Activity

Taking depreciation into account allows us to see, for instance, that French companies are currently in a situation of negative saving: they distribute more to their shareholders than they actually have to distribute, so that what they have left over is not even enough to replace used-up capital.

whatever the size of the fortune, children have a right to the réserve héréditaire. Parents may only freely dispose of what's called the quotité disponible, set at 50 percent of the estate when there's one child, 33 percent with two children, and 25 percent with three or more children.