Article R122-2 of the French Sports Code
The income referred to in article R. 122-1 includes the total income (excluding tax) from all ticketed events organised by the association, and in particular : 1° The amount of admission fees paid, in any form whatsoever, for access to these events; 2° Advertising income of any kind; 3° Proceeds from audiovisual exploitation rights paid to the association, including reproduction rights.