An X rating is a rating used in various countries to classify films that have content deemed suitable only for adults. It is used when the violent or sexual content of a film is considered to be potentially disturbing to general audiences. Australia The Australian Classification Board (ACB, formerly known as the OFLC), a government institution, issues ratings for all movies and television shows exhibited, televised, sold, or hired in Australia. Material showing explicit, non-simulated sex that is pornographic in nature is rated X18+. People under 18 may not buy, rent, exhibit, or view these films in cinemas. The exhibition or sale of these films to people under the age of 18 years is a criminal offence carrying a maximum fine of $5,500. Films classified as X18+ are forbidden from being sold or rented anywhere in the six states of Australia. They are legally available to be sold or hired in the Australian Capital Territory and the Northern Territory. Importing X18+ material from these territories to any of the Australian states is legal, as the constitution forbids any restrictions on trade between the states and territories. France Films may be shown in theaters in France only after classification by an administrative commission of the Ministry of Culture. In 1975, the X classification (officially: "pornographic or violence-inciting movies") was created for pornographic movies, or movies with successions of scenes of graphic violence. The commission has some leeway in classification; it may for instance take into account the artistic qualities of a movie to not count it as "pornographic". Movies with an X rating may only be shown in specific theaters; they bear special taxes and tax rates, including a 33% tax on revenue. In 2000, some conservative associations sued the government for granting the movie Baise-moi (Fuck me), which contained graphic, realistic scenes of sex and violence, a non-X classification. The Council of State ruled that the movie should have been rated X. The decision was highly controversial, and some suggested changing the law under which it was rated 18. United Kingdom The original X certificate, replacing the H certificate, was issued between 1951 and 1982 by the British Board of Film Censors in the United Kingdom. It was introduced as a result of the Wheare Report on film censorship. From 1951 to 1970, it meant "Extremely graphic, only those aged 16 and over can be admitted," and from 1970 to