The line producer transmits the operating account submitted to him in application of sub-section 1 of this section to the other co-producers, to the companies to which he is linked by a financing contract giving them a share in the operating revenue, to the authors listed in article L. 113-7 of the French Intellectual Property Code and, where applicable, to the publishers who have transferred the audiovisual adaptation rights for a printed work. For authors, this transmission replaces the provision of the statement of receipts provided for in article L. 132-28 of the same code.
The profit and loss account is also sent to any other natural or legal person with whom the line producer has concluded a contract giving him a share in the profits from the exploitation of the work.