Paragraph 3: Calculation methods for fiction, animation and audiovisual adaptations of live performances

The amount of French hourly expenditure is calculated by dividing a duration of 60 minutes by the amount of the following expenditure incurred in France:
1° Remuneration and social security contributions of authors, performers, technical creative collaborators, technical collaborators responsible for the preparation and production of the animation and production workers who are French nationals or assimilated.
Where the aforementioned technicians and workers are employed on a permanent basis, only the salaries and social security contributions corresponding to the period during which these personnel were actually employed on the production of the work concerned are taken into account;
2° Expenditure relating to services provided by technical industries;
3° Expenditure relating to services provided by service providers specialising in the preparation and production of animation;
4° Technical and other non-lump sum expenditure directly linked to filming and post-production. For works belonging to the animation genre, technical expenditure includes expenditure on the technical equipment needed to produce the images, i.e. expenditure on camera and lighting equipment, as well as expenditure on equipment, supplies, hardware and computer software directly assigned to the development and production of the animation;
5° Expenditure linked to the acquisition of artistic rights;
6° For works belonging to the animation genre, financial and insurance costs linked to the production of the work.
The expenses mentioned in 2° to 6° are considered to have been incurred in France when they correspond to operations or services carried out in France by companies established in France.
For works belonging to the genre of audiovisual adaptation of live performances, the cost of the artistic set is considered as French hourly expenditure for all the rights holders making up the set. In addition, the share of administrative, artistic and technical costs solely linked to the production of the show independently of the production of the audiovisual work is not taken into account as French hourly expenditure when this share is valued as a co-production contribution by the show producer.
The reduction in duration provided for in Article 311-40 does not apply for the calculation of the amount of French hourly expenditure.