Section 1: Transparency of production accounts

Any producer who, in his capacity as line producer, has taken the initiative and financial, artistic and technical responsibility for the production of a feature-length cinematographic work eligible for financial support for production from the Centre national du cinéma et de l’image animée and whose successful completion he has guaranteed must, within eight months of the date of issue of the cinematographic licence, draw up and send the production account…

The form of the production account, the definition of the different categories of expenditure that make up the account and the nature of the means of financing are determined by a professional agreement concluded between the professional organisations representing producers of feature-length cinematographic works, the professional authors’ organisations and the organisations for the collective management of authors’ rights mentioned in Title II of Book III of Part One of the…

The co-production contract, the financing contract and the contracts concluded with the authors and with any other natural or legal person benefiting from a share of the receipts from the exploitation of the work, conditional on the amortisation of the production cost or determined according to the amortisation of certain elements of this cost, shall include a clause recalling the obligations resulting from Article L. 213-24.