Module - Audiovisual Media Budgeting and Financing

1. 1

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
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
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
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.

6. 6
THANK YOU
FOR YOUR ATTENTION