The expenditure referred to in article R. 6332-17 of the skills operator is allocated on a pro rata basis of the sums allocated within the framework of:
1° The sections referred to in article L. 6332-3 ;
2° Where applicable, the sections constituted in application of II of article R. 6332-17 to group together the sums paid as additional contributions pursuant to article L. 6332-1-2 either pursuant to a national professional agreement or on a voluntary basis by the company.
On the basis of analytical accounting, this distribution may however be subject to a modulation determined by the agreement on objectives and resources mentioned in the last paragraph of article L. 6332-2, without this modulation having the effect of making the sections mentioned in 1° bear the management costs of the sections mentioned in 2°. In order to guarantee compliance with this obligation, the management costs relating to the sections mentioned in 2° are equal to or greater than a minimum set by order of the Minister responsible for vocational training.