Article R321-14 of the French Intellectual Property Code
I. – The reports provided for in Article L. 326-1 are published on the website of the collective management organisations concerned and are maintained on this site, available to the public, for at least five years. II. – The annual transparency report includes the following information: 1° Financial statements comprising a balance sheet, an income statement, and an appendix, in accordance with standards set by the Accounting Standards Authority; 2°…