Public Financing is of prime importance for the film industry in Europe. It represents a key intersection point between public policy and market dynamics.
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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:
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
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.
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?
Why do they call it spend when they mean commitment?
Avoiding double counting
How to calculate estimates
1.2. Scope and coverage rates
2. Funding body population
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
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
4.2 Expenditure at supranational level
FISCAL INCENTIVES IN EUROPE
1. Types and operation modes of fiscal incentives
1.1 Types of fiscal incentives
Preference for rebate-style structures among new incentives
1.2 How do fiscal incentives operate?
Legal basis & administration
Varying certification requirements
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
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
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
How does CCS Guarantee Facility work?
CCS Loan Guarantee Facility
Annex: List of funding bodies in Europe
Legal Observations of the European Audiovisual Observatory
Database on legal information relevant to the audiovisual sector in Europe
Database on the transposition of the AVMS Directive into national legislation
Database on admissions to films released in Europe
Database on TV and on-demand audiovisual services and companies in Europe