def formula_2009_01_01(foyer_fiscal, period, parameters):
    """
        Aide aux créateurs et repreneurs d'entreprises
        2009
        """
    f7fy = foyer_fiscal('f7fy_2011', period)
    f7gy = foyer_fiscal('f7gy', period)
    f7jy = foyer_fiscal('f7jy', period)
    f7hy = foyer_fiscal('f7hy', period)
    f7ky = foyer_fiscal('f7ky', period)
    f7iy = foyer_fiscal('f7iy', period)
    P = parameters(period).impot_revenu.reductions_impots.creaen
    return P.base * (f7jy + f7fy + f7hy / 2) + P.hand * (f7ky + f7gy + f7iy / 2
        )
