COLOGNE — Sales at Constantin Film rose 7% to 127 million euros ($111 million) last year, but the production company reported a pre-tax loss of $14 million due to a change to tougher U.S. accounting standards.Under the old standards, Munich-based Constantin would have ended the year with a pretax profit of $2 million on operating profit up of $65 million, up 28%. With the conversion of accounting rules, Constantin has followed several other German film companies. The new standard brings the period for realizing film revenues down from 20 to 10 years, resulting in a re-evaluation of film stocks. The company’s investment in new film rights nearly doubled to $103 million in 2001. This year, Constantin expects a moderate increase in sales, and a profit margin of up to 5%.