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Module - Audiovisual Media Budgeting and Financing


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Module - Audiovisual Media Budgeting and Financing

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Module - Audiovisual Media Budgeting and Financing

  1. 1. 1
  2. 2. WRITING YOUR MASTER THESIS Module: [Insert module name here] Lecturer: [Insert lecturer name] Date: [Add date here] COURSE CONTENT SUPPORTED BY [REPLACE BY YOUR UNIVERSITY LOGO]
  3. 3. 3 What it is MASTER THESIS The master thesis is your final delivery of your master course. With the completion of the master thesis you give proof of your academic ability, enabling you to go for a PhD, if you aim to.
  4. 4. 4 2. Soft money, pre-sales, equity Supranational Institutes (Soft Money): The beneficiary is required to repay the amounts received in accordance with a loan repayment schedule usually based on the net revenues generated by the project. The loans are normally interest-fee. The support can also take form as a subsidy and certain favorable reinvestment conditions may be attached. Examples of supranational institutions include the MEDIA programme, EURIMAGES and the Nordic Film & Television Fund. Broadcasters (MG/pre sales and equity): European television channels fund feature film productions in a number of ways. The fact that matter is that a producer often has no choice but to agree to the conditions because a TV deal may be essential to a film’s financing. What’s more, certain public subsidy bodies co-founded by broadcasters may require that a producer involve broadcasters. An example is the Nordic Film & Television Fund in Oslo, which requires the involvement of at least two broadcasters in two different countries.
  5. 5. 5 3. Tax incentives Tax incentives (MG/pre-sales, soft money, equity): Some countries have tax legislation designed specifically to encourage the private sector to invest in films. UK example The Seed Enterprise Investment Scheme (SEIS) launched in 2012 to encourage investors to finance startups by providing tax breaks for backing projects they may otherwise view as too risky. The Enterprise Investment Scheme (EIS) is a series of UK tax reliefs launched in 1994 to encourage investments in small unquoted companies carrying on a qualifying trade in the UK. The SEIS scheme is for films of up to £150,000 (or the first £150k of a larger film) and it gives investors 50% of their investment back almost straight away. Then, if they fail to see any profits after three years they can claim a further 28% of their loss back from the taxman. The EIS scheme can support projects up £15 million and give investors slightly less back.