State and municipal unitary enterprises (SUE, MUP). According to Art. 113 of the Civil Code of the Russian Federation and Art. 2 of the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”, a unitary enterprise is a commercial organization that is not endowed with the right of ownership of property assigned to it by the owner.
The property of a unitary enterprise is owned by the Russian Federation, a constituent entity of the Russian Federation or a municipality, which act as founders through the relevant authorities. This is the main feature that distinguishes SUE, MUP from other commercial organizations - they are not the owners of the property assigned to them and subsequently acquired.
Only state and municipal enterprises can be created in the form of unitary enterprises. On behalf of the Russian Federation or a constituent entity of the Russian Federation, the rights of the owner of the property of a unitary enterprise are exercised by state authorities of the Russian Federation. The Federal Agency for Federal Property Management has been established to manage federal property.
See Decree of the Government of the Russian Federation of December 3, 2004 No. 739 "On the powers of federal executive bodies to exercise the rights of the owner of the property of a federal state unitary enterprise." or a subject of the Russian Federation within the framework of their competence, established by acts defining the status of these bodies. On behalf of the municipality, the rights of the owner are exercised by local self-government bodies.
In total, the law on SUEs and MUPs provides for the possibility of creating the following types of unitary enterprises:
Unitary enterprises based on the right of economic management - a federal state enterprise and a state enterprise of a constituent entity of the Russian Federation, a municipal enterprise;
Unitary enterprises based on the right of operational management - a federal state-owned enterprise, a state-owned enterprise of a subject of the Russian Federation, a municipal state-owned enterprise (hereinafter also referred to as a state-owned enterprise).
Unlike the previous legislation, which provided for the possibility of the existence of only federal state-owned enterprises, now state-owned enterprises can be created in the Russian Federation not only on the basis of federal property, but also on the property of subjects of the Russian Federation or municipalities.
Grounds for the creation of state unitary enterprises, municipal unitary enterprises on the right of economic management.
The decision to establish a federal enterprise on the right of economic management (FGUP) is made by the Government of the Russian Federation or federal executive authorities. The decision to establish a state unitary enterprise of a constituent entity of the Russian Federation or a municipal unitary enterprise is made by an authorized body of state power of a constituent entity of the Russian Federation or a local self-government body in accordance with acts defining the competence of such bodies (Article 8 of the Federal Law “On State and Municipal Unitary Enterprises”).
Grounds for the creation of SUE, MUP on the right of operational management
A federal state enterprise is established by a decision of the Government of the Russian Federation. A state-owned enterprise of a constituent entity of the Russian Federation is established by a decision of a public authority of a constituent entity of the Russian Federation, which, in accordance with the acts defining the status of this body, is granted the right to make such a decision. A municipal state-owned enterprise is established by a decision of a local self-government body, which, in accordance with the acts defining the status of this body, is granted the right to make such a decision.
Another feature of unitary enterprises is that the property of this enterprise is indivisible and cannot be distributed among contributions (shares, shares), including among employees of a unitary enterprise. The third difference from other commercial organizations is that unitary enterprises can only engage in activities that are specified in their charter in accordance with the list contained in Art. 8 of the Federal Law "On State and Municipal Unitary Enterprises".
Thus, they have a special legal capacity. The fourth difference: in such enterprises, the functions of the management body and the executive body belong exclusively to one person - the head, the director. He is appointed by the owner, is accountable to him and is liable to him for the damage caused to the enterprise (Article 21 of the Federal Law “On State and Municipal Unitary Enterprises”).
The Civil Code of the Russian Federation establishes restrictions on the disposal of property assigned to a unitary enterprise. According to paragraph 2 of Art. 295 of the Civil Code of the Russian Federation, an enterprise is not entitled to dispose of real estate without the consent of the owner. It disposes of the rest of the property independently, with the exception of cases established by law or other legal acts.
A unitary enterprise based on the right of operational management (Article 296 of the Civil Code of the Russian Federation) independently has the right to dispose of only the products it produces, unless otherwise provided by law or other legal acts. It can dispose of all property assigned to it (both movable and immovable) only with the consent of the owner of this property. Also, in accordance with paragraph 2 of Art. 296 of the Civil Code of the Russian Federation, the owner has the right to seize the excess, unused or misused property of a state-owned enterprise and dispose of it at his own discretion.
However, by granting such broad rights to the owner of a state-owned enterprise, the legislator imposes on him a more serious responsibility. According to Art. 115 of the Civil Code of the Russian Federation for all obligations of a state-owned enterprise in case of insufficiency of property, the owner bears subsidiary liability. For the obligations of the enterprise on the right of economic management, the owner is liable only if the insolvency (bankruptcy) of the enterprise arose on the grounds provided for in paragraph 3 of Art. 56 of the Civil Code of the Russian Federation.
A significant part of resource-supplying organizations and other important participants in the housing and communal services market operates in the form of municipal unitary enterprises. In the article we will talk about the general characteristics and features of these legal entities, their varieties and guiding regulations. It will be useful for readers to learn about how MUPs manage their property and income, as well as what restrictions the legislation imposes on their activities.
Operating in our country No. 161-FZ (current version) determines the possibility of creating unitary enterprises at three levels - federal, regional and municipal. UE - legal entities with a special organizational form. The MUPs created and operating with the participation of local self-government are the most common.
General characteristics of the organizational form
State unitary enterprises are classified as budgetary organizations, and at the same time, according to the law, they can conduct commercial activities. If we talk about MUPs, they are created at the level of municipalities and are engaged in meeting their needs. Such organizations can produce some products. However, most often, enterprises are engaged in the provision of services and work in various areas: transport, road, housing and others. They usually do this under an agreement with the local administration.
MUPs do not have the rights of owners to the property that is assigned to them. Such an enterprise is called unitary because its property complex remains indivisible, it is not divided into shares, shares and other options for shares. This applies to both employees of the organization and third parties. None of them can even count on partial ownership of the MUP property.
At the same time, such enterprises are separate subjects of economic activity. They may enter into relationships with government agencies and commercial counterparties to achieve their core objectives. At the same time, MUPs use the property entrusted to them and strive to make a profit.
We list the main distinguishing features of municipal unitary enterprises:
- , which is forbidden to be privatized;
- work is related to the solution of social problems. Such businesses are often engaged in providing essential goods and services at the lowest cost;
- the performance of certain types of subsidized work and the conduct of obviously unprofitable production activities when receiving budgetary support.
Categories of subjects and types of activities
Civil Code in Art. 113 defines that unitary enterprises may be based on:
- the right of economic management (MUP, GUP);
- the right of operational management - state-owned enterprises (CUE).
In the first case, a legal entity is created by the decision of the authorized body at the state or local level. It works according to the charter.
State-owned enterprises are created on the basis of federal, regional or municipal property. They also have a charter. PMCs can dispose of property only with the special permission of the owner. The name of such an enterprise necessarily contains the word "state". If there is a shortage of property, the state is responsible for the obligations of PMCs.
MUPs, under an agreement with the city administration, provide its residents with various essential services, for example, in the housing and communal and transport sectors. MUPs can also engage in road construction, school meals, landscaping and gardening, and other activities.
Property in MUP
Unitary enterprises at any level, including the municipal one, according to the charter, cannot be recognized as the owners of the property at their disposal. In this case, the municipality remains the owner. Any actions with property, including its sale and leasing, are carried out only upon agreement with the local authority. MUPs are also prohibited from creating subsidiaries, as their property remains indivisible.
At the same time, these enterprises may make investments in the capital of commercial companies, if this is not prohibited by the charter and local laws. The profit from such investments is taken into account in the financial statements of MUP.
If a unitary enterprise receives income, then within certain limits it can dispose of them at its discretion. It is from these funds that wages are paid to the management and employees of the organization.
Regulatory regulation
The legal base of activity consists of the following main regulations:
- Civil Code (Articles 113 and 114). Here, as a whole, MUPs are characterized and the general rules for their work are described;
- No. 161-FZ. More specifically describes the activities of enterprises and the rules applicable to them;
- No. 44-FZ. Determines the rules for the purchase of products by MUP and the ordering of services for the needs of the municipality.
Receiving a profit
The preservation of municipal ownership of the property with which enterprises work does not mean that the budget will fully pay for their expenses and current activities. MUPs are trying to make a profit. It is an important source of funding. In recent years, the state has been actively stimulating unitary enterprises to make a profit, and due to problems with its extraction, it is considering the option of completely abandoning this form in favor of concessions and other alternative schemes.
The income of municipal unitary enterprises is also important because it is a source of non-tax revenue for the budget. Unitary enterprises each year make deductions from the amount of money they earn. The terms, amounts and procedure for such payments are determined by the federal government or local authorities. The funds remaining at the enterprise from the revenue side are used for material incentives for employees and managers, holding social events and other purposes.
Partially earned funds can be used to replenish the authorized capital of MUP. This is done by special decision of its founder.
Restrictions
In describing the features of municipal unitary enterprises, we have already partially indicated what are the restrictions imposed on their work. The main prohibition concerns the free disposal of property, which is indivisible. Any actions of MUPs with it are carried out only with the consent of the owners. If an enterprise sells a share in the authorized capital to someone without the permission of the municipality, then the court will recognize such a transaction as invalid.
MUPs are also subject to restrictions on the creation of subsidiaries. Unitary enterprises cannot act as founders of other organizations with the transfer of part of their property to them. The tangible assets under their control can only be used as a single block transferred by the owner. Such a rule helps to prevent the exit from control of special property, with the help of which socially important tasks are solved.
Finance at MUP
The minimum amount of the authorized capital formed during the creation of a municipal unitary enterprise is 1,000 minimum wages. The MC is the financial basis for the work of the MUP. It is he who speaks about the effectiveness of ongoing activities.
The profit of a unitary enterprise after mandatory payments to the budget and fulfillment of obligations to its own employees can be directed to the following purposes:
- purchase of equipment;
- introduction of new technologies;
- implementation of environmental protection measures;
- increase in the size of current assets;
- construction, reconstruction and modernization of fixed assets;
- research and marketing work.
An enterprise in a general sense should be understood as a property complex that is used to conduct entrepreneurial activities. It includes all types of material values. These include, among other things, land, equipment, facilities, products, raw materials. This complex as a whole or any part of it can act as an object of rent, pledge, purchase and sale and other transactions. There are various organizational and legal forms of enterprises. Let's consider one of them.
Municipal enterprises and institutions and their owners
The owner of such organizations is the local authority. They also manage municipal enterprises. The owner can direct his work in any way according to the law. The local authority has the ability to:
- Create, reorganize, liquidate municipal enterprises and institutions.
- Determine the subject and goals of the work of these complexes.
- Appoint leaders.
- Control the use and safety of material assets entrusted to enterprises.
Work specifics
The activities of municipal enterprises related to social services are beyond the scope of traditional entrepreneurship, competition for attracting capital. Their functioning is complemented by the need to provide services to the population without the expectation of making a profit. A municipal utility or other service complex can use market mechanisms, introduce experience in the administration of private companies. This has a beneficial effect on the work of the complex, increases the efficiency of the use of the resources provided to it.
Legislative regulation
Taking into account the specifics of the operation of the complexes under consideration, normative acts regulate the procedure for their creation. Thus, a municipal state-owned enterprise directs most of its products, works or services to meet the needs of the Moscow Region. Such a complex produces goods at a fixed cost to solve social problems.
A single price is also set for the categories of works and services. The municipal state-owned enterprise receives subsidies from the state. In accordance with this, the purpose of its functioning is determined. In addition, complexes of this type in some cases lead unprofitable production. Such regulation is established in Federal Law No. 161.
A municipal enterprise uses material values, the privatization of which is not allowed. Its functioning is aimed at solving various social problems. These include, among other things, the sale of services and goods at a minimum cost.
Some nuances
New municipal enterprises of a city or other locality are rarely created. Currently, there are not so many objects, the privatization of which is prohibited by law. At the same time, their legal status is clearly regulated by normative acts.
A municipal enterprise, which is created to provide services or sell products at the lowest cost, is quite difficult to exist without subsidies. In all cases, in fact, there is a non-profit operation of the complexes. The organization of municipal enterprises, in this regard, is automatically tied to budget revenues. This, in turn, contradicts the provisions of the Civil Code in a certain sense. The Code, in particular, classifies a municipal enterprise as a commercial structure. It is difficult to imagine the work of such an association without profit. On the other hand, the Law "On Bankruptcy" establishes the duty of the founder, in this case, the municipality, to prevent the insolvency of the enterprise he created.
Sphere expansion
Given the current economic situation, a number of experts believe that more conditions are needed for the formation of economic complexes. Municipal enterprises operate today in all sectors of the economy. They provide services, create jobs, receive income that is directed to the budget and their own development. However, many of them receive state and regional subsidies. In this regard, it is difficult to talk about any profitability of such enterprises. New conditions for their creation would allow:
- Fill market niches. This is relevant in the absence of any specialized enterprise, insufficient activity of private investment, and the presence of increased or unsatisfied demand.
- Eliminate the monopoly of any manufacturer or product in the local market.
- Quickly implement a profitable project.
- Relieve stress in the labor market.
All these problems are present today in the social sphere. In this area, the production process is determined not only by the desire to make a profit, but also by social utility, the interests of social justice, effective demand, and so on. When creating a new municipal enterprise, it is necessary to take into account the presence of private companies on the market and the consequences of their work for the population. Some services are best left to these associations. Before establishing a municipal enterprise, local authorities should examine the opportunities available in the private sector.
Classification
The rights of municipal unitary enterprises are legally limited. Meanwhile, such complexes have a certain degree of independence both in the legal and economic sense. In accordance with this criterion, the following groups are distinguished:
- Enterprises that have neither economic nor legal independence. They have their own administrative bodies. However, in their essence, such complexes act as subdivisions of the local administration. The expenses and incomes of such enterprises are integrated into the local budget. The functioning of the complexes is carried out in accordance with the instructions received from local authorities. In a general sense, the municipality operates as one enterprise, while coordinating the work of its departments.
- Complexes with legal and economic independence. In this case, there are certain rights of municipal enterprises, but the key decisions regarding work are made in the administration. The local budget shows only the results of their financial activities. The profits received by such enterprises usually do not cover their costs. This is due to the fact that local and regional authorities set the appropriate prices for them. In particular, this applies to transport, communications, housing and communal services. The sources of financing for enterprises are the funds of the population (consumers), as well as revenues from the local budget. In industrial centers, large municipalities, such complexes can earn money on their own and direct profits to improve services to citizens.
- Enterprises operating on a commercial basis. Such complexes are removed from the administration structure. They are transferred to trust management by specialists (managers). Enterprises sell goods at market value. These include various construction, industrial, agricultural, commercial and other complexes. They have the right to carry out their work in the form of a joint-stock or other business company, which is established by local authorities. The latter owns a controlling stake in securities. These enterprises have freedom in their actions and have a specific legal status. They work for the needs of the mass consumer, including outside the local markets.
Property of a municipal enterprise
A municipal entity (MO) can convert the complex it has created to self-sufficiency, combining with this the provision of subsidies to consumers (a form of targeted support). In the process of transition to a commercial basis, an increase in the volume of paid services, on the one hand, the border between municipal institutions and enterprises is being eliminated, and on the other hand, between the latter and private companies. Nevertheless, despite a certain degree of freedom of action in relation to the created complex, the Ministry of Defense is obliged to comply with legislative requirements. They guarantee the rights of both the enterprise itself and its management.
The functioning of the complexes is carried out mainly on the basis of economic management. This right provides certain powers to the enterprise for the use, possession, disposal of material assets, any movable objects, finances, including at its own discretion. In addition, it can rent, sell, change, pledge.
The exception is immovable objects. They do not have the right to dispose at their own discretion. For the implementation of a particular transaction, it is necessary to agree with the owner. In practice, powers are transferred to the head of the enterprise. He alone implements them. The relationship between the manager and the owner is regulated by labor legislation.
Obligations, opportunities, prohibitions
The intervention of the owner in the activities of the municipal enterprise, according to the Civil Code, outside the powers established for him, is considered illegal. The owner can withdraw only material assets that are not used for their intended purpose and dispose of them at their own discretion.
A municipal enterprise is liable for its obligations with all the property that belongs to it. MO bears responsibility only in case of bankruptcy of the complex created by it. Other obligations do not apply to him. Bankruptcy results in subsidiary liability. The same rule applies in case of shortage of property of a state-owned enterprise.
Industry issues
The legislation does not establish the obligation to conduct an independent audit for municipal enterprises, as well as the creation of any supervisory structures within it. The lack of control functions in the MO often leads to a violation of financial discipline.
For example, the funds of municipal enterprises are sent to other companies to hide the resulting profits, transactions begin to be concluded to satisfy the individual interests of the management. In addition, biased or incomplete information about the work is often provided, which, accordingly, does not allow preventing and suppressing illegal actions.
In some cases, the powers possessed by the owner do not allow not only to make demands on the heads of enterprises, but also to determine indicators of their economic efficiency (reporting or planning). The Labor Code, while providing effective protection for workers, at the same time significantly complicates the process of applying liability measures to them.
Sector reduction
It has long been discussed at the government level. Officials offer two options for the liquidation of municipal enterprises:
- Alienation of non-core assets under the law on privatization. Under this approach, the sale must be carried out without fail at any cost. In particular, we are talking about holding an auction. If the first auction did not take place, then repeated auctions are scheduled. In this case, the initial price is not announced.
- Transformation into a municipal institution with the right to earn money in excess of the established amount in the estimate.
Possible consequences
The sale of municipal enterprises may contribute to the reduction of the inalienable minimum property, which is necessary for local authorities to exercise their powers. In accordance with this, the MO may lose the status of an economic entity. This, in turn, will be contrary to the fundamental normative acts of local self-government.
Municipalities are obliged to possess for the implementation of their functions and the solution of socio-economic problems. In the conditions of market relations for local authorities, this means not only the possibility, but also the need to have commercial structures at their disposal, combining mandatory and voluntary powers.
Meanwhile, another aspect of the elimination of municipal enterprises is important. These complexes bear the main social burden and ensure containment of the increase in tariffs for vital services, receiving budget subsidies if necessary. However, a municipal enterprise operating under the rights of economic management can at any time be transferred to self-financing, with the exclusion of the balance of financing from the budget.
If tariff regulation is abolished, that is, services are allowed to be provided to the population at a cost that includes at least an average income, then this will become available to any complex. In this case, it will not differ much from a private company in terms of the strength of motivation. And subsidies will be redirected directly to consumers.
In the organizational and legal structure of entrepreneurship, a prominent place belongs to state and municipal unitary enterprises. What are the features of this form, how does it differ from other commercial structures?
It would be wrong to consider them as the antipode of private property. These are the links of the economic system, objectively determined by the achieved level of socialization of production. In the structure of the administrative economy, state enterprises occupied the place of the main and leading link in the economic system; in the economy, they will have to take the place of an equal subject in the totality of economic entities operating on commercial principles.
State and municipal enterprises are such production (in the broad sense of the word) formations that are created by the state and local governments, endowed with the necessary funds and act on commercial principles in accordance with the goals and objectives that the founders determine for them.
What does the term "unitary" mean, what is the economic and legal meaning of this concept?
Unitary means one, not divided into parts. Consequently, a state and municipal unitary enterprise is such a commercial organization created by the state and local governments that is not endowed with the right of ownership to the property assigned to it by the owner; in other words, this property cannot be distributed among contributions, shares, shares, including between employees of the enterprise. Only state and municipal enterprises can be created in a unitary form.
Which are allocated to such enterprises, is respectively in state or municipal ownership and belongs to enterprises on the right of "economic management" or "operational management". Tasks, the volume of assigned property (statutory fund), the powers of economic management are determined in the charter of the enterprise, approved by the authorized state or municipal body (for example, the charter of a municipal trade enterprise is approved by the relevant department of trade).
The management body of a unitary enterprise is a manager appointed by the owner (or a body authorized by the owner).
Unitary state and municipal enterprises build their activities on commercial principles, adjusting revenues to costs and achieving an increase. At the same time, such enterprises are responsible for their obligations arising in the course of economic activity with all their property. The owner of the property of an enterprise based on the right of economic management is not liable for the obligations of the enterprise. Equally, an enterprise of this type is not liable for the debts of the owner of the property. Thus, the measure of economic isolation of unitary enterprises is clearly and strictly defined. But there are situations when the owner of the property can be attracted to a subsidiary - if the owner of the property has the right to give mandatory orders to the enterprise and the insolvency of the latter is caused by the actions of the founder-owner.
Among state enterprises there are also those that, being formed on the basis of federal property, function in the mode of operational management of this property. Such enterprises are called federal "state" enterprises (for example, the Mint enterprise).
In addition to commercial, in the structure of economic entities, the law distinguishes - "consumer cooperatives", "public" and "religious" organizations, "funds".
The main goal of consumer cooperatives is to meet the material and other needs of citizens who unite to jointly satisfy personal needs (for example, to build and operate residential buildings, garages, provide food, industrial products, etc.). Well-managed, such cooperatives reduce their members' consumption expenditures precisely because they do not aim at making a profit. World experience shows that consumer cooperatives show great resilience in areas of activity related to the satisfaction of consumer interests of citizens. The revival and establishment of effective work of such cooperatives in our country is an important part of the movement towards a market economy.
Non-profit organizations are also public and religious organizations. They are voluntary associations of citizens united on the basis of common interests. Such public organizations are created to ensure a wide variety of interests - cultural, educational, health, etc. (for example, the voluntary sports society "Spartak", the society "Knowledge", the society of book lovers). Public organizations vary in scope of activity and can cover large masses of the population of different regions, can be formed according to professional interests or mow down a local character. Such public organizations carry out their activities at the expense of membership fees, voluntary donations or income from the enterprises they create. At the same time, the activities of the latter should be completely subordinated to the goals and objectives for which the voluntary associations themselves operate. For example, a sports society has the right to establish an enterprise for the production of sports equipment; but if it suddenly decides to create a trading enterprise for the sale of alcoholic beverages, it will come into conflict with the goals for which the founding society was created.
Finally, non-profit organizations are foundations, that is, organizations without membership, established by citizens or on the basis of voluntary property contributions and pursuing social, charitable, cultural, socially useful goals. The property transferred to the foundation becomes its property. The Fund has the right to engage in entrepreneurial activities necessary to achieve the socially beneficial goals for which it was created.
As you can see, the range of organizational and legal forms of management is quite rich and diverse, which opens up the possibility of choosing the most optimal ones that ensure the effective functioning of economic entities in specific conditions. It is supplemented by the right to unite in associations and unions in order to coordinate their activities and protect common property interests.
However, law is a necessary but not sufficient prerequisite for the actual creation of a socio-economic infrastructure that meets the requirements of the modern market. In Russia, this still requires hard and painstaking work to create conditions for the activities of economic entities in a market environment. And this implies a whole range of measures, including not only the transfer of most state-owned enterprises to private ownership, but also the release of all economic entities from petty administrative interference by the state in the business process, the transition to influencing the economy mainly through indirect (fiscal and monetary) - credit) instruments.
In other words, the right of ownership belongs to the state - the Russian Federation. This enterprise can carry out any activity not prohibited by law: trade, provision of services, production, education.
Definition
FSUE is a unitary enterprise that does not have the right to the succession of various types of property allocated to it by the owner.
This type of legal organization of activity has only
FSUE is responsible for its own debts with all its property, but is not liable for the debts of the owner of the property.
If the property is allocated within the framework of economic management, the enterprise can use the property, produced goods, and profit. All this is carried out within the framework prescribed in the laws and various acts of the Russian Federation.
Within the framework of operational management, the FSUE management has the right to use goods, property and profits with the approval of the owner.
The owner of the property himself registers the company, prescribes the goals of the work. The owner controls the intended use of the property entrusted to the unitary enterprise.
The owner can register ownership of the enterprise under the guise of investments in the authorized capital.
FSUE cannot create subsidiaries. The legislation also prohibits enterprises operating on the basis of economic management rights to be the founder of any unitary enterprise by allocating part of the property to operational management. This ban was imposed in order to track the withdrawal of part of the enterprise's property when opening subsidiaries.
Ways of formation of FSUE property
These are the sources:
- property allocated by the owner of the enterprise as payment for the authorized capital;
- other property transferred to the enterprise with the approval of the owner;
- profits made during commercial work;
- borrowed resources, including loans from banking and other credit institutions;
- depreciation;
- aid coming from the budgets of various levels;
- dividends received from other companies in which FSUE owns a stake;
- voluntary donations;
- income from the lease of part of the property;
- other receipts that do not run counter to the legislation of the Russian Federation.
A unitary enterprise can do anything with property. But it can sell it only with the approval of the owner.
Conducting real estate transactions
The implementation of property transactions, the price of which is more than 150 million rubles, is carried out by the Federal Agency for State Property Management. They are carried out with the approval of the government of the Russian Federation.
All actions with the property are carried out at the auction. Its organizer is a company or an individual who has signed an agreement with a unitary enterprise.
All proceeds from the sale of property, minus the costs of implementation (they cannot exceed three percent of the value of the property at the book price), the enterprise must transfer to the budget of the Russian Federation within 25 days from the date of receipt of payment.
Finances of state-owned enterprises
The FSUE form implies a feature of financial management. There are several methods for creating sources of income.
The finances of unitary enterprises differ significantly in the creation of authorized capital, the generation and use of profits. They are also distinguished by ways of attracting borrowed resources.
The authorized capital is the funds formed with the help of fixed and working resources. The amount of capital is recorded in the balance sheet of a unitary enterprise as of the date of signing the charter.
The value of the authorized capital of the enterprise must be at least 5 thousand minimum wages, which is valid at the time of state registration of the organization.
The functions of the authorized capital of a unitary enterprise coincide with the functions of commercial companies. In addition, the statutory fund acts as a financial foundation for the implementation of economic activities, being an indicator of its expediency.
Profit is an essential source of creation of FSUE funds. It is generated like the income of commercial enterprises. But the Budget Code of the Russian Federation stipulates that the profit of the Federal State Unitary Enterprise acts as a source of non-tax revenues that go to the budget.
Unitary enterprises have the right to use targeted budgetary sources of financing. The funds coming from the budgets go to the implementation of some social programs. carried out under the guise of subventions, grants and subsidies.
Subventions are budgetary resources that go to FSUE free of charge.
Subsidies are resources from the budget allocated on the basis of shared financing of the costs of implementing various programs to improve the work of the Federal State Unitary Enterprise.
Organizations that are unitary can also attract borrowed resources. However, the peculiarity of their legal form - obtaining is a complex process. A unitary enterprise cannot just get a loan for its real estate. The management of the Federal State Unitary Enterprise can receive loans from the budget from the owner, which will need to be repaid.
Results
The legislation describes a unitary enterprise as a property complex that is used to make a profit.
The Civil Code of the Russian Federation characterizes FSUE as follows: it is a type of commercial company that does not have ownership of the property assigned to it by the owner.
