Not that it makes any difference here, but I'm not entirely convinced that "presents in association with Dark Castle Entertainment" should be considered as far as the film's CoO is concerned. The contribution rules on the CoO tell us to look at where the film's "production company/companies are based", not the theatrical release studio(s). That's why ObiKen correctly ignores Warner Bros. Pictures.

But the opening credits state: "A presents, in association with B, a C production". There's no doubt that company A should be ignored as far as the CoO is concerned, but isn't company B still part of the "presents" section, too? Rather than being part of the "production" section? To me, it seems that the "production" section only starts from Panda onwards.

Note that the Wikipedia-page for Dark Castle Entertainment includes phrases like "Dark Castle Entertainment originally acquired the US rights to The Loft [...] with the intention of releasing the film through Warner Bros." I can't help thinking that "acquiring the US rights" to a film doesn't automatically make Dark Castle a production company of that particular film. Looking through the films Dark Castle's associated with, it seems there are films where Dark Castle actually served as the production company, like 'Gothika', and film's where they merely "acquired the US rights". They way in which they're credited in those two scenario's is distinctively different:

- in films where Dark Castle is actually a production company, like 'Gothika', the opening credits state: "Warner Bros. Pictures and Columbia Pictures present a Dark Castle Entertainment production" - no ambiguity there;

- but in films where Dark Castle merely "acquired the US rights", like 'Unknown' or 'Splice, the opening credits state: "Warner Bros. Pictures presents, in association with Dark Castle Entertainment, a Copperheart Entertainment production" (for 'Splice') or "Warner Bros. Pictures presents, in association with Dark Castle Entertainment, a Panda production" (for 'Unknown').

This seems to be applied in a pretty consistent manner. Again, this makes no difference to 'Unknown', as Panda is a US company, too. But this is something that affects many films - do we treat "company B" in "A presents, in association with B, a C production" as part of the "presents" section, or as part of the "production" section"? Should we treat "A presents, in association with B, a C production" different than "A presents a B/C production" different than "A presents a B/C production"? Or not?