8697.0 - Performing Arts, Australia, 2002-03  
ARCHIVED ISSUE Released at 11:30 AM (CANBERRA TIME) 03/09/2004   
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Advertising income


This item refers to income received from the sale of advertising space. It excludes income received from sponsorship.


Advertising, marketing and promotional expenses


This item includes costs incurred by an organisation for promotional and publicity campaigns aimed at bringing the activities of the organisation to the attention of consumers for the purpose of increasing sales. Marketing expenses are the costs incurred in the long-range promotion of an organisation and its goods or services. Promotional expenses are those costs associated with generating public awareness of an organisation and/or its products.


Australian act (at festivals)


An Australian based individual or group of performers e.g. dance ensemble or pop/rock band, performing to a live audience.


Australian performers/artists and artistic support


This item refers to individuals and/or groups who reside in Australia and perform in front of a live audience on a contract fee basis. It excludes all employees paid a salary or retainer, and persons involved in providing technical support.


Average annual percentage change


A percentage change, p, from 1999-2000 to 2002-03 is converted into an average annual change, a, as follows.


a = (1 + p)1/3 - 1


The average annual percentage change is not an arithmetic average of the actual percentage changes from year to year. It is labelled the 'average' change because if any value increases by a% every year for three years, then at the end of the three years it will have grown by a total p%.


Using the formula above, if the percentage change equates to 50% from 1999-2000 to 2002-03, p is converted to a value between 0 and less than 1 i.e. p = 0.50.


a = (1 + 0.50)1/3 - 1 = 0.145 = 14.5%


Average duration of festival


This item refers to the average number of consecutive days over which a performing arts festival was conducted during 2002-03.


Bequests


This item refers to income derived from the distribution of a deceased estate.


Box office takings


This item includes single ticket sales, subscriptions, box office commissions and booking fees.


Casual/temporary employees


Casual/temporary employees are those persons directly employed by the organisation who are not entitled to paid leave.


Concession income received from food and beverage and merchandise outlets


This item refers to contract income received from other businesses for concessions to operate food and beverage and merchandise outlets.


Contract payments to performers/artists and artistic support


This item refers to payments to performers, artists and artistic support (e.g. singers, dancers, choreographers, musical directors, composers, art directors and stage managers) for work done on a contract basis.


Contract performance fees received


This item represents income received in advance by a touring production (e.g. dance company), performing group (e.g. orchestra), or performing artist to cover all their anticipated costs, and includes a profit margin.


Dance production


This item refers to organisations presenting live performances of ballet, classical, contemporary and modern dance, dance theatre, ethnic and folk dance.


Donations


This item refers to income derived from gifts by individuals or organisations.


Drama production


This item refers to professional and amateur theatre organisations which present live drama productions to the general public.


Employees


This item refers to the employees working for a performing arts festival during the actual conduct of the festival. It excludes non-salaried directors, subcontractors, persons paid solely by commission without a retainer, and volunteers.


Employer contributions to superannuation funds


This item represents the cost of the employer's contributions during the reference period made on behalf of employees including salary sacrificed amounts.


Employment at end June


For music and theatre production organisations, this item represents all employees and working proprietors and partners on the payroll for the last pay period ending in June. Employees absent on paid or prepaid leave are included. Non-salaried directors, subcontractors and persons solely paid by commission without a retainer are excluded.


Festival


See Performing arts festival.


Financial sponsorship


This item refers to income received from organisations involved in the public support and/or promotion of performing arts. Sponsorship is a transaction which results in advertising and/or other benefits to the sponsoring business.


For profits


This term refers to organisations that operate for profit or financial gain for the organisations that establish, control or finance them.


Free attendances (at festivals)


This item refers to attendances, at festival events and performances, which were provided free of charge to the general public.


Free performances (at festivals)


This item refers to presentations or appearances by one or more performers without a performance fee or payment.


Fringe benefits tax


Fringe benefits tax is payable by employees when certain benefits in excess of normal wages or salaries (e.g. free or discounted goods or services) are received by their employees (or associates of employees) in connection with their employment.


Front of house staff


This item refers to staff of music and theatre production organisations who are mainly engaged in dealing with the general public (e.g. ticket sellers/collectors and ushers).


Fund-raising income


This item refers to income from non-government organisations such as corporations, philanthropic trusts, ‘friends’ groups.


Government funding


This item refers to project or program payments made by federal, state/territory, local and foreign governments in the form of operational funds for ongoing operations and capital funds to purchase equipment or property.


Industry value added (IVA)


Industry value added is an estimate of the difference between the market value of the output of an industry and the purchases of materials and selected expenses incurred in the production of that output. For market producers, it has been derived by summing operating profit before tax, labour costs, depreciation and amortisation expenses, insurance expenses, bad and doubtful debts, computer software expensed, interest expenses minus interest income, and other nonoperating income. For non-market producers, IVA is derived by adding labour costs, depreciation and amortisation expenses and other indirect taxes (land tax and land rates). The System of National Accounts, 1993, outlines the value of production for non-market producers to be the sum of intermediate consumption, compensation of employees, consumption of fixed capital and other taxes, less subsidies, on production. IVA is then obtained by subtracting the value of intermediate consumption from the value of the output.


In-kind sponsorships


This item represents non-monetary sponsorships which are valued in the statement of financial performance of the performing arts organisation.


Insurance premiums


Insurance premiums are expenses incurred by an organisation in respect of different types of insurance policies but excluding workers’ compensation and compulsory third party motor vehicle insurance.


Interest expenses


Interest expenses are outflows of funds related to the cost of borrowing money.


Interest income


Interest income is income earned through the lending out of funds owned by the organisation.


Labour costs


These include staff related costs such as wages and salaries (including monies paid directly to freelancers via the payroll), fringe benefits tax and payroll tax, employer contributions to superannuating funds, workers' compensation premiums, and provision expenses for employee entitlements.


Lighting, sound and other stage equipment hire


This expense item covers the rent, leasing and hiring of stage equipment without operators. It includes operating lease payments but excludes financial leasing. Expenses related to the rental of equipment with operators are included in contract and commission expenses.


Managerial/administrative/ clerical support


This item represents an employment activity category comprising managers, administrators, clerical and other administrative staff.


Marketing and promotional expenses


See Advertising, marketing and promotional expenses.


Motor vehicle hire expenses


This item covers rent, leasing and hiring (including operating leasing) of motor vehicles provided without drivers. It excludes rent, leasing and hiring expenses for motor vehicles provided with drivers and also excludes financial leasing expenses.


Multi-faceted performing arts festival


This item refers to festivals that have multiple performing arts components which may include music, drama, dance, comedy and/or other performing arts and non-performing arts based activities.


Musical theatre production


This item refers to organisations presenting live performances of musical theatre and musical comedy.


Not for profits


This term refers to organisations who are legal or social entities created for the purpose of producing goods and services whose status does not permit them to be a source of income, profit or other financial gain for the units that establish, control or finance them.


Opera production


This item refers to organisations presenting live performances of opera including lyric opera and operetta.


Operating profit/surplus before tax


This item is a measure of profit/surplus (or loss/deficit) during the reference period, taken before extraordinary items are brought to account and prior to the deduction of income tax and appropriation to owners (i.e. dividends paid, drawings). It is generally derived by subtracting total expenses from total income, and adding the difference between closing inventory and opening inventory for the period.


Operating profit/surplus margin


This represents the percentage of a business's sales of goods and services which becomes profit/surplus after all operating expenses have been deducted. It is derived by expressing total operating profit/surplus before tax as a percentage of total sales of goods and services.


Other artistic support


This item refers to employees whose main activities consist of providing artistic support (e.g. choreographers, musical directors, composers, art, and stage directors and stage managers).


Other contract, subcontract and commission expenses


This item includes payments to contractors for technical support (e.g. lighting, set operators, etc.) and rental of facilities and/or equipment with staff. It also includes payments to other businesses and self-employed persons for work done or sales made on a contract or commission basis and payments to persons paid by commission without a retainer. Payments to contractors and consultants for repair and maintenance are excluded, as are commissions paid to employees or persons receiving a retainer.


Other performing arts production


This item refers to artists/organisations presenting live performances in a performing arts genre other than popular music, symphony and choral, dance, drama, opera or musical theatre production. Examples would include comedy, puppetry, human circus, mime, etc.


Overseas act (at festivals)


An overseas based individual or group of performers e.g. dance ensemble or pop/rock band, performing to a live audience.


Overseas performers/artists and artistic support


This item refers to individuals and/or performing groups who reside outside Australia and perform in front of a live audience on a contract fee basis. It excludes all employees paid a salary or retainer. It also excludes persons involved in providing technical support.


Paid attendances


This item refers to the number of people who paid an admission fee to attend a performance of an artist.


Paid performances


This item refers to performances for which a payment is received by an artist/organisation. For music and theatre organisations this included performances as a headline act. Artists/organisations performing as support acts were excluded (e.g. a performance by an orchestra in support of an opera company will only be recorded by the opera company).


For performing arts festivals all paid performances were included.


Payroll tax


Payroll tax is tax levied by state and territory governments upon the amount of wages and salaries paid by an organisation.


Performing artists


This item refers to employees whose main activity involves live performance and includes singers, musicians, actors and dancers.


Performing arts festival


Program of scheduled events combining a range of predominantly music, dance or drama based live performances or activities under a common festival theme e.g. comedy festival, festival of dance, music festival, etc.


Permanent full-time employees


This item refers to permanent employees who work 35 hours per week or more and were entitled to paid leave.


Permanent part-time employees


This item refers to permanent employees who work less than 35 hours per week and were entitled to paid leave.


Permit fees paid to government authorities


This item refers to payments to councils or government authorities for traffic control, use of facilities, site cleaning, etc. during the conduct of a festival.


Popular music performance


This item refers to artists/organisations presenting live performances of music such as rock, jazz, pop, folk, country, etc. Popular music essentially encompasses mainstream and contemporary music while excluding other forms such as chamber (classical) music.


Public liability insurance premiums


This item represents expenses paid in return for public liability insurance cover. This cover indemnifies against potential lawsuits arising from injury to members of the general public.


Purchases


This item comprises non-capitalised purchases, including goods for resale and purchases of costumes and sets. It excludes contract, subcontract and commission expenses, purchases of parts for motor vehicles, wages and salaries and all capitalised purchases.


Purchases of costumes and sets


This item covers the purchase of materials such as sets, costumes and other staging/production equipment.


Rent, leasing and hiring expenses


Rent, leasing and hiring expenses are the costs of the rent, leasing (excluding finance leases) and hiring of vehicles, land, buildings, machinery, equipment and any other property from other businesses or individuals. This item includes operating lease payments and rental of facilities and/or equipment without crew. Expenses related to the rental of facilities and/or equipment with operators are included in contract and commission expenses.


Rent, leasing and hiring income


This item includes income derived from renting, leasing or hiring of assets such as land, buildings, vehicles or equipment to other organisations or individuals.


Repair and maintenance expenses


This item includes costs associated with work undertaken on plant and machinery, etc. to maintain normal business operations.


Royalties expenses


This item refers to payments made to Australian or overseas companies/individuals for the use of rights owned by another company/person. This item includes payments under licensing arrangements, music rights, literary rights and options, and payments for the right to use copyright, patent, trademark or any other like property. It also includes royalty payments to the Australasian Performing Rights Association and payments under licensing arrangements.


Royalties income


This item refers to income received from selling the use of rights or intellectual property to another organisation or individual. It includes income under licensing arrangements.


Sales of goods


This item refers to revenue received from the sales of goods and equipment in the ordinary course of business operations. It includes sales or transfers to related organisations or to overseas branches of organisations, delivery charges where not separately invoiced, export sales (free on board) and for long-term contracts progress payments billed.


Symphony and choral performance


This item refers to organisations presenting live performances of oratorio, classical and contemporary classical music. Included are philharmonic and youth orchestras, vocal ensembles and instrumental groups.


Technical/performing arts support


This item refers to employees whose main activities are to provide technical support to performing artists (e.g. lighting and sound technicians, production assistants, special effects technicians, theatrical dressers, make-up artists and costume/wardrobe performers).


Telecommunication services expenses


This item represents all payments (of a non-capital nature) for telecommunication services which engage wire, cable or radio transmission. They include the costs of fixed and mobile phones, facsimile, Internet services and leased lines for computers, etc.


Ticket sales


This item includes entry fees, subscriptions, booking fees, box office and commissions from ticket sales.


Travelling, accommodation and entertainment expenses


Travelling and accommodation expenses are costs incurred for transportation services or in providing accommodation to staff when business activities occur away from the normal place of business. Entertainment expenses are the costs incurred for the provision of entertainment activities, either for staff of the organisation or for clients.


Venue hire


This expense item covers the rent, leasing and hiring of venues such as auditoriums, clubs and hotels, etc., without staff. Expenses related to the rental of venues with staff are included in contract, subcontract and commission expenses.


Volunteers


For performing arts festivals, this item refers to the number of volunteers who assisted during the conduct of a festival. For music and theatre production it refers to the number of volunteers who worked during the month of June 2003. Included are volunteer components of boards of management, fund-raising committees and auxiliary members.


Wages and salaries


This item refers to the gross wages and salaries (including capitalised wages and salaries) of all employees of the organisation. The item includes severance, termination and redundancy payments, salaries and fees of directors and executives, retainers and commissions of persons who received a retainer, bonuses, and annual and other types of leave. Provision expenses for employee entitlements (e.g. provisions for annual leave and leave bonus, long service leave, sick leave, and severance, termination and redundancy payments) are also included. Payments related to salary sacrifice and payments to self-employed persons such as consultants, contractors and persons paid solely by commission without a retainer are excluded.


Workers’ compensation costs


Workers' compensation is a compulsory insurance cover taken out by all employers, except for self-insured workers, according to legislative schemes to cover employees suffering injury or disease in the course of, or arising out of, employment.


Working proprietors/working partners


This item refers to working proprietors or working partners of unincorporated businesses/organisations. A working proprietor operates his or her own business (a sole proprietorship), while a working partner, along with one or more other partners, operates a partnership. Working proprietors and working partners are the owners of their business and as such, they are not considered to be employees of that business.