Subsection 6: Sociétés coopératives ouvrières de production, agricultural cooperatives and public companies.

The provisions of this Title as well as those governing cooperative production companies and agricultural cooperatives are adapted, by decree of the Conseil d’Etat, to make them applicable to these companies. By way of derogation from article L. 3324-10, the profit-sharing agreement applicable in these companies may provide that all or part of the special profit-sharing reserve is only payable on expiry of a period of five years from the…

The provisions of this Title do not apply to financial years prior to the financial year following 1 January 2005 for companies, groupings or legal entities, whatever their legal status, of which more than half of the capital is held, together or separately, directly or indirectly, by the public establishments and public undertakings mentioned in the second paragraph of Article L. 3321-1, with the exception of those for which these…