June: rendering of accounts

Illustration : Alexandre Clerisse
© ADAGP, Paris, 2023

In the comics sector, the majority of accounts are drawn up on a bi-annual basis. The statement of accounts is an informative document, designed to provide the author with the most accurate possible picture of how his work is actually being used.

A statement of accounts must be drawn up for each work, even if the publisher exploits several works by the same author. In such cases, the publisher may draw up a summary table of rights. This summary document supplements the compulsory individual statements of account for each work.

If no date is defined in the contract, the publisher must send the statement of accounts to the author every year, and no later than 6 months after the closing of the accounts (the date on which the publisher's financial year ends, as indicated in its articles of association). The statement of accounts must specify the information listed in the law and in the 2014 Code of Practice. It may also mention information that enables the reality of the work's exploitation to be assessed.

In particular, the statement of accounts must include:

• General information on the work;
• Stock movements of the work, indicated in number of copies;
• Copyright amounts on sales of printed books;
• Copyright amounts on digital exploitations;
• Transfer of rights and licenses to third parties;
• The amount of royalties to be deducted from the contractual "à-valoir" (amount paid by a publisher to an author in anticipation of royalties to be generated by sales of the work) and, in this case, the balance of royalties due or the uncovered balance of the advance.

References :

• Art L.132-17-3 du code de la propriété intellectuelle;
• Arrêté du 10/12/2014, pris en application de l’article L. 132- 17-8 du code de la propriété intellectuelle, portant extension de l’accord du 01/12/2014 entre le Conseil permanent des écrivains et le Syndicat national de l’édition sur le contrat d’édition dans le secteur du livre et reprenant le code des usages.