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2014 ITF Report & Accounts

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64 ITF FINANCIAL STATEMENTS NOTES (FORMING PART OF THE FINANCIAL STATEMENTS) Country of Year end Class of Incorporation reporting date shares held Ownership ITF Limited (ITF Limited also operates a branch Bahamas 31 December Ordinary 100% office in Basel, Switzerland) ITF Licensing (UK) Limited UK 31 December Ordinary 100% Roehampton Investments Limited Bahamas 31 December Ordinary 100% Wholly owned subsidiary of ITF Licensing (UK) Limited Hopman Cup Pty Limited Australia 31 March Ordinary 100% 2014 2013 $000 $000 Finished goods 282 221 2014 2013 $000 $000 Trade receivables 6,847 7,881 Other receivables 713 1,095 Prepayments and accrued income 3,350 3,757 10,910 12,733 23. Investments in subsidiaries The Trust has the following investments in subsidiaries: 24. Inventories 25. Trade and Other Receivables

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