Estimated detailed budget and sources of finance: explanatory note

This template constitutes the Annex 2 of your application. It is made up of three sheets:
1. Estimated detailed budget
2. Summary budget (to be filled only if your project is driven by multi-beneficiaries)
3. Final Financing plan
Before filling these sheets, please read carefully the Guidelines (specially the Sections 10 and 11). A "Note on the Budget" (in Word format) must also be joined. It shall provide explanations on the estimated detailed budget.
The budget must be drawn up in euros.
Applicants which foresee that costs will not be incurred in euros shall use the exchange rate published on the Infor-euro website available at: http://ec.europa.eu/budget/contracts_grants/info_contracts/inforeuro/inforeuro_en.cfm, on the date of the publication of this call for proposals.

Personnel Costs

Personnel Costs must be calculated on the basis of the actual daily salary/fee of the employee/service provider, multiplied by the number of days worked on the action. This figure must include all the usual contributions paid by the employer, such as social security contributions.
The Personnel costs must be substantiated by detailed timesheets of the work done.
The daily salary shall be based on the average salary charged at national level for qualified personnel executing comparable tasks.
The maximum number of days per year per person is 220.
Senior employees and directors shall be identified by name in the estimated detailed budget. Their salaries may not be distributed over several Budget Headings.
Personnel costs cannot exceed 40% of the total eligible costs of the action.

Operating Costs

Under this budget heading the following sub-headings can be included:

o Travel and subsistence costs

May be claimed only for journeys directly linked to the action and relating to specific and clearly identifiable activities; it is requested to justify in a Note on the Budget the relevance of expenses to the action activities and the calculation method. Beneficiaries are required to use the cheapest means of travel and
will have to make every effort to take advantage of reduced fares.
For air travel, only the cost of economy class is accepted; any costs in excess of this rate will have to be detailed and justified in the Note on the Budget; they will only be accepted in duly justified, exceptional cases. For train travel first class tickets are permitted. For car travel, the eligible amount will be limited to
the amount corresponding to the price of a 1st class train ticket.
For accommodation and subsistence costs, the maximum amounts per person per day and per country are available on the following website:
http://ec.europa.eu/europeaid/work/procedures/implementation/per_diems/index_en.htm
The amounts specified on this website include all costs associated with the stay in the country concerned. If there is no overnight stay, the amounts are reduced by 50%.
Within these limits, the reimbursement of accommodation and subsistence expenses may be made on an actual or fixed cost basis. However, if the internal regulations of the institution of the person making the journey impose a lower limit than the amounts detailed in the above table, the former must be used as
a basis of calculation. Costs exceeding the Commission's threshold will have to be duly justified and agreed by the Agency in order to be eligible.
Please note as a general rule that, if different activities are included in this sub-heading, the corresponding costs have to be detailed by activity.

o Durable Equipment
Purchase cost of equipment (new or second-hand), is eligible provided that it is written off in accordance with the tax and accounting rules applicable to the beneficiary and generally accepted for items of the same kind. Only the portion of the equipment's depreciation corresponding to the duration of the action
and the rate of actual use for the purposes of the action may be taken into account by the Agency , except where the nature and/or the context of its use justifies different treatment by the Agency.
The period of depreciation allowed may not exceed the period of eligibility stipulated in the Agreement.
Subject to the work plan, equipment shall be reimbursed according to a depreciation period (for computer office equipment that costs less than EUR 25.000 the depreciation period is 36 months, for all other equipment the depreciation period is 60 months) and its use on the action; equipment leased shall be
reimbursed without exceeding the eligible cost if it were to be purchased.
Costs for maintenance of durable equipment are eligible costs, as well, under this sub-heading.

o Optical and Digital costs

These costs include the costs related to the optical manufacturing and circulation of the prints and digital copies for the exploitation of European programmes on the different supports (festivals, theatres, VOD platforms, TV): striking of an internegative and prints of the film, mastering and duplication of the
digital copies, dubbing and subtitling of the film, translation, insurance, transport and taxes, prints maintenance, costs for the national systems of certification of the film.

o Computer and Database costs

This sub-heading includes computer licenses and database expenses specifically linked to the submitted action.
Major software investments may be included here or under durable equipment in the event that in the accounts of the beneficiary the investment is written off in accordance with the tax and accounting principles applicable to the beneficiary and generally accepted for items of this kind.

o Digital Security Systems costs

This sub-heading includes encryption costs, costs of KDM (Key Delivery Message) and costs of DRM (Digital Rights Management) for European programmes only.

o Advertising and promotion

Costs specified under this section must exclusively relate to advertising and promotion of the action through the appropriate medium. Advertising costs may comprise all expenditure linked to design, layout and publication (including billboards and sign posting) as well as the buying of advertising space.
Advertising costs should be differentiated according to the type of medium used e.g. professional press, posters etc. They should further specify separately the costs of concept, design and layout and the actual cost of the advertising space required.
Web pages costs should be detailed and, if necessary, the division between this item and other entries into the forward budget for Internet and web costs should be duly justified in the Note on the budget.

o Costs of Bank Guarantee

The costs for the bank guarantee are eligible expenses and can be included in the Estimated Budget.

Sub-Contracting Costs

This budget heading should detail any amount paid to an external party which is not part of the contractors consortium of the partnership and is carrying out a specific one-off task in connection with the action. The following costs may be included in this heading: subtitling, dubbing, printing and certain accounting
services.
Sub-contracting costs are only admissible if the staff of the member organisations of the partnership does not have the skills required. Subcontracting may not account for more than 60% of the total cost of the action. Sub-contracting costs must be substantiated by receipted invoices.
The sub-contracting costs required, the justification for sub-contracting and the procedure to be followed in identifying the relevant sub-contractor, should be clearly set out in the note accompanying the detailed estimated budget. Sub-contracting costs should be limited to those specified in the original application.
Any significant change will require the express prior agreement of the Agency.
Should the beneficiary undertake any procurement as part of the activities co-financed by the CREATIVE EUROPE/MEDIA Programme, the beneficiary shall award the contract to the tender offering best value for money, in compliance with the principles of transparency and equal treatment for potential
contractors, care being taken to avoid any conflict of interests.

Reporting Costs
The costs for the certification of the Final Report by the approved external auditor shall be eligible.
Under this budget heading the following sub-headings can be included:
Auditing costs for the certification of the Final Financial Report by the approved external auditor
Non-deductible VAT is eligible unless it is related to activities of the public authorities in the Member States.

B/ Eligible indirect costs of the estimated detailed budget

A flat-rate amount, not exceeding 7% of the eligible direct costs of the action is eligible under indirect costs, representing the beneficiarys general administrative costs which can be regarded as chargeable to the action (i.e. rent of company offices, insurance, maintenance costs, telecommunications, postal
charges, heating, lighting, water, electricity, office supplies, rental of stands on markets and festivals)
Indirect costs may not include costs entered under another budget heading.

C/ Ineligible costs
For a comprehensive list of the ineligible costs, please refer to the guidelines (Section 11.2).
Acquisition of film rights is not an eligible cost.
Non-European films or programmes may be included in the catalogue, however the specific costs for these programmes (such as digitisation, security, sub-titling) will not be eligible.

CREATIVE EUROPE - MEDIA SUB-PROGRAMME - ONLINE DISTRIBUTION

Call for Proposals - EACEA/16/2014

Title of the Action:

Currency

Annex 2. ESTIMATED DETAILED BUDGET

Personnel costs, travel & subsistence costs & any budget item of more than 10.000 should be broken down in detail

Rate per day

or Unit price

Number of
days or
Units

Total in Euro

% of total
costs

1 - Personnel Costs (limited to 40% of the total eligible costs)

(please specify Name & Job Title)
1.1. - Management Staff (Managers, Executives)

#DIV/0!

1.2. - Assistants, Secretaries, Temporary Staff

#DIV/0!

1.3. - Miscellaneous Staff (e.g. IT, accountancy)

#DIV/0!
0.00

TOTAL Heading 1
2 - Operating Costs
2.1 - Direct Operating Costs
(please specify)
2.1.1 - Travel and Subsistence Costs

#DIV/0!

#DIV/0!

2.1.2 - Durable Equipment

#DIV/0!

2.1.3 - Optical and Digital Costs

#DIV/0!

2.1.4 - Computer and Database Costs

#DIV/0!

2.1.5 - Digital Security System Costs

#DIV/0!

2.1.6 - Advertising and Promotion Costs

#DIV/0!

2.1.7 - Costs of Bank Guarantee

#DIV/0!

2.1.8 - Other Direct Operating Costs

#DIV/0!
0.00

TOTAL Sub-Heading 2.1

2.2 Sub-contracting Operating Costs (limited to 60% of the total eligible
costs)
(please specify)
2.2.1 - Durable Equipment

#DIV/0!

#DIV/0!

2.2.2 - Optical and Digital Costs

#DIV/0!

2.2.3 - Computer and Database Costs

#DIV/0!

2.2.4 - Digital Security System Costs

#DIV/0!

2.2.5 - Advertising and Promotion Costs

#DIV/0!

2.2.6 - Other Sub-contracting Operating Costs

#DIV/0!
0.00
0.00

TOTAL Sub-Heading 2.2

TOTAL Heading 2
3 - Reporting Costs
3.1 - Costs of the certification by the Approved External Auditor

TOTAL COSTS in Euro

#DIV/0!
#DIV/0!

#DIV/0!
0.00
0.00

TOTAL Heading 3
DIRECT COSTS: SUB-TOTAL (1+2.1+2.2+3)
INDIRECT COSTS: Overheads: May not exceed 7% of the total eligible
costs (Sub-total)

Exchange rate
1 EUR =

maximum
0.00

#DIV/0!
#DIV/0!
#DIV/0!

0.00

#DIV/0!

CREATIVE EUROPE - MEDIA SUB-PROGRAMME - ONLINE DISTRIBUTION

Call for Proposals - EACEA/16/2014

Annex 2 - SUMMARY BUDGET - ONLY FOR ACTIONS REQUESTING A MULTI-BENEFICIARY AGREEMENT

Name of the organisation

Status

Coordinator

Heading 1

Heading 2

Heading 3

Sub-total
0

Overheads

Total
0

Co-beneficiary

Co-beneficiary

Co-beneficiary

Co-beneficiary

(add row if necessary)

Total

0
Maximum
0

Definition of the headings

Heading 1: Personnel Costs
Heading 2: Operating Costs
Heading 3: Reporting Costs

CREATIVE EUROPE - MEDIA SUB-PROGRAMME - ONLINE DISTRIBUTION

Call for Proposals - EACEA/16/2014
Title of the Action:

Currency

Annex 2. ESTIMATED BUDGET

Part 2 - Income / Financing plan

1 - Own Ressources

Total in Euro % of total

costs
0.00

#DIV/0!

0.00

#DIV/0!

0.00

#DIV/0!

0.00

#DIV/0!

0.00

#DIV/0!

Applicants investment

2 - Private Sources of financing

please list the private sources of financing

3 - Public Funding
(other than Creative Europe / MEDIA)
please list the public funding (local, regional, national)

4 - Financial contribution requested to Creative

Europe / MEDIA
please indicate the EU grant requested

TOTAL in Euro

The budget must be balanced, i.e. Income, including the financial contribution requested from CREATIVE
EUROPE/MEDIA, must match Expenditure.

Exchange rate
1 EUR=