point in me 2023 $000 Over me 2023 $000 Point in me 2022 $000 Over me 2022 $000 Subscrip ons and authorisa on fees 1,074 2,580 979 2,499 Sponsorship, compe on and television 29,140 44,729 17,188 43,544 Data sales - 24,335 - 20,756 Development Fund income (GSPDP and WTDF) 2,978 - 2,698 - Olympics – 7,695 – 7,818 An -doping – – 21 – Other income 4,455 497 1,645 1,155 37,647 79,836 22,531 75,772 Davis Cup licence fee The 2023 Davis Cup licence fee of $25.4m represents money retained from the cash security deposit in line with the provisions of the contract. Further details are provided in note 39. Billie Jean King Cup unusual income In 2021, the ITF filed a Request for Arbitra on with the Court of Arbitra on for Sport (CAS) regarding the terminated Billie Jean King Cup Finals Budapest hos ng agreement. As a result of the CAS hearing, the ITF was awarded $20.0m, of which $8.0m had already been received, plus interest for late payment. The group accounts recognise the net $12.0m plus interest of $0.6m, received in the 2022 financial year, as unusual income. 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: NOTES (CONTINUED, FORMING PART OF THE FINANCIAL STATEMENTS) 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. Notes

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