The sums referred to in articles 721-13 and 721-18 are entered in the automatic account for promotion abroad on a provisional basis during the first half of each year and on a definitive basis during the second half of the same year.
For each year, the sums are entered on a definitive basis 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 x (1+C).
In this formula :
– A is the amount of credits available for the year in question in respect of aid for the promotion abroad of cinematographic works, excluding those allocated to the calculation on account of making available to the public on subscription on-demand audiovisual media services ;
– B is the amount of the sums calculated in the second half of the same year without applying the present formula;
– C is the coefficient to be applied for calculating D;
– D is the amount of the sums definitively entered on the automatic accounts for promotion abroad, after applying the coefficient C to the amount B.