Section 1: Calculation of the special profit-sharing reserve.

The salaries to be used to calculate the amount of the special employee profit-sharing reserve referred to in Article L. 3324-1 are the income from employment as taken into account to determine the basis of assessment for contributions defined in Article L. 242-1 of the Social Security Code. When the profit-sharing agreement provides that the employees of an employers’ group made available to the company benefit from its provisions, the…

The added value of the company referred to in 4° of Article L. 3324-1 is determined by adding together the profit and loss account items listed below, insofar as they contribute to profits made in mainland France and the overseas departments: 1° Staff costs; 2° Taxes, duties and similar payments, excluding turnover taxes; 3° Financial charges; 4° Depreciation and amortisation for the year; 5° Provisions for the year, excluding provisions…

Notwithstanding the provisions of article D. 3324-2, the added value of banking and insurance companies is determined as follows: 1° For credit institutions and finance companies, by banking income excluding tax plus net income from the securities portfolio and income from real estate. Banking income is equal to the difference between, on the one hand, collections from customers and, on the other hand, financial expenses of all kinds; 2° For…

The shareholders’ equity referred to in 2° of article L. 3324-1 includes capital, additional paid-in capital linked to share capital, reserves, retained earnings, provisions which have been taxed as well as regulated provisions set aside free of tax by application of a specific provision of the General Tax Code. Their amount is based on the values shown in the balance sheet at the end of the financial year in respect…

By way of derogation from the provisions of Article D. 3324-4, in the case of public and ministerial offices whose proprietor is not a trader, the equity capital comprises: 1° firstly, the asset value of the right of presentation belonging to the proprietor of the office; 2° secondly, the net value of the other assets allocated to professional use and belonging to the proprietor of the office on the first…

The asset value of the right of presentation is estimated under the conditions laid down for transfers of public and ministerial offices mentioned in article D. 3324-5. This estimate is drawn up on 1 January of the first year of application of the employee profit-sharing scheme to the office concerned or, in the event of a change of office holder, on the date of transfer of that office. The net…

In companies subject to income tax, the tax to be used to calculate net profit is obtained by applying to the taxable profit for the financial year, adjusted in accordance with the conditions set out in article L. 3324-3, the average income tax rate for the operator. This average rate is equal to one hundred times the figure obtained by dividing the income tax due for the financial year in…

In companies subject to partnership tax, net profit is calculated as the sum of the following elements: 1° The portion of taxable profit for the financial year attributable to those partners liable for corporation tax, less the tax that these companies would have paid if they had been personally liable for corporation tax, calculated at the standard rate for this tax; 2° The portion of taxable profit for the financial…

The net profit of members of companies subject to the partnership tax regime is calculated without taking into account their share of the profits of these companies, or the tax corresponding to these profits.