Article L251-12 of the French Cinema and Moving Image Code
When there is a professional agreement made compulsory on the basis of article L. 132-25-1 of the Intellectual Property Code, providing in particular for the definition of the production cost of an audiovisual work belonging to the genres of fiction, animation, creative documentary or audiovisual adaptation of a live performance, the methods for its depreciation and net revenue, the Centre national du cinéma et de l’image animée may carry out…