%0 Journal Article %T ¡°Valuation Adjustment Mechanism¡± in the Film Capitalization <br/>¡ªA Case Study of the Movie ¡°Lost in Russia¡± %A Ming Chen %J Beijing Law Review %P 203-210 %@ 2159-4635 %D 2020 %I Scientific Research Publishing %R 10.4236/blr.2020.111014 %X During the current investment boom, any Intellectual Property, especially of film, is one of the long-lasting destinations that capital pursues. As a result, the new model in the film capitalization, a high-priced bet agreement between the producer and the distributor, appeared in the capital market. This model exists some characteristics as high valuation and high risk, once encountered force majeure; they will make the whole film capital market vulnerable. This paper takes ¡°Lost in Russia¡± as an example, through the analysis of VAM in the process of film capitalization, further explores the operability and risk of film capitalization. %K Film Capitalization %K Force Majeure %K VAM %U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=98880