Chapter I: General savings products with specific tax arrangements.

In accordance with the provisions of article L. 141-7, the Banque de France collects statistical information on share savings plans from custodian-account holders, as defined by order of the Minister for the Economy. This information is collected for the previous calendar year before the end of February each year. It is communicated by the Banque de France to the Minister for the Economy before the end of April of the…

I. – The number of employees, turnover and balance sheet total of the company issuing the securities registered in the plan, referred to in a) of 2 of Article L. 221-32-2, are assessed under the conditions defined in Articles 1, 3, 5 and 6 of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in application of…

I. – For the application of a, b and c of 3 of article L. 221-32-2, the number of employees, turnover and balance sheet total mentioned in 2 of the same article are determined in accordance with I of article D. 221-113-5. The data used to determine eligibility for the plan are those relating to the last financial year ended prior to the date on which the securities concerned are…

The provisions of articles 91 quater G to 91 quater K ter of appendix II to the general tax code are applicable to the share savings plan intended for the financing of small and medium-sized companies and companies of intermediate size.