The sums which could not be distributed due to the rules defined in articles L. 3324-5 and L. 3324-6 are immediately distributed among all the employees and, where applicable, the beneficiaries referred to in the second paragraph of article L. 3323-6 and in the third paragraph of article L. 3324-2, to whom sums of less than the individual rights ceiling determined by decree have been paid in application of these articles. This ceiling may not be exceeded as a result of this additional distribution.
The sums which, due to the rules defined by the aforementioned article and those of the first paragraph of this article, could not be distributed remain in the special employee profit-sharing reserve to be distributed during subsequent financial years.