18.

In one

Bermuda contract with Italcambio again provides an exception as the

company has to pay a royalty of 25% and 22% on proof and uncirculated coins, respectively, for both gold and silver. The return on proof

sets of the low denomination circulation coinage is more favourable,

usually in excess of 30% of face value and frequently higher. The

amount is apparently dependent to some extent on the metal content of

the coins. In Belize, for instance, the royalties on all silver proof

sets represented 90% of face value whereas the return on a cupro-nickel

set of the same denomination was only 60%. However, such sets

normally account for only a small percentage of total issues.

instance only has there been a guaranteed minimum royalty, where

Paramount guaranteed to the Turks and Caicos Government receipts of

at least US$70,000 "in respect of each calendar year during the term

of this Agreement". Ostensibly such an arrangement is beneficial to

the territory but it does place an obligation upon the territory to

agree to issue coins in quantities sufficient to attain this figure.

8.4(3) The extent of a territory's liability to meet some of the

costs incurred during the term of the contract varies slightly but

remains minimal in view of the overall royalty payments involved.

Earlier contracts (i.e., pre-1975) appear to indemnify the territory

from all expenses resulting from the programmes (e.g., minting,

transportation, insurance, advertising, etc.); however, in the case

of the Franklin contracts it is common for direct sales to the

territory (either for on-sale to collectors or for circulation

purposes) to be charged f.o.b. Franklin Mint with no addition to the effective royalty payment. Thus the territory incurs certain transportation costs, albeit for a relatively small number of coins.

In the one example we have of an Italcambio contract, the Bermuda

Monetary Authority is given a discount for local sales in addition to the standard royalty. In recent contracts the trend (not universally

applied) has been towards levying a small charge per denomination for

changes in design and annual dating. Such charges have been in the

region of US$1,500 for initial design work, $750 for subsequent redesign

and $250 for dating.

8.4(4) Arrangements for the payment of royalties due to the

territories follow broadly the same pattern in practice, although

contractual terms vary (see annex 3). Belize, the Solomon Islands,

and BVI receive monthly payments, usually based upon the coin sales of

the previous month. Payments to the other territories are made either

at the time when final orders have been received by the company from

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