The communication of the annual accounts of collective management organisations to the Minister responsible for culture pursuant to Article L. 326-10 must include:
1° The transparency report mentioned in article R. 321-14 ;
2° With regard to the implementation of actions whose funding is provided for by article L. 324-17 :
a) A breakdown of the amounts paid, by category of shares defined in the first paragraph of article L. 324-17, with specific information on :
– the cost of managing these actions;
– the people who have received assistance for three consecutive years;
b) A description of the allocation procedures;
c) A commentary on the guidelines followed by the organisation in this area;
d) The list of agreements mentioned in Article R. 321-7;
3° Annual information on any actions taken in defence of the professional categories concerned by their corporate purpose.