Section 2: Transparency of operating accounts

Any distributor who, in his capacity as assignee or agent, has exploitation rights for the marketing of an audiovisual work in the genres of fiction, animation, creative documentary or audiovisual adaptation of a live performance and eligible for financial support for production from the Centre national du cinéma et de l’image animée must, within the first three months of the year following the year in which the work is first…

The form of the operating account, the definition of gross receipts and operating costs and the conditions under which the opposable commission is negotiated are determined by one or more professional agreements concluded between the representative organisations of producers of audiovisual works and, together or separately, the representative professional organisations of distributors of these works, the professional organisations representing television service publishers or a group of representative television service publishers,…

The contract for the transfer of exploitation rights or the marketing mandate contract includes a clause recalling the obligations resulting from article L. 251-5.

The obligations resulting from Article L. 251-5 do not apply to publishers of television services and publishers of on-demand audiovisual media services in respect of acquisitions of broadcasting rights or rights to make available to the public on the services that they publish in return for a fixed and definitive price.