Article 721-20 of the French Cinema and Moving Image Code
The sums referred to in article 721-16 are entered in the automatic account for promotion abroad during the first half of each year.For each year, these sums are entered in the automatic account for promotion abroad using the following formula: – if B > A then C = (A-B)/B;– if B ≤ A then C = 0;– D = B × (1+C). In this formula : – A is the…