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 an audiovisual work in the genres of fiction, animation, creative documentary or audiovisual adaptation of a live performance, 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 six months of the…

The form of the production account, the definition of the different categories of expenditure, the nature of the means of financing and the methods of amortisation of the cost of production are determined by one or more professional agreements concluded between the professional organisations representing producers of audiovisual works and, together or separately, professional organisations representing distributors of these works, professional organisations representing television service publishers, or a group of…

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 upon the amortisation of the production cost, shall include a clause recalling the obligations resulting from Article L. 251-1.