Module 18 min941 wordsFree — no account
A formula the law writes for you
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 86 words · 1 min
Worked example
SAS Lemoine's profit-sharing reserve
Net profit 420 000 €, equity 900 000 €, salaries 1 800 000 €, value added 3 000 000 €. Return on capital: 900 000 × 5 % = 45 000 €. Base: 420 000 − 45 000 = 375 000 €. Ratio of salaries to value added: 1 800 000 / 3 000 000 = 0.60. Reserve: 375 000 × 0.60 / 2 = 112 500 €, that is 1 875 € on average per employee, well below the individual ceiling.
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