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Showing 31–40 of 65644 articles for “Art. L 3324-5 and L 3324-6”
To obtain the transfer of the sums he holds as profit-sharing, the employee indicates to the company that he is leaving the assets he wishes to transfer, using the details given in the summary stateme…
The company that the employee is leaving shall itself liquidate the sums blocked in application of 2° of article L. 3323-2 or article L. 3323-5 and shall immediately request the establishment responsi…
When a beneficiary requests payment of the profit-sharing in accordance with the provisions of article R. 3324-21-1, the undertakings shall make this payment before the first day of the sixth month fo…
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 ex…
The profit-sharing agreement sets out how each beneficiary is to be informed.This information relates in particular to :a) The amounts allocated under the profit-sharing scheme;b) The amount he/she ma…
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 w…
If the beneficiary has not opted for immediate availability, the cases in which, pursuant to article L. 3324-10, the rights accrued in favour of the beneficiaries may exceptionally be liquidated befor…
When profit-sharing rights are allocated, during or at the end of the blocking period, to a company savings plan, the period of unavailability accrued for these sums at the time of allocation is deduc…
When interest corresponding to sums paid into blocked current accounts is reinvested, it is capitalised annually.
When the income tax return for a financial year is corrected by the tax authorities or the tax court, the amount of employee profit-sharing for that financial year is recalculated, taking into account…
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