def formula_2012_01_01(foyer_fiscal, period, parameters):
    """
        Aide aux créateurs et repreneurs d'entreprises
        2012-
        """
    f7ly = foyer_fiscal('f7ly', period)
    f7my = foyer_fiscal('f7my', period)
    P = parameters(period).impot_revenu.reductions_impots.creaen
    return P.base * (f7ly / 2) + P.hand * (f7my / 2)
