A film comprising a matrix of transparent polymeric resin, and polymeric particles is disclosed. The particles are characterized in that their refractive index is different from that of the polymeric resin and in that their average particle size is 1 and 100 μm. One surface of the film is structured its 60° gloss value is greater than 0.5 and smaller than 20%, and its roughness is greater than 3 and lower than 25 μm. The other surface has a 60° gloss value greater than 50%. The film is suitable for use in flat screens.