Solidarity employee savings represent 55% of the total outstanding amount of solidarity finance at the end of 2024, amounting to 16.3 billion euros. This share reflects the importance of employee savings plans in solidarity funding.

The interest rate for associative securities is capped at TMO plus 4.5%, with a possible additional premium of 2.5% if repayment is conditional on surpluses. This cap aims to regulate the financial conditions for associations.

The IR-PME-ESUS scheme offers an enhanced income tax reduction of 25% for individual investors in ESUS enterprises, compared to 18% for standard SMEs. This incentive measure aims to support social utility enterprises by offering attractive tax benefits.

The Finansol label recognizes two solidarity mechanisms: solidarity investment products, where 5 to 10% of assets are invested in ESUS-certified solidarity enterprises, and income-sharing products, where at least 25% of generated interest is donated to charitable organizations. These mechanisms guarantee the transparency and social and environmental impact of labeled products.

The required holding period to benefit from the IR-PME-ESUS tax reduction is ten years, compared to seven years for the standard Madelin scheme. This longer period aims to encourage long-term commitment to social utility enterprises.

ESUS enterprises cannot be listed on a financial market. This condition ensures that their primary objective remains social utility rather than the pursuit of financial profit.

Social impacts include job creation and rehousing, while environmental impacts relate to renewable energy and organic farming. These distinctions help measure the overall impact of solidarity finance.

90/10 funds primarily invest (90 to 95%) in listed companies using an ESG approach, and only 5 to 10% in securities of ESUS-certified solidarity enterprises. This allocation combines financial performance with social impact.