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Public financing for film and television content : the state of soft money in Europe
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Vis
Hylly
  • TALAVERA 07
Henkilönnimi
  • Talavera, Julio.
Nimeke- ja vastuullisuusmerkintö
  • Public financing for film and television content : the state of soft money in Europe
Julkaistu
  • European Audiovisual Observatory, Strasbourg : 2016.
SAB-luokituskoodi
  • 07
Muu luokituskoodi
  • 07
Ulkoasutiedot
  • 108 s.
Huomautus sisällöstä, tiivistelmä tms.
  • The European Audiovisual Observatory has been tracking the volume and structure of public financing of films, TV programmes and other audiovisual content for almost 20 years and has just published its latest report on the subject. “Public financing for film and television content – The state of soft money in Europe” covers: 35 European Countries direct public funding through the film funds fiscal incentives mandatory obligations for broadcasters guarantee facilities The report covers the years 2010 – 2014 and has four main sections. The first and main section is dedicated to the analysis of the 250 funds in operation. The basic indicators tracked by the report are number of funds and their evolution; income by type and source (government budgets – levies – taxes – lottery, etc.); spend by type of activity (development, film production, TV production, distribution, promotion, etc.). The indicators of this first section are broken down by geographical level (national/federal, regional/local and supranational) as well as by country. The second section establishes a typology for fiscal incentive schemes and gives a detailed list of existing mechanisms in Europe. It further looks at the impact and benefits of these schemes (see also a previous Observatory report on the subject of fiscal incentives). The third section covers all mandatory obligations for public and private broadcasting companies to invest into the production of audiovisual works (see also a previous Observatory report focusing on the legal aspects of broadcasters’ investment obligations). The fourth section focuses on a relatively new instrument, guarantee facilities. The report describes the European Commission’s guarantee facility to be launched by the end of 2016 by the European Investment bank. The geographical scope includes all 28 EU members -except Malta- plus Albania*, Bosnia and Herzegovina, ex-Yugosloav Republic of Macedonia, Iceland, Norway, Russia*, Switzerland and Turkey (* only in the funding body population). See sample pages and list of tables/graphs at the bottom. Content list Executive summary INTRODUCTION PUBLIC FUNDING IN EUROPE 1. Towards a methodology to measure public funding 1.1. Indicators and geographical levels What makes a fund a fund? How to count a fund? Income Why do they call it spend when they mean commitment? Spending categories Avoiding double counting How to calculate estimates 1.2. Scope and coverage rates 2. Funding body population Geographical distribution Evolution of the funding body population National and sub-national funds by country 3. Public funds’ income Total income by country 3.1 Distribution by geographical level 3.2 Incoming sources at national and sub-national level National/federal vs. sub-national funds Breakdown of sources Taxes and levies Contribution by the national/federal government Contribution by the regional and local governments Self-generated income, repayments and copyright 3.3 Supranational funds Supranational schemes 4. Spend of public funds Distribution by geographical level Distribution by type of activity 4.1 Expenditure at national and sub-national level Overall spend by country National vs sub-national Evolution of spend by activity Theatrical production Other activities 4.2 Expenditure at supranational level FISCAL INCENTIVES IN EUROPE 1. Types and operation modes of fiscal incentives 1.1 Types of fiscal incentives Tax shelters Rebates Tax credits Preference for rebate-style structures among new incentives 1.2 How do fiscal incentives operate? Legal basis & administration Varying certification requirements Spending caps 2. Fiscal incentive schemes in Europe by country 2.1. Impacts on the film sector Impacts on production levels Impacts on production flows Impacts on employment Impact on direct funding Other impacts on local film sector Fiscal impact 2.2. Countries offering tax shelters 2.3. Countries offering rebates 2.4. Countries offering tax credits MANDATORY SUPPORT TO PRODUCTION FROM/FOR AUDIOVISUAL SERVICES Introduction Overview 1. Indirect support schemes: funding of film funds by broadcasters 2. Direct support schemes: broadcasters investments in production 2.1. Framework agreements regulating the direct investments of broadcasters 2.2. Mandatory obligations by law Mandatory obligations for providers of on-demand services GUARANTEE FACILITIES IN EUROPE What is a guarantee on a bank loan? 1. Creative Europe Cultural and Creative Sectors Guarantee Facility Background How does CCS Guarantee Facility work? CCS Loan Guarantee Facility Capacity Building CONCLUSIONS Annex: List of funding bodies in Europe
Asiasana - Kontrolloimaton
Henkilönnimi
  • Fontaine, Gilles.
  • Kanzler, Martin.
ISBN
  • 978-92-871-8316-3
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*520  $aThe European Audiovisual Observatory has been tracking the volume and structure of public financing of films, TV programmes and other audiovisual content for almost 20 years and has just published its latest report on the subject. “Public financing for film and television content – The state of soft money in Europe” covers:  35 European Countries direct public funding through the film funds fiscal incentives mandatory obligations for broadcasters guarantee facilities The report covers the years 2010 – 2014 and has four main sections.  The first and main section is dedicated to the analysis of the 250 funds in operation. The basic indicators tracked by the report are  number of funds and their evolution; income by type and source (government budgets – levies – taxes – lottery, etc.); spend by type of activity (development, film production, TV production, distribution, promotion, etc.). The indicators of this first section are broken down by geographical level (national/federal, regional/local and supranational) as well as by country.  The second section establishes a typology for fiscal incentive schemes and gives a detailed list of existing mechanisms in Europe. It further looks at the impact and benefits of these schemes (see also a previous Observatory report on the subject of fiscal incentives).  The third section covers all mandatory obligations for public and private broadcasting companies to invest into the production of audiovisual works (see also a previous Observatory report focusing on the legal aspects of broadcasters’ investment obligations).  The fourth section focuses on a relatively new instrument, guarantee facilities. The report describes the European Commission’s guarantee facility to be launched by the end of 2016 by the European Investment bank.  The geographical scope includes all 28 EU members -except Malta- plus Albania*, Bosnia and Herzegovina, ex-Yugosloav Republic of Macedonia, Iceland, Norway, Russia*, Switzerland and Turkey (* only in the funding body population).  See sample pages and list of tables/graphs at the bottom.  Content list Executive summary  INTRODUCTION  PUBLIC FUNDING IN EUROPE  1. Towards a methodology to measure public funding  1.1. Indicators and geographical levels  What makes a fund a fund?  How to count a fund?  Income  Why do they call it spend when they mean commitment?  Spending categories  Avoiding double counting  How to calculate estimates  1.2. Scope and coverage rates  2. Funding body population  Geographical distribution  Evolution of the funding body population  National and sub-national funds by country  3. Public funds’ income  Total income by country  3.1  Distribution by geographical level  3.2  Incoming sources at national and sub-national level  National/federal vs. sub-national funds  Breakdown of sources  Taxes and levies  Contribution by the national/federal government  Contribution by the regional and local governments  Self-generated income, repayments and copyright  3.3 Supranational funds  Supranational schemes  4. Spend of public funds  Distribution by geographical level  Distribution by type of activity  4.1 Expenditure at national and sub-national level  Overall spend by country  National vs sub-national  Evolution of spend by activity  Theatrical production  Other activities  4.2 Expenditure at supranational level  FISCAL INCENTIVES IN EUROPE  1. Types and operation modes of fiscal incentives  1.1 Types of fiscal incentives  Tax shelters  Rebates  Tax credits  Preference for rebate-style structures among new incentives  1.2       How do fiscal incentives operate?  Legal basis & administration  Varying certification requirements  Spending caps  2. Fiscal incentive schemes in Europe by country  2.1. Impacts on the film sector  Impacts on production levels  Impacts on production flows  Impacts on employment  Impact on direct funding  Other impacts on local film sector  Fiscal impact  2.2. Countries offering tax shelters  2.3. Countries offering rebates  2.4. Countries offering tax credits  MANDATORY SUPPORT TO PRODUCTION FROM/FOR AUDIOVISUAL SERVICES  Introduction  Overview  1. Indirect support schemes: funding of film funds by broadcasters  2. Direct support schemes: broadcasters investments in production  2.1.      Framework agreements regulating the direct investments of broadcasters  2.2.      Mandatory obligations by law              Mandatory obligations for providers of on-demand services  GUARANTEE FACILITIES IN EUROPE  What is a guarantee on a bank loan?  1. Creative Europe Cultural and Creative Sectors Guarantee Facility  Background  How does CCS Guarantee Facility work?  CCS Loan Guarantee Facility  Capacity Building  CONCLUSIONS  Annex: List of funding bodies in Europe
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