In the conjugation of the verb être (to be), the first, second, and third person plural forms are:
- nous sommes
- vous êtes
- ils/elles sont
The choice between these three forms depends on whether the subject is nous, vous, or ils/elles. For more information about the conjugation of this verb, see the Wiktionary entry for être.
It depend of the conjugation of the verb être : http://www.laconjugaison.net/conjugaison/%C3%AAtre
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