Oscar nominees who do not end up with a coveted gold statuette at the Academy Awards will not go home empty handed after all.

Los Angeles-based marketing firm Distinctive Assets will be handing out its annual Everyone Wins at the Oscars Nominee Gift Bag, valued at more than $45,000 (€33,510), to the talented and well-dressed ‘losers’, the company said.

Among the items in the gift bags, known as swag bags, are trips to Australia, Hawaii and Mexico, personal training sessions, condoms, a bottle of tequila, hand-illustrated tennis shoes, appointments for injectable fillers and ‘portion-controlled’ dinnerware for those watching their figure, Distinctive Assets said in a statement.

The Academy of Motion Picture Arts and Sciences stopped its practice of giving gift baskets to presenters and performers in 2007 after the practice came under closer scrutiny from US tax authorities.

Celebrities who receive gifts and free trips at awards shows are expected to declare them to the Inland Revenue Service as income, and pay the appropriate taxes.

The Distinctive Assets gift bag is not endorsed by the Academy but has been creating consolation goodie bags for 11 years now.

This year’s swag bag also includes an under-the-counter water filtration system, acupuncture and aromatherapy sessions, a one-week stay at a fitness and weight-loss retreat, and a one-year membership to London’s Heathrow Airport’s private VIP service.

Nominees’ children also benefit: they get to enrol in professional all-kid circus classes.