The sums are calculated on the basis of the commercial representation in cinemas of the cinematographic works mentioned in articles 222-7 and 222-8 and for which distribution approval has been granted.
The calculation is made by applying rates to the proceeds of the tax provided for in article L. 115-1 of the Code du cinéma et de l’image animée for a period of five years from the first commercial performance subject to the provisions relating to the control of cinema box office receipts set out in 3° of article L. 212-32 of the same code.