Any person taking part in the offer described in the SCOPE INVEST Prospectus for a minimum amount of 10,000 euros (“the investment”) would see their investment broken down as follows:

-          a loan at a level of 40% of the investment (the “loan”);

-          an investment in film receipt rights at a level of 60% of the investment (“the investment as equity”).

For example, a theoretical investment of €100,000 would break down into a  loan at a level of 40% of the investment amount, namely €40,000, and an investment in film receipt rights at a level of 60% of the investment amount, namely €60,000.

Per taxable period, the exemption from which investors making an investment within the framework of the SCOPE INVEST offer may benefit is limited to 50% of the taxable profit reserves generated during the taxable period during which the investment is made, the taxable profit reserves being determined prior to the constitution of the exempted reserves envisaged by Article 194ter itself. The immunity is limited to €750,000 per year (which corresponds to a maximum investment of €500,000).