- The performing, technical, craft and creative participation of the coproducers and production expenditure in each of the coproducer's countries shall be in proportion to their respective financial contribution and must respect a general balance.
- All participants shall be nationals or residents of Ireland, nationals or permanent residents of New Zealand, nationals of a member state of the European Economic Area or national of a third-party country where there is a third coproducer.
- Financial coproduction may be allowed. In this case, the contribution shall be no greater than 50% of the total cost of the film.
- Where either Ireland or New Zealand maintains with a third country a film coproduction agreement, the competent authorities may approve a project for a coproduction film under this agreement. In this case, the contribution of the third country coproducer is no greater than the lesser of the individual contributions of the New Zealand and Irish coproducers.
- Films shall be made and processed up to the manufacture of the first release print in New Zealand and/or in Ireland and/or, where there is a third coproducer, in that third coproducer's country.
- Competent authorities may approve location filming in a country other than those of the participating coproducers.