In the event of voluntary profit-sharing under the conditions of article L. 3323-6, the agreement establishing the inter-company savings plan specifies the formula for calculating the special profit-sharing reserve.
If the agreement has not adopted the formula provided for in articles L. 3324-1 and L. 3324-3, it shall include, in accordance with article L. 3324-2, the equivalence of benefits clause and one of the four ceilings provided for in the fourth to sixth paragraphs of that article.