Article L251-9 of the French Cinema and Moving Image Code
The line producer transmits the operating account submitted to him in application of sub-section 1 of this section to the other co-producers, to the companies to which he is linked by a financing contract giving them a share in the operating revenue, to the authors listed in article L. 113-7 of the French Intellectual Property Code and, where applicable, to the publishers who have transferred the audiovisual adaptation rights for…