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total de bilan inférieur à 43 M€\n #\n # être indépendante, c'est-à-dire que son capital doit être détenu pour 50 % au minimum par :\n #\n # - des personnes physiques\n #\n # - une ou plusieurs autres JEI dont 50 % du capital au moins est détenu par des personnes physiques\n #\n # - des associations ou fondations reconnues d'utilité publique à caractère scientifique\n #\n # - des établissements de recherche et d'enseignement et leurs filiales\n #\n # - des structures d'investissement sous réserve qu'il n'y ait pas de lien de dépendance telles que des :\n # - fonds communs de placement dans l'innovation (FCPI)\n # - sociétés de capital-risque\n # - fonds d'investissement de proximité (FIP)\n # - sociétés de développement régional (SDR)\n # - sociétés financières d'innovation (SFI)\n # - sociétés unipersonnelles d'investissements à risques (SUIR).\n #\n # réaliser des dépenses de R§D représentant au moins 15 % des charges fiscalement déductibles au titre du même\n # exercice.\n effectif_entreprise = individu('effectif_entreprise', period)\n entreprise_bilan = individu('entreprise_bilan', period)\n entreprise_chiffre_affaire = individu('entreprise_chiffre_affaire', period)\n entreprise_creation = individu('entreprise_creation', period)\n # entreprise_depenses_rd = individu('entreprise_depenses_rd', period)\n jei_date_demande = individu('jei_date_demande', period)\n # TODO: move to parameters file\n # entreprise_depenses_rd > .15 TODO\n independance = True\n\n jeune_entreprise_innovante = (\n independance\n * (effectif_entreprise < 250)\n * (entreprise_creation <= datetime64('2016-12-31'))\n * ((jei_date_demande + timedelta64(1, 'D') - entreprise_creation).astype('timedelta64[Y]') < timedelta64(8, 'Y'))\n * (entreprise_chiffre_affaire < 50e6)\n * (entreprise_bilan < 43e6)\n )\n\n return jeune_entreprise_innovante\n", "start_line_number": 432, "stop_line_number": 485, "variables": [ "effectif_entreprise", "entreprise_bilan", "entreprise_chiffre_affaire", "entreprise_creation", "jei_date_demande" ] } }, "is_period_size_independent": true, "json_type": "boolean", "label": "L'entreprise est une jeune entreprise innovante", "name": "jeune_entreprise_innovante", "referring_variables": [ "credit_impot_competitivite_emploi", "exoneration_cotisations_employeur_jei" ], "set_input": "set_input_dispatch_by_period", "start_line_number": 425, "stop_line_number": 485, "value_type": "bool" }