When can a SARL business in France take dividends?

Beagle
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My French registered SARL business has been trading since 01 July 2010 and I’ve just submitted the 2031 K form and the accounts for the period from 01 July to 31 December 2010. When can I take my first dividend? I have heard that it can be taken 3 months after the first year end, i.e. 15 months after starting. However, if my first accounting period was only 6 months, does that I mean I must wait until 15 months have elapsed from 1 July 2010?

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