When a single agreement is concluded within an economic and social unit in application of article L. 3322-2 for undertakings that are not included in the same consolidation or combination of accounts within the meaning of the second paragraph of article L. 3344-1, the sums are distributed among all employees and, where applicable, the beneficiaries referred to in the second paragraph of article L. 3323-6 and the third paragraph of article L. 3324-2, employed in the undertakings on the basis of the total profit-sharing reserves constituted in each undertaking.