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À la clôture de l'exercice : ",[138],{"type":106},{},{"nodeType":82,"value":141,"marks":142,"data":143},"pour enregistrer la provision pour participation des salariés aux résultats, calculée selon l'accord de participation en vigueur",[],{},{"nodeType":82,"value":145,"marks":146,"data":148},"\n\n2. Lors de l'approbation des comptes : ",[147],{"type":106},{},{"nodeType":82,"value":150,"marks":151,"data":152},"le montant provisionné est transféré vers le compte 424 après validation par l'assemblée générale des actionnaires ou à la date de validité du contrat si celle-ci est postérieure",[],{},{"nodeType":82,"value":154,"marks":155,"data":157},"\n\n3. 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