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Showing 31–40 of 31739 articles for “Art. R 3324-22”
The salaries to be used to calculate the amount of the special employee profit-sharing reserve referred to in Article L. 3324-1 are the income from employment as taken into account to determine the ba…
Notwithstanding the provisions of article D. 3324-2, the added value of banking and insurance companies is determined as follows: 1° For credit institutions and finance companies, by banking income ex…
The profit-sharing agreement may establish a profit-sharing scheme with a calculation basis and procedures different from those defined in Article L. 3324-1. This agreement does not dispense with the…
The allocation of the special profit-sharing reserve between the beneficiaries is calculated in proportion to the salary received, up to a limit of three times the ceiling mentioned in the first parag…
The shareholders' equity referred to in 2° of article L. 3324-1 includes capital, additional paid-in capital linked to share capital, reserves, retained earnings, provisions which have been taxed as w…
When the transfer is made to a company savings plan from which he/she benefits within the new company employing him/her, the employee specifies in his/her request the allocation of his/her savings wit…
In companies subject to income tax, the profit to be deducted, before deduction of the corresponding tax, is equal to the taxable profit for that financial year, less : 1° Normal remuneration for the…
The following are treated as periods of presence, regardless of the method of distribution adopted by the agreement: 1° Periods of maternity leave provided for in Article L. 1225-17, paternity and chi…
The special employee profit-sharing reserve is set up as follows: 1° The sums allocated to this special reserve are, after closure of the accounts for the financial year, calculated on the profit made…
When profit-sharing rights are allocated, during or at the end of the blocking period, to a company savings plan, the period of unavailability accrued for these sums at the time of allocation is deduc…
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