This list contains only the films that are already released to the general public and not films that are still in production, post-production or just announced films, for the reason that these costs can change during the production process. Listed below is the net negative cost: the costs of the actual filming, not including promotional costs (i.e. advertisements, commercials, posters, etc.) and after accounting for tax subsidies. The charts are ordered by budgets officially acknowledged by the production companies where they are known; most companies will not give a statement on the actual production costs, only estimates by professional researchers and movie industry writers are available. Where budget estimates conflict, the productions are charted by lower-bound estimates.