Kiri

Observatoire européen de l’audiovisuel European Audiovisual Observatory

Europäische Audiovisuelle tnformationssteIe • 4..’.

COUNCIL OF EUROPE

CONSEIL DE LEUROPE

MINISTRY OF CULTURE & EDUCATION OF ESTON IA Suur-Karja 23 15076 TALLINN Estonia

Email.: tarvi.sits@kuLee

Strasbourg, 5 January 2026

Subject: Cailfor contribution to the budget of the European Audiovisual Observatoryfor 2026

Dear Sir or Madam,

I have the pI.easure of confirming you that, in its meeting of 24 November 2025, the Financial. Committee of the European Audiovisua[ Observatory forma[ty adopted the 2026 Observatory Budget amounting to EUR 4 058 100.

The Budget 2026 of the Observatory is appended.

Pl.ease note the mode of payment of members’ contributions, as stated in Artide 11, par. 2 and 3 of the Financial. ReguLations of the Observatory: “Evety Member shall pay at least one third of its compulsoiy contribution in the course of the first three months of the year. The balance shall be payable before the end ofa period ofsix months asfrom the date mentioned in the letter callingfor the contribution”.

We woul.d be grateful. if you coul.d transfer to our bank account the contribution for Estonia, amounting to EUR 4 239,87 within the deadLines Laid down in the Financial. Regul.ations. You wiLl. find hereafter our bank detaiLs.

— Branch: Strasbourg Europe (02363)

Number FR76 30003 02363 00050031689

LBIC Bank identification Code SOGEFRPPSTG J PLease do not hesitate to contact the Observatory Secretariat (Sandra Lécail.Lier, teLephone: +33 (0)3 90 21 60 04, e-mail.: sandra.LecaiLLier(obs.coe.int) shouLd you need any further information on the subject.

Yours sincereLy,

Pauline Durand-ViaLl.e Executive Director

Copies to Ms Edith Sepp-Dallas, Head of the Eesti Filmi Instituut

Observatoire européen de l’audiovisuet 76 aiiée de a Robertsau — 67000 Strasbourg — France

TéL : +33 (0)3 90 21 60 00 — [email protected] — www.obs.coe.int

COUNCIL OF EUROPE

Observatoire européen de l’audiovisuel European Audiovisual Observatory

‘$:•, Europäische Audiovisuelle lnformationsstelle e . .•.

MINISTRY OF CULTURE & EDUCATION OF ESTON IA Suur-Karja 23 15076 TALLINN Estonia

By email: [email protected]

Strasbourg, 5 January 2026

Subject: Call for contribution to the “Video Games Project”for 2026

Dear Sir or Madam,

Following the adoption by the Executive Council. of the 2026 Action Plan, governance and budget for the implementation of the Video Games project (OBS 2025.14), the Financial. Committee formally adopted, on 24 November 2025, the 2026 Budget for the Video Games project (OBS 2025.15 and its annex). The implementation modalities and the framework for contributions by member states of the Video Games Pilot Project are set out in these two documents, which you will find in attachment.

I would like to thank you for your pledge of 368,75 EUR dated 17 December 2025, confirming your commitment to contribute to the financing of the Project for 2026.

In line with adopted documents and your pledge, we hereby call, the contribution of Estonia to

the 2026 budget for the Video Games Project. To ensure the timely execution of the activities

foreseen, I would be grateful. if you could arrange the transfer of 368,75 EUR to our bank account

by 31 March 2026 at the latest.

You will find hereafter our bank details.

[ Bank: Société Général.e — Branch: Strasbourg Europe (02363)

[N International. Banking Account Number FR76 30003 02363 00050031689 23J

[BIC Bank identification Code SOGEFRPPSTG

Please do not hesitate to contact the Observatory Secretariat (Sandra Lécaillier, telephone: +33 (0)3 90 21 60 04, e-mail: [email protected]) should you need any further information

on the subject.

Yours sincerely,

Pauline Durand-Vialle Executive Director

Observatoire européen de t’audiovisue 76 aliée de [a Robertsau — 67000 Strasbourg — France

TéL : ÷33 (0)3 90 21 60 00 — info.obs@coeint — www.obs.coe.int

OBS 2025.10-V rev

Budget 2026

Reference: Financial Committee Date: 24 November 2025

BUDGET 2026

Contents

1. Remarks on the Observatory’s budget for 2026............................................................. 3

1.1. General remarks ......................................................................................................................................................................................... 3

1.2. Budget framework and composition ................................................................................................................................................... 4

1.2.1. The total budget ...................................................................................................................................................................... 4

1.2.2. The activity budget ................................................................................................................................................................. 5

1.2.3. The EPRA special budget ...................................................................................................................................................... 6

2. Comments on the income and expenditure budgets ..................................................... 7

2.1. Income ........................................................................................................................................................................................................... 7

2.1.1. Credit balance ........................................................................................................................................................................... 7

2.1.2. Income from products and services .................................................................................................................................. 8

2.1.3. Bank interest .......................................................................................................................................................................... 10

2.1.4. Members’ compulsory contributions ............................................................................................................................. 11

2.2. Expenditure ............................................................................................................................................................................................... 12

2.2.1. The programme of activities ............................................................................................................................................ 13

2.2.2. The support units ................................................................................................................................................................. 14

2.2.3. Remarks on the support functions ................................................................................................................................. 16

2.2.4. The European Platform of Regulatory Authorities ................................................................................................... 17

2.3. Implementation of the budget ........................................................................................................................................................... 18

2.3.1. Contribution Agreements .................................................................................................................................................. 18

2.3.2. The EPRA budget .................................................................................................................................................................. 18

2.3.3. Role of the reserve ............................................................................................................................................................... 18

2.3.4. Transfers within the budget ............................................................................................................................................. 19

3. Summary tables ............................................................................................................... 20

3.1. The total budget ...................................................................................................................................................................................... 20

3.2. The activity budget ................................................................................................................................................................................ 22

3.3. Special budget ......................................................................................................................................................................................... 29

3.4. Staffing table ............................................................................................................................................................................................ 31

3.4.1. Posts and positions .............................................................................................................................................................. 31

3.4.2. Assignments ........................................................................................................................................................................... 31

Figures Figure 1 – Total Budget structure (income) 2017-2026 .......................................................................................................................................... 5 Figure 2 – 2026 activity budget ........................................................................................................................................................................................ 5 Figure 3 – Contribution to the increase in the activity budget ............................................................................................................................. 7 Figure 4 – Breakdown of income from products and services .............................................................................................................................. 8 Figure 5 – Sales of online publications and services, 2024 ................................................................................................................................... 9 Figure 6 – Weight of the co-financed projects in the activity budget, 2017-2026 ..................................................................................... 10 Figure 7 – Changes in members’ compulsory contributions over ten years .................................................................................................. 11 Figure 8 – Total income budget, 2024-2026 ............................................................................................................................................................. 12 Figure 9 – Structure of the expenditure budget, activity budget 2022-2026 ............................................................................................... 16

Tables Table 1. Total budget: Receipts .................................................................................................................................................................................... 20 Table 2. Total budget: Expenses .................................................................................................................................................................................. 20 Table 3. Total budget: Expenses, breakdown by budget head ......................................................................................................................... 21 Table 4. Activity budget: Receipts ............................................................................................................................................................................... 22 Table 5. Activity budget: Receipts, breakdown of products and services .................................................................................................... 22 Table 6. Activity budget: Receipts, breakdown of co-financed projects....................................................................................................... 23 Table 7. Activity budget: Breakdown of members’ contributions ................................................................................................................... 24 Table 8. Activity budget: Expenses .............................................................................................................................................................................. 25 Table 9. Activity budget: Expenses, breakdown by cost accounting section .............................................................................................. 26 Table 10. Activity budget: Expenses, breakdown of the reserve........................................................................................................................ 28 Table 11. Special budget (EPRA): Receipts ................................................................................................................................................................. 29 Table 12. Special budget: Expenses .............................................................................................................................................................................. 30 Table 13. Staffing table ...................................................................................................................................................................................................... 32

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1. Remarks on the Observatory’s budget for 2026

1.1. General remarks

The 2025 budget is intended to support the implementation of the Action Plan as part of the Mid-term Strategy (MtS) 2024-20281.

The MtS states: that “(c)onsidering the economically changed and still changing environment, the Observatory can keep its current level of activities only if its members provide the financial support needed to compensate for inflation”. In view of members’ past efforts and the unfavourable economic climate, this draft budget does not call for an increase in contributions in 2026.

The last two years have been characterised by numerous staff changes, coinciding with the Secretariat’s latest restructuring measures, undertaken in accordance with the MtS 2019-20232. With staff costs accounting for more than 70% of expenditure, vacant posts had a significant impact on the amount of the credit balance for the 2024 financial year. This rise in the credit balance contributes to an - albeit limited - increase in resources, thus enabling the Observatory to maintain members’ contributions at their 2025 level. The small increase (+0.5%) reflects the addition of a new member, Ukraine, which joined the Observatory in June 2025 thanks to voluntary contributions from some members.3

This marginal increase should be viewed in the light of an estimated 3.6% rise in staff costs.

This budget will therefore make it possible to meet one of the aims of the MtS: “the stabilisation of the Observatory’s budget, including through self-generated income, taking into account cost increases (e.g. inflation and related salary adjustments) to secure the Observatory’s existing capacity and relevance”.4

1 Cf. document OBS 2023.08, Mid-term Strategy 2024-2028. 2 Cf. documents OBS 2018.19, Mid-term Strategy 2019-2023, and OBS 2020.09, Revised Mid-term Strategy 2019-2023. 3 The « Ukraine membership fund » created upon decision of the Executive Council and funded by some members (Cf. document OBS 2024.19, Co-financing Plan - Ukraine Membership, Adapted) covers Ukraine’s contribution to the budgets 2025 and 2026. 4 Ibid, section 8.

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At the Executive Council’s 73rd meeting on 5 June 2025, the Secretariat presented to the members a strategy paper on video games5. It then held bilateral consultations with members who had expressed an interest in committing to the implementation of the “video games” strategy in the form of the pilot project described in the document.

Many members have confirmed their willingness to commit to financing the extension of the Observatory’s activities on a voluntary basis in order to enable the pilot project to start on 1 January 2026. The corresponding special budget is set out in a separate document6.

1.2. Budget framework and composition

1.2.1. The total budget

The budget is made up of an activity budget and a special budget. The former comprises the “ordinary” budget (i.e., the Observatory's own resources) and the budget of the fourth Contribution Agreement a project co-financed by the European Commission. The Observatory and the European Commission are negotiating the next Contribution Agreement, which will relate to the 2026 and 2027 financial years. This draft budget includes a proposal to fund projects submitted after an initial round of negotiations.

While the Observatory's own resources finance its core activities, the co-financed projects cover both recurring services to the European Commission and the exploration of new topics by the Observatory.

The activities concerning the hosting of the European Platform of Regulatory Authorities (EPRA) are covered by a special budget.

Income budget Ordinary budget

Activity budget

Special budget

Credit balance

Dedicated fund

Income from products and services

Co-financed projects

Budget of the European Platform of Regulatory Authorities (EPRA)

Members’ compulsory contributions

Total budget

5 Cf. document OBS 2025.09 rev, Draft minutes of the meeting of the Executive Council held on 5 June 2025, section 10, para. 54. 6 Cf. document OBS 2025.14, Video games pilot project special budget.

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Figure 1 – Total Budget structure (income) 2017-2026

1.2.2. The activity budget

The following figure shows the breakdown of the funding for the Observatory’s programme of activities. In the interests of budgetary transparency, the budget for the Contribution Agreement (under negotiation) is presented separately in the summary tables section.

Figure 2 – 2026 activity budget

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"Ordinary budget" 84,2%

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95%

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5%

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15,8%

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1.2.3. The EPRA special budget

The Observatory has hosted the Secretariat of the European Platform of Regulatory Authorities since 2006. This is based on a Memorandum of Understanding automatically renewed every year and under which the Observatory provides the structure and services necessary for EPRA to operate. This Memorandum of Understanding was amended in 2019 to take account of EPRA’s development and has been tacitly renewed since then.

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2. Comments on the income and expenditure budgets 7

2.1. Income

Total income rises by 3.8%. This increase is mainly due to the fourth Contribution Agreement, the amount of which is 21% higher compared to 2025. There is the same increase in the activity budget whereas the ordinary budget (which finances the Observatory’s core activities) shows a modest rise of 1.3%, which is mainly the result of the credit brought forward and the inclusion of Ukraine for a full year.

Figure 3 – Contribution to the increase in the activity budget

The EPRA budget will increase by 3.7%.

The risks inherent in the implementation of the programme of activities and the budget are described in the MtS 8.

2.1.1. Credit balance

The credit balance of the last closed financial year is an integral part of the budget.

Article 5 of the Financial Regulations9 provides: “In accordance with the provision set out in Article [9.1 (e)] of the Statute of the Observatory, the credit balance of the last closed

7 The references to the 2025 budget relate to the final budget (document OBS 2025.13). 8 Cf. Mid-term Strategy 2024-2028, ibid., sections 6.6., 7.4.4. and 8.4. 9 Cf. Financial Regulations of the European Audiovisual Observatory, document OBS 2018.01.

Credit balance; 25 233 EUR; 17%

Contribution Agreement; 107 400 EUR; 73%

Members' contributions; 14 871 EUR; 10%

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and approved financial year shall be credited to the Budget of Receipts for the second financial year succeeding the one in question”.

The sum of EUR 285 318.47 is allocated to the 2026 budget, a 10% increase compared to 2025.

2.1.2. Income from products and services

The receipts entered under budget head 2 make up around 18% of the resources of the Observatory’s activity budget.

Figure 4 – Breakdown of income from products and services

2.1.2.1. Publications and services

The Observatory disseminates most of its output free of charge in order to fulfil its mission to ensure greater transparency in the audiovisual sector. It also generates income, mainly through three publications and services: the online Yearbook, LUMIERE Pro and FOCUS – World Film Market Trends. Restrictions on the dissemination of data by the suppliers on which the Observatory relies to produce the Yearbook and LUMIERE Pro prohibit their distribution free of charge.

The expected increase in sales of the online Yearbook did not materialise in 2025. Efforts to make the service better known helped maintain a respectable level of sales but the

1.a. Credit balance 7,0%

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2.a. Publications and related

services 1,8%

2.a. Agreements

0,7%2.b. Contribution Agreement

15,0%

2.c. EPRA 5,5%

3. Bank interest 0,2%

4.a. Compulsory contributions

69,7%

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target needs to be revised downwards. LUMIERE Pro is aimed at a limited audience, with sales made under a sub-licensing agreement.

The target for sales of the Observatory’s paid publications is 6% lower.

Figure 5 – Sales of online publications and services, 2024

As every year, the publication of FOCUS – World Film Market Trends depends on the conclusion of an agreement with the Cannes Film Market on the Observatory’s contribution to the event.

2.1.2.2. Co-financed project

The fourth Contribution Agreement between the Observatory and the European Commission is being negotiated, so the amount entered in the 2026 budget is an estimate of the costs of the projects under discussion.

The volume of activities carried out under the Contribution Agreements tends to fluctuate according to the activity timeframe, but some stability is necessary in order to maintain the level of expertise of the research in this connection. For example, the amounts allocated to the first year of the third Contribution Agreement represented nearly 60% of the total project funding, which meant a significant fluctuation between 2024 and 2025. The fourth agreement will also cover two years. In 2026, the amount allocated to the project will be EUR 607 700, 95% of which will be funded by the European Commission. The Observatory's 5% co-financing is provided by the fund for co-financed projects10.

This project’s share of the activity budget will rise to 15%, compared with 12.8% in 2025 (and 17.5% in 2024).

10 Cf. document OBS 2016.07 rev Creation of a fund for co-financed projects — Allocation to the revised 2016 budget. Proposal for a decision.

Yearbook online 41%

FOCUS - World Film market

trends 1%

LUMIERE Pro 58%

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In application of the previous MtS, the co-financed projects will help to increase the supply of information provided by the Observatory over and above its core remit.

Figure 6 – Weight of the co-financed projects in the activity budget, 2017-2026

2.1.2.3. The EPRA special budget

The EPRA budget will rise by 3.7%, the same rate as in 2025. In accordance with the Memorandum of Understanding concluded between EPRA and the Observatory, the amounts remitted by EPRA cover all the expenses involved in hosting its Secretariat.

EPRA’s investment in a new website is funded by the EPRA Board Association.

2.1.3. Bank interest

The Observatory places its cash reserves and dedicated funds, such as the Ukraine Membership Fund and Co-financed Projects Fund, in term accounts. Although investment conditions have worsened in 2025, continued dynamic cash management should enable the Observatory to rely on stable revenues.

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2.1.4. Members’ compulsory contributions

In accordance with the Observatory’s Financial Regulations, the method of calculating the scale of members’ contributions is based on Council of Europe Committee of Ministers Resolution (94)31 governing the scales pertaining to the Partial Agreements. The contribution rates vary according to a member’s economic situation and population, except for major contributors, to which the maximum rate applies, and (in most cases) countries to which the minimum rate applies. The addition of a new member can cause significant fluctuations in these rates11. In order to reduce the impact of Ukraine’s accession on the level of contributions, the maximum and minimum rates have been changed to 12.77% and 0.15% respectively (compared to 12.9% and 0.146% in 2025).

Belgium’s contribution is shared between the French Community (49%), the Flemish Community (49%) and the German-speaking Community (2%).

In order to take account of the difficult economic situation of its members, the Observatory decided not to call for an increase in contributions, and the slight increase in this amount is due to the inclusion of a new member.

The 1.3% increase in resources allocated to funding the Observatory’s core activities (“ordinary budget”) is below inflation. The Observatory will be able to balance its budget to a large extent thanks to its cost control efforts (see 2.2).

Figure 7 – Changes in members’ compulsory contributions over ten years (Base 100 = 2017)

* Including the entire contribution due from the Russian Federation.

11 As Ukraine joined the Observatory in 2025, the contributions of the other members were frozen, so the effect of its accession on the other contributions only becomes apparent in 2026.

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Figure 8 – Total income budget, 2024-2026

2.2. Expenditure

The expenditure budget is organised by type of expenditure grouped under eight budget heads. For budget monitoring purposes, the allocation of resources is structured around cost centres, which in turn group together the analytical sections corresponding to the projects included in the action plan. The cost centres are the two departments, the IT and Visibility units and the Administration.

The remarks on the expenditure budget follow this operational approach to a large extent.

Ordinary budget Activity budget Special budget

Department for Market Information

Department for Market Information

Budget of the European Platform of Regulatory Authorities (EPRA)

Department for Legal Information Department for Legal Information

Visibility Unit Visibility Unit

IT Unit IT Unit

Administration Administration

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As the EPRA special budget has no impact on the Observatory’s budget, the remarks on expenditure only relate to the activity budget.

Unless otherwise stated, comparisons with the 2025 budget relate to the final budget for the financial year.

In addition to its cost control efforts, savings on recent recruitments have enabled the Secretariat to balance its budget in order to implement the activities set out in the Action Plan.

2.2.1. The programme of activities

The Observatory’s work relies essentially both on the expertise of its team and on the network that it leads, so staff costs are the biggest expenditure item. It is followed by the “Partnership and network” item.

2.2.1.1. Human resources

The new organisational chart resulting from the MtS 2019-2023 was completed in mid- 2025. In early 2026, the Observatory Secretariat will therefore have a stabilised structure conducive to guaranteeing its efficient and sustainable operation.

This budget incorporates an overall increase in salary costs resulting from four factors:

◼ The salary adjustment granted to staff of the Coordinated Organisations12 in 2026 should reflect the level of inflation. The method used for this adjustment is to take a benchmark calculation based on salary increases in a group of reference national civil services. The Council of Europe Committee of Ministers decides on the adjustment for the Organisation.

◼ The cost of social security contributions is set to increase significantly. ◼ Staff grade changes and family situation also have an appreciable impact. ◼ The departure of long-serving staff will result in budget savings.

The proportion of staff costs in the activity budget remains stable compared to 2025 (+0.8%). Total staff costs rise by 2.7% (+3.6% if recruitment costs, which will be sharply down in 2026, are excluded).

2.2.1.2. Department for Market Information (DMI)

The DMI’s programme of activities is based mainly on recurring projects, which is reflected in the stability of its budget The systematisation of calls for tenders aimed at

12 Group of international organisations [North Atlantic Treaty Organisation (NATO), European Space Agency (ESA), Organisation for Economic Co-operation and Development (OECD), Council of Europe, Western European Union (WEU) and European Centre for Medium-Range Weather Forecasts (ECMWF)] sharing a coordinated remuneration system.

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concluding framework contracts with a capped price adjustment clause has enabled the department to obtain the best prices in a market where competition remains limited.

Translation and proofreading costs have once again been revised downwards (17.1%) to take account of the systematic use of machine translation.

The 4.4% increase in the data purchases budget over the ordinary budget is entirely attributable to the Observatory's takeover of the LUMIERE VOD database, which was developed under the previous grant agreements with the European Commission.

Travel costs are 10.5% lower (-EUR1 400).

The activities under the fourth Contribution Agreement make up 23.5% of the department’s resources, a proportion stable compared with 2025.

2.2.1.3. Department for Legal Information (DLI)

The machine translation of articles in the monthly newsletter IRIS – Legal Observations of the European Audiovisual Observatory began in February 2025. The change in the method of remunerating proofreaders resulted in the Observatory adopting a cautious approach in estimating the associated costs. The experiment is enabling the Observatory to revise downwards the costs of translating and proofreading the department’s publications despite the expected increase in the translation rates.

The budget also provides for making use of the services of the incumbent partners, EMR - Institute of European Media Law and IViR - Institute for Information Law, for the production of two publications on the basis of the framework partnership agreements with these organisations.

Translation and proofreading costs fall by 7.8%.

The Partnership and network budget is back to the level of the last adopted budget (only one framework agreement was partially implemented in 2025). The network costs are 30.5% (EUR 2 500) lower to reflect the level of use of paid experts.

Travel costs are 8% higher (+EUR 600).

The activities under the fourth Contribution Agreement make up 23.6% of the department’s resources, which is by and large the same proportion as in the adopted 2025 budget.

2.2.2. The support units

The units carry out cross-department activities, supporting the work of the departments at various stages.

2.2.2.1. IT

The team consists of the head of the unit and two IT specialists with complementary backgrounds, one of whom is on 80% FTE.

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Most of the IT projects are now carried out by the Observatory team, as a result of the insourcing strategy launched in 2020. The unit team maintains and develops all the databases (except for the database underpinning the online Yearbook and Merlin) and several applications such as the budget preparation and monitoring software, the interface and the tools for the machine translation of the IRIS newsletter.

As in-house IT developments are not fixed assets, capital expenditure is now reduced to a symbolic amount. The working environment and IT infrastructure are provided by the Council of Europe under an agreement between the Observatory and the Directorate of Information Technology (DIT). The relevant costs are divided between the working environment (entered in budget line 2.2 Stationery and office equipment) and services relating to infrastructure and security, as well as other tools provided by the DIT (budget line 2.6 Maintenance). They make up more than 80% of the unit’s expenditure, excluding staff costs. The proportion of work environment costs is down (27.8% compared to 33.7% in 2025), with a corresponding increase in infrastructure and security costs (72.2% compared to 66.3%). Significant licence cost increases are forecast for 2027.

The Observatory remains dependent on outside companies for very specific software: the accounting management tools and the invoicing and sales tracking tools are based on proprietary software. Whenever possible, the Observatory takes advantage of the conditions of the framework contracts concluded by the Council of Europe.

The costs rebilled by the Council of Europe for staff workstations and associated services take account of an increase in costs in line with the Syntec index and rise by 1.4%.

2.2.2.2. Visibility

The Communication and Events Unit’s budget is modest given the activities carried out to promote the Observatory's work, and certain budget cuts made in 2025 need to be reversed in order to maintain the results achieved.

Almost all items have been increased, particularly translation and proofreading costs, to take account of the rise in the number of press releases and other informative communications.

Excluding the impact of staff costs, the visibility budget is 8.8% higher (+EUR 6 300). This increase, which is intended to respond to the rise in the volume of translations and the Unit’s costs, follows a 5% reduction in 2025.

2.2.2.3. Administration

The Administration unit’s operating costs are 2% down despite an increase in the budget allocated to staff travel. In particular, furniture rental costs and rental charges are down to reflect the moderate rent increase in 2025. The level of expenses of rental charges remains uncertain as they have not been invoiced by the City of Strasbourg since 2021. However, the costs of external services had to be revised upwards to cover the increase in certain costs (office printing) and the foreseeable costs of interpretation.

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Excluding the impact of staff costs, the Administration’s budget is 3.7% higher. If these costs are taken into account, it is 4.9% lower. (See also 2.2.1.1).

Translation and proofreading costs, which include interpretation, are 20.6% higher (+EUR 5 900).

Figure 9 – Structure of the expenditure budget, activity budget 2022-2026

2.2.3. Remarks on the support functions

Staff

Staff turnover continued in 2025. All posts were filled at 1 October13. In 2026, a new head of the DMI will be recruited.

The changes in respect of staff costs are detailed in section 2.2.1.1.

13. The process of recruiting the EPRA Project Officer had entered its final phase at the time the budget was drafted

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Use of artificial intelligence

The machine translation of the IRIS Newsletter has made it possible to generate significant savings, which will take full effect in 2026. As the rates offered to proofreaders will remain unchanged in 2026, the total cost of translating publications will decrease further in 2026 (see sections 2.2.1.2 and 2.2.1.3Error! Reference source not found.).

Given the volume of accounting transactions in relation to the cost of implementing electronic accounting document management software, the Observatory has not pursued this option but has relied on software provided by the Council of Europe under the agreement with the DIT (see 2.2.2.1) in order to improve purchasing processes. It will continue to monitor developments in dedicated IT solutions.

Also under the above-mentioned agreement, the Observatory will have a generative AI tool at its disposal in 2026.

Sustainability

Alongside the development of its website’s functionalities, the Observatory has reduced the printing and mailing of its publications to a bare minimum in favour of electronic distribution.

Similarly, when possible and appropriate the Observatory prefers to participate in events to which it is invited online.

As far as statutory meetings are concerned, while the choice of format for Executive Council and Advisory Committee meetings is up to the members, the Secretariat will continue to advocate for face-to-face meetings of the Executive Council. Similarly, the first meeting of the Advisory Committee should also be held in Strasbourg to ensure high- quality discussions between members.

Since 2025, meetings of the Bureau have been exclusively by videoconference.

The figure for staff travel expenses is higher mainly to take account of the foreseeable rise in transport costs. This increase remains very limited in absolute terms.

2.2.4. The European Platform of Regulatory Authorities

The EPRA budget is approved by the EPRA Executive Board and implemented by the EPRA Secretariat. It will increase by 3.7% in 2026.

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2.3. Implementation of the budget

2.3.1. Contribution Agreements

Once signed, the Contribution Agreements are subject to the payment of 80% of the amount of its co-financing by the European Commission. Throughout their implementation, the Observatory carries out analytical monitoring of expenditure and calls in the balance from the Commission at the end of the contract.

It should be noted that projects co-financed by the Commission include a flat-rate allocation equivalent to a maximum of 7% of eligible expenditure to cover the administrative costs of these projects. The corresponding expenditure that this provision is meant to finance is entered directly into the Observatory’s “ordinary” budget.

2.3.2. The EPRA budget

Pursuant to the Memorandum of Understanding between the Observatory and EPRA (see 1.2.3 above), the EPRA Executive Board arranges for two advances to be remitted to the Observatory, one at the beginning and one in the middle of the financial year. The final calculation of the expenditure incurred in connection with the service results in the offsetting of sums paid at the close of the accounts for the financial year. The agreement is therefore budget-neutral for the Observatory since EPRA pays all the costs associated with hosting it.

2.3.3. Role of the reserve

A large proportion of the Observatory’s budget is financed by members’ compulsory contributions. Article 21 of the Financial Regulations provides that the Executive Director “shall [...] (p)rior to any commitment of the Observatory's funds [...] ensure that the funds are available under the appropriate Sub-head of the Budget”.

The implementation of the Action Plan depends to a significant extent on the proper collection of the compulsory contributions. A member’s failure to pay constitutes a risk that the Observatory takes into account in the budget in the form of a “reserve”. This groups together the expenditure allocated to specific measures that are planned for the second half of the year and whose implementation depends on a good level of collection of contributions. At the end of the deadline for the payment of the compulsory contributions (in practice at the beginning of July), if the level of collection is satisfactory and it considers that any incident likely to jeopardise the implementation of the budget can be ruled out, the Observatory gives the green light to the measures whose funding has been budgeted in the reserve.

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Many projects require long preparation, so selecting activities for placing in the reserve is a difficult exercise.

The activities concerned total EUR 103 000 and are listed in Table 10.

2.3.4. Transfers within the budget

The budget is subject to analytical monitoring throughout the financial year. In accordance with established practice, the Executive Director can have transfers made between budget heads during the financial year as follows:

1. up to a maximum of 10% of the initial amount without the Executive Council’s authorisation,

2. up to a maximum of 20% of the initial amount after the Executive Council’s authorisation.

Any transfers will be included in the amending budget submitted to the Executive Council.

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3. Summary tables

In accordance with the provisions of Article 16 of the Financial Regulations, the budget is presented in comparison with the last two financial years.

3.1. The total budget

Table 1. Total budget: Receipts

Table 2. Total budget: Expenses

EUR % EUR % EUR %

1. Credit balance 202 159,14 5,1% 260 085,68 6,7% 285 318,47 7,0%

2a. Income from products and services 108 300,00 2,7% 112 600,00 2,9% 106 000,00 2,6%

2b. Cofinanced projects 699 200,00 17,5% 500 300,00 12,8% 607 700,00 15,0%

2c. EPRA 206 800,00 5,2% 214 500,00 5,5% 222 500,00 5,5%

3. Bank interest 48 000,00 1,2% 10 004,20 0,3% 10 000,00 0,2%

4. Contributions of member s tates 2 738 440,86 68,4% 2 811 710,12 71,9% 2 826 581,53 69,7%

Total 4 002 900,00 100,0% 3 909 200,00 100,0% 4 058 100,00 100,0%

2024

Final budget

2025

Final budget

2026

Budget

EUR % EUR % EUR %

1 Staff 2 794 100 69,8% 2 888 300 73,9% 2 969 400 73,2%

2 Support costs 266 100 6,6% 294 700 7,5% 295 800 7,3%

3 External services 335 500 8,4% 294 300 7,5% 290 100 7,1%

4 Marketing 49 900 1,2% 47 400 1,2% 52 700 1,3%

5 Documentation 5 700 0,1% 5 200 0,1% 4 900 0,1%

6 Investments 15 100 0,4% 3 500 0,1% 3 500 0,1%

7 Partnerships and network 521 500 13,0% 360 800 9,2% 431 700 10,6%

8 Flexible a l location 15 000 0,4% 15 000 0,4% 10 000 0,2%

4 002 900 100,0% 3 909 200 100,0% 4 058 100 100,0%Total

2024

Final budget

2025

Final budget

2026

Budget

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Table 3. Total budget: Expenses, breakdown by budget head

EUR % EUR % EUR %

1 Staff 2 794 100 69,8% 2 888 300 73,9% 2 969 400 73,2%

1.1 Permanent s taff - sa laries , soc.charges and pens ions 2 698 300 2 729 800 2 933 200

1.2 Temporary s taff 75 000 128 400 29 500

1.3 Staff tra ining 5 000 1 500 1 500

1.4 Other s taff costs and recrui tment costs 12 500 28 600 5 200

1.5 Tra inees 3 300

2 Support costs 266 100 6,6% 294 700 7,5% 295 800 7,3%

2.1 Counci l of Europe services 35 200 34 800 34 600

2.2 Stationary and office equipment 48 600 42 000 35 500

2.3 Communications : telephone, internet, mai l ing costs 5 700 6 900 6 800

2.4 Travels 46 300 47 800 52 600

2.5 Insurances 2 900 3 000 1 000

2.6 Maintenance 69 900 99 200 107 200

2.7 Bank charges 1 600 1 400 1 500

2.8 Premises renta l costs 54 000 57 900 54 600

2.9 Miscel laneous 1 900 1 700 2 000

3 External services 335 500 8,4% 294 300 7,5% 290 100 7,1%

3.1 Trans lation and proofreading 232 500 208 700 209 600

3.2 Print 32 700 29 000 27 200

3.3 Other services and external ass is tance 50 900 31 600 29 600

3.4 External experts travel and accommodation costs 19 400 25 000 23 700

4 Marketing 49 900 1,2% 47 400 1,2% 52 700 1,3%

4.1 Marketing and promotion 26 200 31 600 31 600

4.2 Receptions 23 700 15 800 21 100

5 Documentation 5 700 0,1% 5 200 0,1% 4 900 0,1%

6 Investments 15 100 0,4% 3 500 0,1% 3 500 0,1%

6.1 IT Hardware 11 200

6.2 IT Software (purchase and development) 2 400 1 500 1 500

6.3 Office furni ture 2 000 2 000

6.4 Office equipment and insta l lation 1 500

7 Partnerships and network 521 500 13,0% 360 800 9,2% 431 700 10,6%

7.1 Partnership contracts 6 500 20 000 40 000

7.2 Col laboration with correspondents , purchase of data 515 000 340 800 391 700

8 Flexible allocation 15 000 0,4% 15 000 0,4% 10 000 0,2%

4 002 900 100,0% 3 909 200 100,0% 4 058 100 100,0%Total

2024

Final budget

2025

Final budget

2026

Budget

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3.2. The activity budget

Table 4. Activity budget: Receipts

Table 5. Activity budget: Receipts, breakdown of products and services

EUR % EUR % EUR %

1. Credit balance 202 159,14 5,3% 260 085,68 7,0% 285 318,47 7,4%

2a. Income from products and services 108 300,00 2,9% 112 600,00 3,0% 106 000,00 2,8%

2b. Cofinanced projects 699 200,00 18,4% 500 300,00 13,5% 607 700,00 15,8%

3. Bank interest 48 000,00 1,3% 10 004,20 0,3% 10 000,00 0,3%

4. Contributions of member s tates 2 738 440,86 72,1% 2 811 710,12 76,1% 2 826 581,53 73,7%

Total 3 796 100,00 100,0% 3 694 700,00 100,0% 3 835 600,00 100,0%

2024

Final budget

2025

Final budget

2026

Budget

EUR % EUR % EUR %

Publ ications and related services 77 800,00 71,8% 81 600,00 72,5% 75 000,00 70,8%

Agreements 25 000,00 23,1% 30 000,00 26,6% 30 000,00 28,3%

Consulting activi ties 4 500,00 4,2%

Other services 1 000,00 0,9% 1 000,00 0,9% 1 000,00 0,9%

Total 108 300,00 100,0% 112 600,00 100,0% 106 000,00 100,0%

2024

Final budget

2025

Final budget

2026

Budget

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Table 6. Activity budget: Receipts, breakdown of co-financed projects

EUR % EUR % EUR %

Grant European Commiss ion 664 400,00 95% 475 100,00 95% 577 000,00 95%

Co-financing Fund 34 800,00 5% 25 200,00 5% 30 700,00 5%

Total 699 200,00 100% 500 300,00 100% 607 700,00 100%

2024

Final budget

2025

Final budget

2026

Budget

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Table 7. Activity budget: Breakdown of members’ contributions

% CoE scale

RES(94)31 EUR

% CoE scale

RES(94)31 EUR

% CoE scale

RES(94)31 EUR

Albania 0,1460% 3 998,12 0,1460% 4 078,09 0,1500% 4 239,87

Armenia 0,1460% 3 998,12 0,1460% 4 078,09 0,1500% 4 239,87

Austria 1,4798% 40 523,45 1,4507% 40 521,16 1,3982% 39 521,26

Belgium 1,8096% 49 554,83 1,7925% 50 068,37 1,7497% 49 456,70Bosnia and

Herzegovina 0,1460% 3 998,12 0,1460% 4 078,09 0,1500% 4 239,87

Bulgaria 0,3478% 9 524,30 0,3564% 9 955,02 0,3562% 10 068,28

Croatia 0,2587% 7 084,35 0,2601% 7 265,15 0,2618% 7 399,99

Cyprus 0,1460% 3 998,12 0,1460% 4 078,09 0,1500% 4 239,87

Czech Republ ic 0,9537% 26 116,51 0,9574% 26 742,23 0,9644% 27 259,55

Denmark 1,1743% 32 157,51 1,1794% 32 943,17 1,1254% 31 810,35

Estonia 0,1460% 3 998,12 0,1460% 4 078,09 0,1500% 4 239,87

Finland 0,9113% 24 955,41 0,8914% 24 898,71 0,8402% 23 748,94

France 12,9000% 353 258,87 12,9000% 360 324,65 12,7700% 360 954,46

Georgia 0,1460% 3 998,12 0,1460% 4 078,09 0,1500% 4 239,87

Germany 12,9000% 353 258,87 12,9000% 360 324,65 12,7700% 360 954,46

Greece 0,7878% 21 573,44 0,7725% 21 577,58 0,7571% 21 400,05

Hungary 0,6693% 18 328,38 0,6622% 18 496,67 0,6591% 18 630,00

Iceland 0,1460% 3 998,12 0,1460% 4 078,09 0,1500% 4 239,87

Ireland 1,3729% 37 596,05 1,4480% 40 445,74 1,4341% 40 536,01

Ita ly 12,9000% 353 258,87 12,9000% 360 324,65 12,7700% 360 954,46

Latvia 0,1460% 3 998,12 0,1460% 4 078,09 0,1500% 4 239,87

Liechtenstein 0,1460% 3 998,12 0,1460% 4 078,09 0,1500% 4 239,87

Li thuania 0,2241% 6 136,85 0,2317% 6 471,88 0,2338% 6 608,55

Luxembourg 0,2332% 6 386,04 0,2346% 6 552,88 0,2255% 6 373,94

Malta 0,1460% 3 998,12 0,1460% 4 078,09 0,1500% 4 239,87

Montenegro 0,1460% 3 998,12 0,1460% 4 078,09 0,1500% 4 239,87

Netherlands 3,0583% 83 749,74 3,0462% 85 086,89 3,0034% 84 893,55

North Macedonia 0,1460% 3 998,12 0,1460% 4 078,09 0,1500% 4 239,87

Norway 1,3044% 35 720,22 1,4208% 39 685,99 1,4062% 39 747,39

Poland 2,5357% 69 438,64 2,5518% 71 277,24 2,5396% 71 783,87

Portugal 0,8914% 24 410,46 0,8767% 24 488,11 0,8598% 24 302,95

Romania 1,1266% 30 851,27 1,1398% 31 837,06 1,1384% 32 177,81

Slovak Republ ic 0,4198% 11 495,97 0,4166% 11 636,53 0,4077% 11 523,97

Slovenia 0,2035% 5 572,73 0,2022% 5 647,88 0,1994% 5 636,20

Spain 4,8539% 132 921,18 4,7144% 131 683,30 4,6293% 130 850,94

Sweden 1,8392% 50 365,40 1,8329% 51 196,83 1,7211% 48 648,30

Switzerland 2,3753% 65 046,19 2,3708% 66 221,53 2,2936% 64 830,48

Türkiye 3,8417% 105 202,68 3,8741% 108 211,92 3,9432% 111 457,76

Ukra ine 18 495,80 1,1787% 33 316,92

United Kingdom 12,9000% 353 258,87 12,9000% 360 324,65 12,7700% 360 954,46

European Union 12,9000% 353 258,87 12,9000% 360 324,65 12,7700% 360 954,46

Morocco 1,0757% 29 457,41 1,0648% 29 742,15 1,0241% 28 947,03

100,0% 2 738 440,80 100,0% 2 811 710,12 100,0% 2 826 581,53

2024

Final budget

2025

Final budget

2026

Budget

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Table 8. Activity budget: Expenses

EUR % EUR % EUR %

1 Staff 2 613 800 68,9% 2 704 800 73,2% 2 778 600 72,4%

1.1 Permanent s taff - sa laries , soc.charges and pens ions 2 518 000 2 603 700 2 742 400

1.2 Temporary s taff 75 000 71 000 29 500

1.3 Staff tra ining 5 000 1 500 1 500

1.4 Other s taff costs and recrui tment costs 12 500 28 600 5 200

1.5 Tra inees 3 300

2 Support costs 248 100 6,5% 272 800 7,4% 273 700 7,1%

2.1 Counci l of Europe services 35 200 34 800 34 600

2.2 Stationary and office equipment 45 200 39 100 33 100

2.3 Communications : telephone, internet, mai l ing costs 5 500 6 800 6 700

2.4 Travels 38 900 38 200 43 000

2.5 Insurances 2 800 2 900 900

2.6 Maintenance 66 300 93 200 100 400

2.7 Bank charges 1 500 1 300 1 400

2.8 Premises renta l costs 51 000 55 000 51 800

2.9 Miscel laneous 1 700 1 500 1 800

3 External services 327 000 8,6% 285 200 7,7% 280 500 7,3%

3.1 Trans lation and proofreading 231 300 207 500 208 400

3.2 Print 32 500 28 800 26 800

3.3 Other services and external ass is tance 46 800 27 700 25 700

3.4 External experts travel and accommodation costs 16 400 21 200 19 600

4 Marketing 49 900 1,3% 47 400 1,3% 52 700 1,4%

4.1 Marketing and promotion 26 200 31 600 31 600

4.2 Receptions 23 700 15 800 21 100

5 Documentation 5 700 0,2% 5 200 0,1% 4 900 0,1%

6 Investments 15 100 0,4% 3 500 0,1% 3 500 0,1%

6.1 IT Hardware 11 200

6.2 IT Software (purchase and development) 2 400 1 500 1 500

6.3 Office furni ture 2 000 2 000

6.4 Office equipment and insta l lation 1 500

7 Partnerships and network 521 500 13,7% 360 800 9,8% 431 700 11,3%

7.1 Partnership contracts 6 500 20 000 40 000

7.2 Col laboration with correspondents , purchase of data 515 000 340 800 391 700

8 Flexible allocation 15 000 0,4% 15 000 0,4% 10 000 0,3%

3 796 100 100,0% 3 694 700 100,0% 3 835 600 100,0%Total

2024

Final budget

2025

Final budget

2026

Budget

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Table 9. Activity budget: Expenses, breakdown by cost accounting section

(continued on next page)

1 Staff 794 900 595 500 175 200 268 100 570 000 2 403 700

1.1 Permanent s taff - sa laries , soc.charges and pens ions 794 900 566 000 175 200 268 100 563 300 2 367 500

1.2 Temporary s taff 29 500 29 500

1.3 Staff tra ining 1 500 1 500

1.4 Other s taff costs and recrui tment costs 5 200 5 200

1.5 Tra inees

2 Support costs 11 900 8 100 21 400 120 200 112 100 273 700

2.1 Counci l of Europe services 34 600 34 600

2.2 Stationary and office equipment 1 400 30 700 1 000 33 100

2.3 Communications : telephone, internet, mai l ing costs 5 100 300 1 300 6 700

2.4 Travels 11 900 8 100 13 800 9 200 43 000

2.5 Insurances 900 900

2.6 Maintenance 89 200 11 200 100 400

2.7 Bank charges 1 400 1 400

2.8 Premises renta l costs 900 50 900 51 800

2.9 Miscel laneous 200 1 600 1 800

3 External services 19 700 159 100 3 700 17 800 10 000 60 200 270 500

3.1 Trans lation and proofreading 6 800 142 300 3 700 11 100 34 500 198 400

3.2 Print 11 300 8 800 3 800 2 900 26 800

3.3 Other services and external ass is tance 100 900 10 000 14 700 25 700

3.4 External experts travel and accommodation costs 1 600 7 900 2 000 8 100 19 600

4 Marketing 400 3 600 38 900 9 800 52 700

4.1 Marketing and promotion 400 31 200 31 600

4.2 Receptions 3 600 7 700 9 800 21 100

5 Documentation 4 900 4 900

6 Investments 1 500 2 000 3 500

6.1 IT Hardware

6.2 IT Software (purchase and development) 1 500 1 500

6.3 Office furni ture 2 000 2 000

6.4 Office equipment and insta l lation

7 Partnerships and network 198 500 50 200 248 700

7.1 Partnership contracts 40 000 40 000

7.2 Col laboration with correspondents , purchase of data 198 500 10 200 208 700

8 Flexible allocation 10 000 10 000

1 025 400 816 500 8 600 253 300 399 800 764 100 3 267 700

V is

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Activity budget: Expenses, breakdown by cost accounting section (2)

1 Staff 374 900 2 778 600

1.1 Permanent s taff - sa laries , soc.charges and pens ions 374 900 2 742 400

1.2 Temporary s taff 29 500

1.3 Staff tra ining 1 500

1.4 Other s taff costs and recrui tment costs 5 200

1.5 Tra inees

2 Support costs 273 700

2.1 Counci l of Europe services 34 600

2.2 Stationary and office equipment 33 100

2.3 Communications : telephone, internet, mai l ing costs 6 700

2.4 Travels 43 000

2.5 Insurances 900

2.6 Maintenance 100 400

2.7 Bank charges 1 400

2.8 Premises renta l costs 51 800

2.9 Miscel laneous 1 800

3 External services 10 000 280 500

3.1 Trans lation and proofreading 10 000 208 400

3.2 Print 26 800

3.3 Other services and external ass is tance 25 700

3.4 External experts travel and accommodation costs 19 600

4 Marketing 52 700

4.1 Marketing and promotion 31 600

4.2 Receptions 21 100

5 Documentation 4 900

6 Investments 3 500

6.1 IT Hardware

6.2 IT Software (purchase and development) 1 500

6.3 Office furni ture 2 000

6.4 Office equipment and insta l lation

7 Partnerships and network 183 000 431 700

7.1 Partnership contracts 40 000

7.2 Col laboration with correspondents , purchase of data 183 000 391 700

8 Flexible allocation 10 000

567 900 3 835 600Total

C o

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ac ti

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Table 10. Activity budget: Expenses, breakdown of the reserve

Department / Unit Project / Activity Reserve Part in

reserve EUR

Market Information Purchase of data 36 800 19%

Staff missions 1 300 10%

Legal Information Additional data purchase IRIS Newsletter 2 000 35%

IRIS publications 38 300 26%

Legal workshop 12 300 100%

Staff missions 1 400 17%

Transversal projects Subscriptions to professional magazines 500 10%

Content translations 2 700 2%

Visibility Printing of institutional brochures 1 200 100%

Printing of publications for promotional purposes 800 28%

Administration Staff missions 700 8%

Flexible allocation 5 000 50%

Total 103 000

* Percentage of the total translation and proofreading costs excluding statutory work.

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3.3. Special budget

Table 11. Special budget (EPRA): Receipts

EUR % EUR % EUR %

2c. EPRA 206 800,00 100,0% 214 500,00 100,0% 222 500,00 100,0%

2024

Final budget

2025

Final budget

2026

Budget

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Table 12. Special budget: Expenses

EUR % EUR % EUR %

1 Staff 180 300 87,2% 183 500 85,5% 190 800 85,8%

1.1 Permanent s taff - sa laries , soc.charges and pens ions 180 300 126 100 190 800

1.2 Temporary s taff 57 400

1.3 Staff tra ining

1.4 Other s taff costs and recrui tment costs

1.5 Tra inees

2 Support costs 18 000 8,7% 21 900 10,2% 22 100 9,9%

2.1 Counci l of Europe services

2.2 Stationary and office equipment 3 400 2 900 2 400

2.3 Communications : telephone, internet, mai l ing costs 200 100 100

2.4 Travels 7 400 9 600 9 600

2.5 Insurances 100 100 100

2.6 Maintenance 3 600 6 000 6 800

2.7 Bank charges 100 100 100

2.8 Premises renta l costs 3 000 2 900 2 800

2.9 Miscel laneous 200 200 200

3 External services 8 500 4,1% 9 100 4,2% 9 600 4,3%

3.1 Trans lation and proofreading 1 200 1 200 1 200

3.2 Print 200 200 400

3.3 Other services and external ass is tance 4 100 3 900 3 900

3.4 External experts travel and accommodation costs 3 000 3 800 4 100

4 Marketing

4.1 Marketing and promotion

4.2 Receptions

5 Documentation

6 Investments

6.1 IT Hardware

6.2 IT Software (purchase and development)

6.3 Office furni ture

6.4 Office equipment and insta l lation

7 Partnerships and network

7.1 Partnership contracts

7.2 Col laboration with correspondents , purchase of data

8 Flexible allocation

206 800 100,0% 214 500 100,0% 222 500 100,0%Total

2024

Final budget

2025

Final budget

2026

Budget

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3.4. Staffing table

3.4.1. Posts and positions

In 2026, the Observatory’s staff complement remains at 2814. As of 1 January, it will have 24 permanent staff (18 staff employed on open-ended contracts and six on fixed-term contracts) and four junior analysts recruited in 2023 under the Young Professionals Programme on contracts limited to a total of four years.

3.4.2. Assignments

For budget monitoring purposes, the cost of each individual is assigned to a cost centre (Department or Unit).

The following table shows the cost-centre allocation of the costs of each member of staff. The contribution of staff participating in the activities of the Contribution Agreement (co-financed project) included in the budget is indicated by the words “Part. (participation) CA4” in brackets. When the budget is implemented, the time spent by these staff on Contribution Agreement activities is subject to precise analytical tracking by profile and activity.

Within the activity budget, the fourth Contribution Agreement finances a total of 27.5 person- months of analysts, i.e. 2.3 staff members (full-time equivalent), one Senior Analyst and 33% of an IT Project Assistant, as well as the time devoted to the project by the heads of department and the IT Manager.

EPRA covers all its staff budget costs.

14 27.3 full-time equivalents.

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Table 13. Staffing table15

(1) Department/ Unit

Job Grade Profile Allocation Durati on (mont hs

1 Administration Executive Director A5 Permanent OBS - ADM 12

2 Administration Administrative assistant B3 Permanent OBS - ADM 12

3 Administration Head of Administration A1/A2/A3 Permanent OBS - ADM 12

4 Administration Accountant-assistant B3 Permanent OBS - ADM 12

5 Administration Administrative assistant B3 Permanent OBS - ADM 12

6 DLI Head of Department A4 Permanent OBS - DIJ (Part. CA4)

12

7 DLI Deputy Head of Department A1/A2/A3 Permanent OBS - DIJ (Part. CA4)

12

8 DLI Legal advisor A1/A2/A3 Permanent OBS - DIJ (Part. CA4)

12

9 DLI Junior Analyst B3 Junior professional

OBS - DIJ (Part. CA4)

12

10 DLI Junior Analyst B3 Junior professional

CA4 - CA4 (Part. CA4)

12

11 DLI Junior Analyst B3 Junior professional

CA4 - CA4 (Part. CA4)

12

12 DLI Administrative assistant B3 Permanent OBS - DIJ 12

13 DMI Head of Department A4 Permanent OBS - DMI (Part. CA4)

12

14 DMI Deputy Head of Department A1/A2/A3 Permanent OBS - DMI (Part. CA4)

12

15 DMI Senior Analyst B5 Permanent OBS - DMI (Part. CA4)

12

16 DMI Senior Analyst B5 Permanent OBS - DMI (Part. CA4)

12

17 DMI Senior Analyst B5 Permanent OBS - DMI (Part. CA4)

12

18 DMI Senior Analyst B5 Permanent OBS - DMI (Part. CA4)

12

(continued on next page)

15 Situation at 1 January 2026.

BUDGET 2026

OBS 2025.10-V EN Budget 2026 2762-2725-5825 v.1.docx

Page 33

(2) Department/

Unit Job Grade Profile Allocation Durat

ion (mon ths

19 DMI Analyst B4 Permanent OBS - DMI (Part. CA4)

12

20 DMI Junior Analyst B3 Junior professional

CA4 - CA4 (Part. CA4)

12

21 DMI Administrative assistant B3 Permanent OBS - DMI 12

22 IT Head of IT A1/A2/A3 Permanent OBS - IT (Part. CA4)

12

23 IT IT assistant (80% FTE) B4 Permanent OBS - IT 12

24 IT IT assistant B4 Permanent OBS - IT (Part. CA4)

12

25 Visibility Responsible for Communication, Press & PR

B5 Permanent OBS - VIS 12

26 Visibility Administrative assistant B3 Permanent OBS - VIS/ADM 12

27 EPRA EPRA Secretary B5 Permanent EPRA 12

28 EPRA Assistant to the EPRA Secretary B4 Permanent EPRA 12

Document title

OBS 2025.10-V EN Budget 2026 2762-2725-5825 v.1.docx

Page 34

OBS 2025.15 EN 2026 Budget for the VG project_with annex 2787-2591-5665 v.1.docx

OBS 2025.15

2026 Budget for the Video Games project

VIDEO GAMES BUDGET 2026

OBS 2025.15 EN 2026 Budget for the VG project_with annex 2787-2591-5665 v.1.docx

Table of contents

1. Background information ................................................................................................... 1

2. Budget ................................................................................................................................ 1

2.1. Receipts............................................................................................................................................................. 1

2.2. Expenses ........................................................................................................................................................... 3

Table 1. Budget of receipts ........................................................................................................................ 4

Table 2. Budget of expenses ...................................................................................................................... 6

VIDEO GAMES BUDGET 2026

Page 1

1. Background information

On 4 November 2025, the European Audiovisual Observatory’s Executive Council adopted a 2026 Action Plan, governance and budget for the implementation of the Video Games project (VG project).

Implementing the Video Games Action Plan 2026 will constitute an additional European Audiovisual Observatory activity financed exclusively by participating members through voluntary contributions (hereafter VG contributions). 2026 will be the first year of a 3-year pilot project that will ideally result in video games being permanently integrated into the Observatory’s activities.

The list of members willing to join the project was not settled at the date of the Executive Council meeting, and members were offered an extended deadline to confirm their participation. As of 12 November, the list has 25 members.1

This document, which complements the information provided in the adopted paper and provides the budget for the implementation of the 2026 VG project, is submitted to the Financial Committee in the interest of transparency and with a view to easing the integration of video games into the Observatory’s activities, should the pilot project be successful and members decide so.

2. Budget

2.1. Receipts

Based on the list of members that have confirmed their participation to the VG project and the mechanism for calculating VG contributions endorsed by the Executive Council, the contributions are as follows2:

1 Some members were still awaiting from their authorities’ feedback to give a final answer as to their participation from 2026. 2 The figures may be slightly amended should further members join before the Financial Committee meeting. The VG contributions presented in the table are ceilings.

VIDEO GAMES BUDGET 2026

Page 2

Budget of receipts 2026

Participating members' contributions

% CoE scale

RES(94)31

Prorata scale % Contribution (EUR)

Albania 0,1500 0,1752 369,76 Austria 1,3982 1,6335 3 446,65 Belgium* 1,7497 2,0441 4 313,12 Croatia 0,2618 0,3059 645,35 Denmark 1,1254 1,3148 2 774,18 Estonia 0,1500 0,1752 369,76 France 12,7700 14,9189 31 478,85 Germany 12,7700 14,9189 31 478,85 Hungary 0,6591 0,7700 1 624,72 Ireland 1,4341 1,6754 3 535,15 Italy 12,7700 14,9189 31 478,85 Luxembourg 0,2255 0,2634 555,87 Malta 0,1500 0,1752 369,76 Montenegro 0,1500 0,1752 369,76 Netherlands 3,0034 3,5088 7 403,57 North Macedonia 0,1500 0,1752 369,76 Norway 1,4062 1,6428 3 466,37 Slovak Republic 0,4077 0,4763 1 005,01 Slovenia 0,1994 0,2330 491,53 Spain 4,6293 5,4083 11 411,51 Switzerland 2,2936 2,6796 5 653,87 Ukraine 1,1787 1,3770 2 905,57 United Kingdom 12,7700 14,9189 31 478,85 European Union 12,7700 14,9189 31 478,85 Morocco 1,0241 1,1964 2 524,47

Total 86% 100% 211 000,00

* Breakdown of Belgium contribution

French Community 49%

Flemish Community 49%

German-speaking Community 2%

VIDEO GAMES BUDGET 2026

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2.2. Expenses

The VG Project activities in 2026 will mainly entail staff costs, data purchase for the Department for Market Information (DMI) activities and input from national experts for the Department for Legal Information (DLI).3

Budget of expenditure

(EUR)

2026

Staff DMI DLI Grand Total

1. Staff 116 000

116 000

2. Support costs - - - -

3. External services

- - -

4. Marketing

- - -

5. Documentation

- - -

6. Investments

- - -

7. Partnership and network

50 000 45 000 95 000

8. Flexible allocation

- - -

Grand Total 116 000 50 000 45 000 211 000

3 The figures may be slightly amended should further members join before the Financial Committee meeting.

VIDEO GAMES BUDGET 2026

Page 4

Annex to document OBS 2025.15 24/11/2025

Budget for the 2026 VG project New table of contributions including Lithuania

Budget of receipts 2026

Participating members' contributions

% CoE scale

RES(94)31

Prorata scale % Contribution (EUR)

Albania 0,1500 0,1748 368,75 Austria 1,3982 1,6290 3 437,26 Belgium* 1,7497 2,0386 4 301,37 Croatia 0,2618 0,3050 643,60 Denmark 1,1254 1,3112 2 766,62 Estonia 0,1500 0,1748 368,75 France 12,7700 14,8782 31 393,10 Germany 12,7700 14,8782 31 393,10 Hungary 0,6591 0,7679 1 620,30 Ireland 1,4341 1,6709 3 525,52 Italy 12,7700 14,8782 31 393,10 Lithuania 0,2338 0,2724 574,76 Luxembourg 0,2255 0,2627 554,36 Malta 0,1500 0,1748 368,75 Montenegro 0,1500 0,1748 368,75 Netherlands 3,0034 3,4992 7 383,40 North Macedonia 0,1500 0,1748 368,75 Norway 1,4062 1,6384 3 456,93 Slovak Republic 0,4077 0,4750 1 002,27 Slovenia 0,1994 0,2323 490,19 Spain 4,6293 5,3936 11 380,43 Switzerland 2,2936 2,6723 5 638,47 Ukraine 1,1787 1,3733 2 897,65 United Kingdom 12,7700 14,8782 31 393,10 European Union 12,7700 14,8782 31 393,10 Morocco 1,0241 1,1932 2 517,59

Total 86% 100% 211 000,00

* Breakdown of Belgium contribution

French Community 49%

Flemish Community 49%

German-speaking Community 2%

OBS 2025.15 EN 2026 Budget for the VG project_with annex 2787-2591-5665 v.1.docx

Page 5