The rules relating to employee profit-sharing are set out in Chapter II of Title IV of Book IV of the French Labour Code and in Decree no. 87-948 of 26 November 1987 determining the public companies and national corporations subject to the profit-sharing provisions of Order no. 86-1134 of 21 October 1986 relating to employee profit-sharing and employee share ownership, as well as the conditions under which the provisions of this Order apply to them.