For the publication of a book in printed form, if the parties agree on a provision for returns of unsold copies, this must be set under the conditions provided for by the binding agreement referred to in article L. 132-17-8. The publishing contract determines the rate and basis of the provision or, failing that, the principle for calculating the amount of the future provision.
The binding agreement referred to in the same article L. 132-17-8 sets out the conditions for the period after publication of the work in which the publisher may set aside a provision for returns of unsold copies.