The remuneration paid on shares representing the contributions provided for in 1° of Article R. 6223-14 may not exceed the rate on advances of securities from the Banque de France less two points. The remuneration paid on shares representing the other contributions provided for in 2°, 3° and 4° of Article R. 6223-14 and on shares distributed following a capital increase may not exceed this same rate plus two points.
The surplus profits, after any reserves have been set aside, are distributed among the members in accordance with the conditions laid down in the Articles of Association. In the absence of provisions in the Articles of Association, the distribution is made in equal shares.