council recommend juli promot particip emploi person profit enterpris result includ equiti particip eec council european commun regard treati establish european econom commun articl thereof regard propos commiss regard opinion european parliament regard opinion econom social committe commun action programm relat implement commun charter fundament social right worker commiss announc intent submit commun instrument equiti share financi particip emploi person report promot particip emploi person profit enterpris result member state prepar report establish great varieti type scheme encount commun includ cash payment share base defer profit share scheme type share ownership scheme exmploi person encourag financi particip enterpris emploi person discrimin ground sex nation mean achiev wider distribut wealth gener enterpris emploi person help produc promot enterpris scheme financi particip emploi person enterpris encourag greater involv emploi person progress compani bodi empir research effect scheme practic provid overwhelm evid strong advantag suffici indic scheme produc number posit effect motiv product emploi person competit enterpris promot wider spread financi particip scheme commun seek activ harmon reduct exist wide rang scheme account import role extens respons manag labour area interest activ involv manag labour commun initi pre condit ultim success present action appear attain oper common market object commun invit member state acknowledg potenti benefit wider individu collect broad varieti scheme increas particip emploi person profit enterpris result mean profit share employe share ownership combin account role respons manag labour context accord nation law practic ii recommend member state ensur legal structur adequ introduct financi particip scheme refer recommend possibl incent fiscal financi advantag encourag introduct scheme encourag scheme facilit suppli adequ inform relev parti account experi gain member state decid particip scheme promot ensur context law regul practic possibl exist member state parti concern wide rang option arrang implement suitabl subject consult employ emploi person repres ensur choic made level take account nation collect bargain legisl practic close emploi person enterpris contempl encourag consider point set annex financi particip scheme prepar exist scheme review examin period year adopt recommend data nation level develop financi particip emploi person commun result commiss enhanc manag labour awar matter iii note commiss intend submit report european parliament council econom social commite applic recommend year adopt basi inform suppli member state brussel juli council presid lamont oj oj oj oj annex point refer section ii point regular applic particip scheme regular basi grant bonus year pre determin formula definit clear begin refer period formula calcul amount alloc emploi person maintain wage negoti exist financi particip scheme stand normal negoti deal wage condit employ set wage work condit negot question agreement provis field financi particip emploi person normal negoti deal wage set work condit replac voluntari particip opportun enterpris emploi person express choic framework law regul agreement exist member state adopt particip scheme financi particip scheme arrang particip calcul amount alloc emploi person amount bonus gener fix advanc determin basi pre determin formula reflect enterpris perform period express term profit indic perform measur chosen measur perform amount formula calcul bonus produc expect incent exce specif ceil rel absolut term order avoid wide fluctuat incom risk employe made awar risk inher financi particip scheme risk incom fluctat inher particip scheme emploi person expos addit risk particip take form invest undiversifi context possibl provid mechan protect risk depreci asset merit consider beneficiari beneficiari primarili emploi person wage earner cover employ contract access particip scheme open person emploi enterpris gener worker similar object situat equal right regard access particip scheme enterpris type particip scheme institut privat own firm public enterpris long suitabl indic enterpris result profit made size enterpris small medium size enterpris adequ opportun implement financi particip scheme import ensur administr constraint number need minimum financi requir high larger enterpris multin compani link part employe benefit perform separ profit unit enterpris result size enterpris affect choic scheme complex complex particip scheme avoid inform train ensur success type particip scheme substanti effort requir provid relev inform train emploi person concern