Chapter IIIa: Transparency of production and exhibition accounts for feature films

The Centre national du cinéma et de l’image animée may audit the operating account or have it audited by an independent expert. The purpose of this audit is to check the regularity and accuracy of the account. The distributor or, where applicable, the line producer sends the Centre national du cinéma et de l’image animée or the independent expert all the documents or evidence required to carry out the audit….

When a professional agreement, made compulsory on the basis of Article L. 132-25 of the Intellectual Property Code, as it stood prior to Law 2016-925 of 7 July 2016 on the freedom of creation, architecture and heritage, or Article L. 132-25-1 of the same code, provides in particular for the definition of the production cost of a feature-length cinematographic work, the terms and conditions of its depreciation and net revenues,…

A decree shall lay down the conditions for the application of this chapter.