Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Costs incurred on Film Production are capitalised and any grants or contributions recieved reduce the costs carried forward. Once the full production costs have been recovered all income recieved is brought to the profit and loss account.