The form of the operating account as well as the definition of gross receipts, operating costs and general operating costs are determined by a professional agreement concluded between the representative organisations of producers of long-term cinematographic works, the representative professional organisations of distributors of these works, the professional authors’ organisations and the organisations for the collective management of authors’ rights mentioned in Title II of Book III of Part One of the Intellectual Property Code. The agreement may be made binding on all interested parties in the sector of activity concerned by order of the competent State authority.
In the absence of a professional agreement made mandatory within one year of the promulgation of Law 2016-925 of 7 July 2016 on the freedom of creation, architecture and heritage, the form of the operating account and the definition of gross receipts, operating costs and general operating expenses are set by decree in the Conseil d’Etat.