Title I: FINANCIAL AID FOR THE CREATION OF AUDIOVISUAL WORKS

The sums entered in the automatic audiovisual production account are increased by 25% when the reference works meet the following conditions: 1° For works belonging to the genre of fiction, creative documentary or audiovisual adaptation of a live performance: a) Be of original French language; b) Have been the subject of production expenditure in France for at least 80% of all the following expenditure directly linked to the production: artistic…

In the case of co-productions, the sums calculated are entered in the automatic audiovisual production account of each of the production companies in proportion to the amount of automatic aid or selective aid from which they have benefited.However, by dispensation granted by the President of the Centre national du cinéma et de l’image animée at the joint request of the production companies made before registration on the list of reference…

Pursuant to article 311-31, the sums calculated and entered in the automatic audiovisual production account for certain episodes of a series are deducted from this account if the final authorisation is not issued.

The amount of the sums calculated and entered in the automatic audiovisual production account is notified to the production company each year.

When sums have been entered in the automatic audiovisual production account for reference works belonging to the fiction genre, this company must incur, during the year of notification, expenditure corresponding to writing work on projects for works belonging to the fiction genre for an amount equivalent to 10% of these sums.Expenditure corresponding to writing work is as follows:1° Remuneration paid to authors under option or rights assignment contracts, including in…

The production company declares to the Centre national du cinéma et de l’image animée pursuant to Article 311-55 the expenditure it has incurred no later than 31 January of the year following the year of notification.