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The documentary's title translates as "to be and to have", the two auxiliary verbs in the French language. It is about a primary school in the commune of Saint-Étienne-sur-Usson, Puy-de-Dôme, France, the population of which is just over 200. The school has one small class of mixed ages (from four to twelve years), with a dedicated teacher, Georges Lopez, who shows patience and respect for the children as we follow their story through a single school year.