I.-The maximum period of existence of the young companies mentioned in 1° of article L. 8241-3 is assessed from the date of registration in a professional register or, where applicable, of declaration by the company of its activity.
II – The number of employees of the companies mentioned in 2° of the I of article L. 8241-3 is calculated with reference to the number of employees on the last day of the previous year and in accordance with the provisions of article L. 1111-2.