https://preprod-laroche.delit-dinfluence.fr/blog/stock-options-actions-gratuites-et-divorce-bien-commun-ou-bien-propre

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blogArticle
App\Entity\BlogArticle {#632
  -id: 87
  -title: "Stock-options, actions gratuites et divorce : bien commun ou bien propre ?"
  -content: """
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Lorsqu&rsquo;un divorce intervient en r&eacute;gime de communaut&eacute;, certaines questions reviennent syst&eacute;matiquement&hellip; et rarement avec des r&eacute;ponses simples.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Parmi elles :<br />\r\n
    👉&nbsp;<em>les stock-options et les actions gratuites appartiennent-elles &agrave; la communaut&eacute;&hellip; ou &agrave; l&rsquo;&eacute;poux qui en b&eacute;n&eacute;ficie ?</em></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La r&eacute;ponse est loin d&rsquo;&ecirc;tre automatique.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Une r&eacute;alit&eacute; souvent m&eacute;connue : des droits &ldquo;hybrides&rdquo;</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Contrairement &agrave; des biens classiques, les stock-options et les actions gratuites ne sont pas de simples actifs financiers.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Ce sont des m&eacute;canismes de r&eacute;mun&eacute;ration diff&eacute;r&eacute;e, souvent :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">conditionn&eacute;s dans le temps</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">li&eacute;s &agrave; la pr&eacute;sence dans l&rsquo;entreprise</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">d&eacute;pendants de performances</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">et parfois assortis de contraintes fiscales sp&eacute;cifiques</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">R&eacute;sultat : leur qualification d&eacute;pend moins de leur nature&hellip; que de leur histoire.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Stock-options : une logique d&eacute;sormais relativement structur&eacute;e</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Pour les stock-options, la pratique et la jurisprudence permettent de d&eacute;gager des rep&egrave;res :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Option non exerc&eacute;e<br />\r\n
    \t👉&nbsp;droit personnel&nbsp;&rarr;&nbsp;bien propre</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Option exerc&eacute;e avant la dissolution<br />\r\n
    \t👉&nbsp;actions acquises&nbsp;&rarr;&nbsp;bien commun</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Option exerc&eacute;e apr&egrave;s la dissolution<br />\r\n
    \t👉&nbsp;tout d&eacute;pend :</span></p>\r\n
    \r\n
    \t<ul>\r\n
    \t\t<li>\r\n
    \t\t<p><span style="font-size:16px">du financement (fonds propres ou indivis)</span></p>\r\n
    \t\t</li>\r\n
    \t\t<li>\r\n
    \t\t<p><span style="font-size:16px">du moment de la lev&eacute;e</span></p>\r\n
    \t\t</li>\r\n
    \t</ul>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">Autrement dit : ce n&rsquo;est pas l&rsquo;option en elle-m&ecirc;me qui compte, mais le moment o&ugrave; elle se transforme en valeur patrimoniale.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Actions gratuites : une zone d&rsquo;incertitude plus forte</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">C&rsquo;est ici que les choses se compliquent vraiment.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Les actions gratuites reposent sur des plans souvent complexes, avec :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">une p&eacute;riode d&rsquo;acquisition</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">des conditions (pr&eacute;sence, performance, etc.)</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">parfois une p&eacute;riode de conservation</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">La qualification d&eacute;pend alors d&rsquo;un crit&egrave;re cl&eacute; :<br />\r\n
    👉&nbsp;la cause de l&rsquo;attribution</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Selon les cas :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">si l&rsquo;avantage r&eacute;compense surtout les performances personnelles<br />\r\n
    \t&rarr;&nbsp;tendance vers un bien propre</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">s&rsquo;il d&eacute;pend de facteurs ext&eacute;rieurs (pr&eacute;sence, performance globale de l&rsquo;entreprise)<br />\r\n
    \t&rarr;&nbsp;tendance vers un bien commun</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Mais attention :<br />\r\n
    ⚠️&nbsp;il n&rsquo;existe pas toujours de jurisprudence claire ou stabilis&eacute;e, notamment sur ces situations.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Chaque plan doit donc &ecirc;tre analys&eacute; individuellement.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Un enjeu majeur : la preuve et la documentation</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">En pratique, la difficult&eacute; est souvent moins juridique que&hellip; factuelle.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Pour qualifier correctement ces droits, il faut :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">les plans d&rsquo;attribution</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">les conditions d&eacute;taill&eacute;es</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">les dates cl&eacute;s (attribution, acquisition, cession)</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">les modalit&eacute;s de financement</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">les &eacute;l&eacute;ments fiscaux</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">Sans ces &eacute;l&eacute;ments, la qualification devient incertaine&hellip; et contestable.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Et la fiscalit&eacute; dans tout &ccedil;a ?</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Autre point sensible : la plus-value latente.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Peut-on en tenir compte dans le partage ?</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La jurisprudence dit clairement non. La pratique, parfois, oui.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Mais avec prudence car&nbsp;:</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Un imp&ocirc;t purement hypoth&eacute;tique ne peut pas toujours &ecirc;tre int&eacute;gr&eacute;</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">Mais une fiscalit&eacute; suffisamment certaine peut influencer l&rsquo;&eacute;quilibre du partage</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p><span style="font-size:16px">L&agrave; encore, pas de r&egrave;gle automatique.</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Anticiper : la vraie cl&eacute;</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Ce que montre tr&egrave;s clairement la pratique :<br />\r\n
    👉&nbsp;ces questions se g&egrave;rent avant le divorce, pas pendant.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Plusieurs leviers existent :</span></p>\r\n
    \r\n
    <ul>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">choix du r&eacute;gime matrimonial</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">clauses sp&eacute;cifiques</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">organisation du patrimoine professionnel</span></p>\r\n
    \t</li>\r\n
    \t<li>\r\n
    \t<p><span style="font-size:16px">conservation des documents</span></p>\r\n
    \t</li>\r\n
    </ul>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Car une fois la s&eacute;paration engag&eacute;e, les marges de man&oelig;uvre sont limit&eacute;es.</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">&Agrave; retenir</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">✔&nbsp;Stock-options et actions gratuites ne sont ni toujours des biens propres, ni toujours des biens communs<br />\r\n
    ✔&nbsp;Tout d&eacute;pend de la chronologie, des conditions et du financement<br />\r\n
    ✔&nbsp;Les actions gratuites restent une zone juridiquement incertaine<br />\r\n
    ✔&nbsp;Il n&rsquo;existe pas toujours de jurisprudence claire sur toutes les situations<br />\r\n
    ✔&nbsp;L&rsquo;anticipation reste la meilleure protection</span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px">Conclusion</span></p>\r\n
    \r\n
    <p><span style="font-size:16px">La vraie question n&rsquo;est pas seulement :<br />\r\n
    👉&nbsp;<em>bien commun ou bien propre ?</em></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">Mais plut&ocirc;t :<br />\r\n
    👉&nbsp;<em>dans quelles conditions, &agrave; quel moment&hellip; et sur quel fondement ?</em></span></p>\r\n
    \r\n
    <p>&nbsp;</p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>REJOIGNEZ-NOUS :</strong></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔵 FACEBOOK :</strong> <a href="https://www.facebook.com/larocheetassociesmelun?locale=fr_FR">https://www.facebook.com/larocheetassociesmelun?locale=fr_FR</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px"><strong>🔴 INSTAGRAM :</strong>&nbsp;<a href="https://www.instagram.com/larocheetassocies.notaires/">https://www.instagram.com/larocheetassocies.notaires/</a></span></p>\r\n
    \r\n
    <p><span style="font-size:16px">🟡 <strong>LINKEDIN</strong> :&nbsp;<a href="https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all">https://www.linkedin.com/company/laroche-associ%C3%A9s-notaires/posts/?feedView=all</a></span></p>
    """
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    "file" => "/home/debian/www/laroche-associes/preproduction/public/index.php"
    "line" => 5
    "args" => [
      "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    ]
    "function" => "require_once"
  ]
]
Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:75
[
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/DataCollector/RequestDataCollector.php"
    "line" => 75
    "function" => "all"
    "class" => "Symfony\Component\HttpFoundation\Session\Session"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Profiler/Profiler.php"
    "line" => 161
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\DataCollector\RequestDataCollector"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/EventListener/ProfilerListener.php"
    "line" => 108
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\Profiler\Profiler"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/WrappedListener.php"
    "line" => 117
    "function" => "onKernelResponse"
    "class" => "Symfony\Component\HttpKernel\EventListener\ProfilerListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 230
    "function" => "__invoke"
    "class" => "Symfony\Component\EventDispatcher\Debug\WrappedListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 59
    "function" => "callListeners"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
    "line" => 154
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 185
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\Debug\TraceableEventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 173
    "function" => "filterResponse"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 74
    "function" => "handleRaw"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Kernel.php"
    "line" => 202
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/runtime/Runner/Symfony/HttpKernelRunner.php"
    "line" => 35
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\Kernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    "line" => 35
    "function" => "run"
    "class" => "Symfony\Component\Runtime\Runner\Symfony\HttpKernelRunner"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/public/index.php"
    "line" => 5
    "args" => [
      "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    ]
    "function" => "require_once"
  ]
]
Symfony\Component\HttpKernel\DataCollector\RequestDataCollector:76
[
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/DataCollector/RequestDataCollector.php"
    "line" => 76
    "function" => "getFlashBag"
    "class" => "Symfony\Component\HttpFoundation\Session\Session"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Profiler/Profiler.php"
    "line" => 161
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\DataCollector\RequestDataCollector"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/EventListener/ProfilerListener.php"
    "line" => 108
    "function" => "collect"
    "class" => "Symfony\Component\HttpKernel\Profiler\Profiler"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/WrappedListener.php"
    "line" => 117
    "function" => "onKernelResponse"
    "class" => "Symfony\Component\HttpKernel\EventListener\ProfilerListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 230
    "function" => "__invoke"
    "class" => "Symfony\Component\EventDispatcher\Debug\WrappedListener"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/EventDispatcher.php"
    "line" => 59
    "function" => "callListeners"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/event-dispatcher/Debug/TraceableEventDispatcher.php"
    "line" => 154
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\EventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 185
    "function" => "dispatch"
    "class" => "Symfony\Component\EventDispatcher\Debug\TraceableEventDispatcher"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 173
    "function" => "filterResponse"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/HttpKernel.php"
    "line" => 74
    "function" => "handleRaw"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/http-kernel/Kernel.php"
    "line" => 202
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\HttpKernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/symfony/runtime/Runner/Symfony/HttpKernelRunner.php"
    "line" => 35
    "function" => "handle"
    "class" => "Symfony\Component\HttpKernel\Kernel"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    "line" => 35
    "function" => "run"
    "class" => "Symfony\Component\Runtime\Runner\Symfony\HttpKernelRunner"
    "type" => "->"
  ]
  [
    "file" => "/home/debian/www/laroche-associes/preproduction/public/index.php"
    "line" => 5
    "args" => [
      "/home/debian/www/laroche-associes/preproduction/vendor/autoload_runtime.php"
    ]
    "function" => "require_once"
  ]
]

Flashes

Flashes

No flash messages were created.

Server Parameters

Server Parameters

Defined in .env

Key Value
APP_ENV
"dev"
APP_SECRET
"18b1bce5554bf83c8cdfc8efed2236ec"
DATABASE_URL
"mysql://larocheassocies:CVS94ledwF7WPsty@127.0.0.1:3306/larocheassocies"
MAILER_DSN
"smtp://web1@delit-dinfluence.fr:5b6n78CQiZ7ZtA4e@ssl0.ovh.net:465"
MESSENGER_TRANSPORT_DSN
"doctrine://default?auto_setup=0"

Defined as regular env variables

Key Value
APP_DEBUG
"1"
CONTEXT_DOCUMENT_ROOT
"/home/debian/www/laroche-associes/preproduction/public"
CONTEXT_PREFIX
""
DOCUMENT_ROOT
"/home/debian/www/laroche-associes/preproduction/public"
GATEWAY_INTERFACE
"CGI/1.1"
HTTPS
"on"
HTTP_ACCEPT
"*/*"
HTTP_ACCEPT_ENCODING
"gzip, br, zstd, deflate"
HTTP_HOST
"preprod-laroche.delit-dinfluence.fr"
HTTP_USER_AGENT
"Mozilla/5.0 AppleWebKit/537.36 (KHTML, like Gecko; compatible; ClaudeBot/1.0; +claudebot@anthropic.com)"
PATH
"/usr/local/sbin:/usr/local/bin:/usr/sbin:/usr/bin:/sbin:/bin:/snap/bin"
PHP_SELF
"/index.php"
QUERY_STRING
""
REMOTE_ADDR
"216.73.216.187"
REMOTE_PORT
"57497"
REQUEST_METHOD
"GET"
REQUEST_SCHEME
"https"
REQUEST_TIME
1776210670
REQUEST_TIME_FLOAT
1776210670.1828
REQUEST_URI
"/blog/stock-options-actions-gratuites-et-divorce-bien-commun-ou-bien-propre"
SCRIPT_FILENAME
"/home/debian/www/laroche-associes/preproduction/public/index.php"
SCRIPT_NAME
"/index.php"
SERVER_ADDR
"51.178.143.171"
SERVER_ADMIN
"webmaster@localhost"
SERVER_NAME
"preprod-laroche.delit-dinfluence.fr"
SERVER_PORT
"443"
SERVER_PROTOCOL
"HTTP/1.1"
SERVER_SIGNATURE
"<address>Apache/2.4.66 (Debian) Server at preprod-laroche.delit-dinfluence.fr Port 443</address>\n"
SERVER_SOFTWARE
"Apache/2.4.66 (Debian)"
SSL_TLS_SNI
"preprod-laroche.delit-dinfluence.fr"
SYMFONY_DOTENV_VARS
"APP_ENV,APP_SECRET,MESSENGER_TRANSPORT_DSN,DATABASE_URL,MAILER_DSN"