State and municipal unitary enterprises as subjects of civil law relations. Unitary enterprise State and municipal unitary enterprises

State and municipal unitary enterprises(hereinafter referred to as the enterprise) - commercial organizations that are not endowed with the right of ownership of the property assigned to them by the owner, in this they differ from other commercial organizations.

The authorized capital of an enterprise is the minimum amount of the enterprise's property, which guarantees the interests of its creditors, which can be formed at the expense of money, as well as securities, other things, property rights and other rights that have a monetary value.

Enterprises are a legal form through which commercial organizations operate - legal entities that are subjects of entrepreneurial law (Articles 113-115 of the Civil Code of the Russian Federation).

The property of an enterprise is indivisible and cannot be distributed among contributions (shares), including among its employees.

Kinds:

- 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 enterprise, a state enterprise of a constituent entity of the Russian Federation, a municipal state enterprise.

The legal capacity of enterprises is not general, but special, that is, they can carry out only those types of activities that are enshrined in the charter of the enterprise.

The activities of unitary enterprises in certain areas of business activities are limited.

By agreement with the owner of his property, a unitary enterprise may create branches and open representative offices.

A unitary enterprise shall be liable for its obligations with all its property and shall not be liable for the obligations of the owner of its property.

The owners of the property of the enterprise shall not be liable for its obligations, except in cases where the bankruptcy was caused by the owner himself, while in case of insufficiency of the property, subsidiary liability for the obligations of the enterprise may be imposed on him.

Charter of a unitary enterprise is its only founding document.

The enterprise disposes of movable property independently, within the limits that do not deprive it of the opportunity to carry out activities, except for cases established by law.

An enterprise shall not have the right to sell its immovable property, lease it, pledge it or otherwise dispose of this property without the consent of the owner of the property of the state or municipal enterprise.

The owner of the property of the enterprise has the right to receive a part of the profit from the use of the property administered by the enterprise.

The enterprise annually transfers a part of the profit to the appropriate budget.

The activities of a unitary enterprise are carried out in accordance with the plan (program) of its financial and economic activities.

The head of a unitary enterprise is its sole executive body.

Features of the reorganization and liquidation of unitary enterprises are defined in the Law on State and Municipal Enterprises.

State and municipal unitary enterprises are a special type of legal entities. The specificity is primarily related to the property status of these entities. Let us consider further what state and municipal unitary enterprises are.

general characteristics

What is a unitary state. enterprise and MUP? As mentioned above, the key criterion for distinguishing these legal entities is property status. It is believed that unitary state and municipal enterprises are non-profit organizations. However, this is not quite true. These legal entities can carry out entrepreneurial activities, however, it must be strictly within the framework of the purposes for which they were created. At the same time, all profits should go to the development of unitary enterprises. They own certain property, but have limited rights to it. Material values ​​entrusted to institutions are indivisible and cannot be distributed by shares, including between employees.

Distinctive features

For a better understanding of them, we note the main features of a state unitary enterprise. A legal entity is created by allocating a certain part of the common property. The state is the owner. And it is he who retains the right to full disposal of the property transferred to the jurisdiction of the State Unitary Enterprise. Material values ​​are provided for economic management or operational management. The created legal entities do not provide for membership. The governing body is sole.

Reasons for creation

State unitary enterprises, as a form of state property management, can be formed for the purpose of:

1. The use of property in respect of which a ban on privatization has been established.
2. Implementation of activities related to the solution of social problems. These include, among other things, the sale of a certain category of products and the provision of services at a minimum cost and the organization of commodity and procurement interventions for essential items.
3. Provision of certain subsidized types of work and the conduct of unprofitable industries.

These are the main purposes for which a state unitary enterprise can be created. The significance of this legal entity lies in solving state problems on a commercial basis.

Regulatory Features

In the provisions of Art. 11-115, as well as 294-297 of the Civil Code, only the legal status of enterprises is regulated. The rules of conduct do not regulate the legal status of employees. The obligations and legal possibilities of employees of enterprises are determined by labor legislation. Along with this, the norms contain a mention of employees of state unitary enterprises and municipal unitary enterprises. It has to do with property. As mentioned above, material assets cannot be distributed among employees. If, with the consent of the owner, the legal entity has made a contribution to the authorized capital of a unitary enterprise, then it also becomes the property of the company.

additional characteristics

Municipal and unitary enterprises in Russia must have a charter and company name. The name of the legal entity must contain an indication of the owner of the property. The charter must contain complete information about the owner. In particular, a specific subject or body of territorial authority is indicated. If the owner is the Russian Federation, then information about this should also be present in the charter.

Civil law and process

Unitary enterprises, in accordance with the Civil Code, are not liable for the obligations of the owner of the property. Accordingly, in the event of disputes, these legal entities will not act as defendants. Meanwhile, municipal unitary enterprises, as well as state unitary enterprises, are liable for their debts. The owner of the property is not responsible for their obligations. The exception is cases of bankruptcy due to the actions of the owner.

Forms of legal entities

State and municipal unitary enterprises can be of two types. Classification is carried out depending on the type of property rights. State and municipal unitary enterprises entrusted with property under the right of economic management are formed by decision of an authorized institution of federal or territorial authority.

Charter

It acts as a founding document. The charter is approved by the department, ministry or other body that coordinates and regulates work in the relevant industry. In addition to the usual information that is mandatory for all legal entities, the document contains information about the goals and subject of activity, the size of the authorized capital. Its size should not be less than 5,000 times (for SUEs) or 1,000 times (for MUPs) the minimum wage. The fund must be fully financed by the owner of the property within three months from the date of establishment of the legal entity. Unitary enterprises are considered to be the only commercial structures that have rights and obligations that are directly related to the activities specified in the charter.

State institutions

When such enterprises are created, the property is transferred to them for operational management. The owner of material assets can be a region, the Moscow Region or the Russian Federation. The charter also acts as a constituent document. It is approved by the government, regional or territorial authority. A state institution cannot dispose of property, regardless of whether it is movable or immovable, without the appropriate permission of the owner. The name of the legal entity must indicate its type. For the obligations of a state-owned enterprise of the Russian Federation, the subject or the Moscow Region may bear subsidiary liability. This is allowed if the property of the institution is not enough to satisfy the claims of creditors. The formation and liquidation of a municipal unitary enterprise, including state-owned, is carried out by decision of the territorial authority. Termination of the activities of the SUE is carried out on the basis of a decree of the government or a regional authorized body.

Features of the use of property

Under economic management, unitary enterprises can dispose of the entrusted material assets, income, products (services provided) independently. At the same time, restrictions established by legislative and other regulatory acts must be taken into account. Operational management involves the obligatory obtaining of the consent of the owner for any actions with the property.

Owner rights

The owner decides on issues related to the creation of the enterprise, determines the goals and subject of its activities. The powers of the owner include control of the use of property for its intended purpose, ensuring its safety. The founder also resolves issues related to the liquidation or reorganization of the enterprise.

Restrictions

Unitary enterprises cannot create subsidiaries. The legislation establishes a prohibition for institutions that have property under economic management to act as founders of other similar legal entities by transferring to them a part of the material assets entrusted to them by the owner. This procedure is determined by the need to prevent the property from getting out of control.

Sources of property formation

They can be:

1. Profit that is received in the course of carrying out its activities.
2. Property provided by the decision of the owner as a contribution to the statutory fund, or other material assets transferred by the owner.
3. Borrowed funds. These include loans from banks and other financial institutions.
4. Depreciation deductions.
5. Capital investments and budget subsidies.
6. Incomes (dividends) that come from business partnerships and companies in whose authorized capital a legal entity participates.
7. Donations and voluntary contributions from citizens, institutions, organizations.
8. Other sources, the existence of which does not contradict the law. These include, among other things, income from the provision of property for rent to other entities.

Transactions

Unitary enterprises cannot dispose of real estate. Realization of objects is carried out exclusively with the permission of the founder. At the same time, real estate transactions worth more than 150 million rubles are approved by the Federal Agency for Federal Property Management on the basis of a decision of the Government of the Russian Federation or a decision taken on its behalf by the Deputy Prime Minister.

Programs of activities

The relationship of SUEs with owners is regulated by government regulations. One of these acts approved the rules for the development of programs for the activities of the legal entities in question and the determination of profits to be deducted to the budget. Part of the income, as mentioned above, can be directed to the development of the enterprise.

Specificity of financial resources

One of the key differences between unitary enterprises and others, primarily joint-stock companies, is the methods of capital formation, the formation and use of income, and the attraction of borrowed and budgetary funds. The cash fund is created at the expense of current and fixed assets assigned to the legal entity. The amount of capital is reflected in the balance sheet as of the date of approval of the constituent document (charter). Its functions are similar to those performed by the monetary fund of any other commercial structure. In addition to the fact that capital acts as a material basis for the legal entity to carry out its activities, it is a kind of indicator of the effectiveness of its work. If, at the end of the reporting period, the net asset price becomes less than the minimum amount established by law on the date of registration of the enterprise, and is not restored within three months, the founder must liquidate the company. If no relevant decision has been made within the specified period, creditors may demand early performance or termination of obligations and compensation for the losses caused.

Profit

It acts as one of the most important sources of funding. Profit is formed in the same way as in other commercial structures. At the same time, the BC regards the income of unitary enterprises as a source of non-tax revenues to the budget. Every year, the legal entities in question make mandatory deductions from the profits received. The procedure, amount and terms of payments are approved by the government or regional/territorial authorities. Funds remaining after the payment of taxes and other deductions are redistributed among the funds for material incentives, social events, and so on. Part of the net income, by decision of the founder, may be directed to increase the authorized capital of the enterprise.

Directions for spending funds

Net income can be used:

1. For the introduction, development of new technologies and equipment, environmental protection measures.
2. Expansion and development of financial and economic activities, increase in current assets.
3. Reconstruction, construction or renovation of the OS.
4. Implementation of research activities, study of market conditions and demand.

Unitary enterprises can use targeted funding sources. Such allocations, as a rule, are directed to the implementation of certain activities and programs of a social orientation.

State and municipal unitary enterprise - a commercial organization that is not endowed with the right of ownership to the property assigned to it by the owner, i.e. this property cannot be distributed among contributions, shares, shares, including between employees of the enterprise.

The legal status of unitary enterprises is regulated by the Federal Law "On State and Municipal Unitary Enterprises".

Only state and municipal enterprises can be created in a unitary form. The property with which they are endowed is, respectively, in state or municipal ownership and belongs to enterprises on the basis of the right of economic ownership or operational management. The management body of a unitary enterprise is a manager appointed by the owner (or a body authorized by the owner).

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 measures of economic isolation of unitary enterprises are clearly and strictly defined. At the same time, there are situations when the owner of the property has the right to give obligatory orders to the enterprise and the insolvency of the latter is caused by the actions of the founder-owner.

The constituent document of an enterprise based on the right of economic management is its charter, approved by an authorized state body or local government.

The authorized fund of a state or municipal enterprise must be fully formed by the owner of its property within three months from the date of state registration of such an enterprise.

The statutory fund is considered to be formed from the moment the relevant amounts of money are credited to the bank account opened for these purposes and (or) the transfer in the established order to the state or municipal enterprise of other property assigned to it on the right of economic management, in full.

The size of the authorized capital of a state enterprise must be at least five thousand minimum wages established by federal law on the date of state registration of a state enterprise.

The size of the authorized capital of a municipal enterprise must be at least 1,000 minimum wages established by federal law on the date of state registration of the municipal enterprise.

If, at the end of the financial year, the value of the net assets of an enterprise based on the right of economic management turns out to be less than the size of the statutory fund, the body authorized to create such enterprises is obliged to reduce the statutory fund in accordance with the established procedure. If the value of net assets becomes less than the amount determined by law, the enterprise may be liquidated by a court decision.

If a decision is made to reduce the authorized capital, the enterprise is obliged to notify its creditors in writing.

The creditor of the enterprise has the right to demand the termination or early performance of the obligation, the debtor of which is this enterprise, and compensation for losses.

The owner decides:

creation, reorganization and liquidation of the enterprise;

determining the subject and goals of its activities;

control over the use and safety of property.

The owner is entitled to a share of the profits.

As part of state enterprises, there are those that, being formed on the basis of federal property, operate in the mode of operational management of this property. Such enterprises are called federal "state" enterprises.

The Russian Federation bears subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient.

A unitary enterprise based on the right of operational management (state enterprise) performs the following functions:

owns and uses property in accordance with the objectives of its activities and the tasks of the owner;

disposes of property only with the consent of the owner;

Independently sells products, unless otherwise provided by legal acts;

The owner has the right to seize excess or improperly used equipment.

The experience of countries with market economies suggests that state-owned enterprises can be effectively used in the system of state entrepreneurship.

State entrepreneurship in countries with a market economy is quite widely represented, primarily in industries that are of particular importance for the country's economy, or in industries that require large capital investments, in which private and collective forms cannot provide a sufficient rate of profit for expanded reproduction.

In unitary enterprises, unlike economic partnerships and companies, their activities are managed by a sole manager (director) appointed by the owner - a state body or local government body and subordinate to him.

The standard charter of a state-owned plant created on the basis of a liquidated federal state-owned enterprise and other regulations establish strict accountability for the head of the enterprise and personal responsibility for the results of the economic activity of the enterprise entrusted to him.

Wide opportunities for state participation in entrepreneurial activity are opened up thanks to mixed economic forms, the shares of which are owned by both the state and private investors. In foreign countries, unlike our state-owned enterprises, all state-owned enterprises are required to annually publish annual public reports on their production, commercial and financial activities, which allows the state to correct, direct their activities, and, if necessary, reorganize and even liquidate them.

Practice shows that a deep renewal of state property can be successfully carried out through its reform, denationalization. It implies a transition from the monopoly of state-owned enterprises to a variety of organizational and legal forms.

More on the topic 5.5. State and municipal unitary enterprises:

1. 6.6. State and municipal unitary enterprises
2. State and municipal unitary enterprises
3. 5.5. State and municipal unitary enterprises
4. Decree of the Statutory Court of the Sverdlovsk Region of October 3, 2002 “On the case of compliance with the Charter of the Sverdlovsk Region of paragraph 23 of the Regulations “On the Municipal Unitary Enterprise of the City of Yekaterinburg”, approved by the decision of the Yekaterinburg City Duma of December 9, 1997 No. 30/3, and the Resolution of the Head of the Municipal Formation "City of Yekaterinburg" dated January 23, 2002 No. 74 "On increasing the cost of travel in urban passenger transport"
5. Section II LEGAL REGIME OF DECENTRALIZED STATE AND MUNICIPAL MONETARY FUNDS Chapter 12 CONCEPT AND BASIS OF LEGAL REGULATION OF FINANCIAL STATE AND MUNICIPAL UNITARY ENTERPRISES
6. § 1. The concept of finance of state and municipal unitary enterprises
7. § 2. Finances of state and municipal unitary enterprises as an object of financial and legal regulation
8. LEGAL REGULATION OF FORMATION AND USE OF FINANCIAL RESOURCES OF STATE AND MUNICIPAL UNITARY ENTERPRISES

unitary enterprise- This is a commercial organization that is not endowed by the owner with the right of ownership of the property assigned to it.

Such enterprises are called unitary enterprises, since their property is indivisible and cannot be distributed among deposits, shares, shares, shares.

Only state and municipal enterprises can be created in this form.

The firm name of a unitary enterprise must contain an indication of the owner of its property.

The charter should clearly indicate to whom (the Russian Federation, which particular subject of the Russian Federation or local government) owns the property of a unitary enterprise on the basis of ownership. At the same time, property (respectively, state or municipal) belongs to a unitary enterprise on the basis of the right of economic management or operational management.

Types of unitary enterprises

Unitary enterprises can be of three types:

federal state unitary enterprise (FGUP),

state enterprise of the subject of the Russian Federation (SUE);

municipal enterprise (MUP) - a unitary enterprise of a municipality.

The essence of a unitary enterprise

Unitarity is a specific form of organization of activity, which is characterized by the following features:

creation of a legal entity through the allocation of certain property by the owner;

preservation of the founder's right of ownership to the transferred property;

assignment of property to a legal entity on the right of economic management or operational management;

indivisibility of transferred property;

no membership;

the presence of a single governing body.

The main reasons for the creation of unitary enterprises

The main reasons why unitary enterprises are created include the following reasons:

the implementation of certain subsidized activities and the conduct of certain industries operating at a loss;

implementation of activities to solve a number of social problems, including the sale of individual goods, works and services at minimum prices;

the need to use property, the privatization of which is prohibited.

The purpose of the activities of unitary enterprises

Since, in accordance with paragraph 2 of Art. 50 and Art. 113 of the Civil Code of the Russian Federation, unitary enterprises are commercial legal entities, their activities are aimed at making a profit in favor of the owner of the property - the state or municipality, as well as to cover their own expenses.

In addition, the purpose of the activity is not only to make a profit, but also to satisfy the interests of the state, to meet state needs.

At the same time, depending on the method of securing property, two types of unitary enterprises are distinguished (clause 2 of article 113 of the Civil Code of the Russian Federation):

unitary enterprises based on the right of economic management (Article 114 of the Civil Code of the Russian Federation);

unitary enterprises based on the right of operational management (state-owned enterprises; Article 115 of the Civil Code of the Russian Federation).

Constituent documents of a unitary enterprise

The founding document of a unitary enterprise is:

decision to establish a federal state enterprise. Such a decision is made by the Government of the Russian Federation or federal executive bodies in accordance with the acts defining the competence of such bodies;

the decision to establish a state enterprise of a constituent entity of the Russian Federation or a municipal enterprise is taken 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;

The document defining the procedure for managing a unitary enterprise is its charter.

Charter of a unitary enterprise

The constituent document of a unitary enterprise is the charter of the organization, which is approved by the ministry, department or other federal body.

The charter of a state and municipal enterprise must contain, in addition to the usual information specific to each legal entity, information on the subject and goals of its activities, as well as on the size of the organization's authorized fund.

Statutory fund of a state unitary enterprise

The size of the authorized capital of a state unitary enterprise must be equal to at least 5,000 minimum wages, and that of a municipal unitary enterprise must be at least 1,000 minimum wages.

Property of a unitary enterprise

The methods of using the property of a unitary enterprise include the use of property on the right:

economic management;

operational management.

With the method of economic management, a unitary enterprise (SUE, MUP) may dispose of the property assigned to it, its products and income from the sale of goods, works or services independently, taking into account the current restrictions established by law.

With the method of operational management, a unitary enterprise (state-owned enterprise) has the right to dispose of the property assigned to it, manufactured products and income from the sale of goods, works or services only on the basis of the consent of the owner.

Sources of formation of property of a unitary enterprise

The sources of formation of the property of a unitary enterprise are:

property that is transferred to the enterprise on the basis of the decision of the owner to pay for the authorized capital;

other property that is transferred to the enterprise by decision of the owner;

profit that was received in the course of the economic activity of the enterprise;

received credit and borrowed funds;

accrued depreciation amounts;

capital investments made by the enterprise;

received subsidies from the budget;

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Not endowed with the right of ownership of property assigned to it by the owner of this property.

A unitary state (municipal) enterprise is also considered because its property is indivisible and cannot be distributed by contributions (shares, shares), including among employees of the enterprise.

The essence of a unitary enterprise

Unitarity- a specific form of organization of activity.

Unitarity is characterized by:

• creation by allocation by the owner of a certain property mass, and not by combining the property of several persons;
• retention of ownership of the property by the founder;
• assigning property to a legal entity on a limited basis (economic management or operational management);
• indivisibility of property;
• lack of membership;
• sole governing bodies.

To the main reasons for creating unitary enterprises should include:

• the need to use property that is prohibited;
• implementation of activities to solve social problems, including the sale of certain goods and services at minimum prices and the organization of procurement and commodity interventions for essential goods;
• provision of certain subsidized activities and the conduct of unprofitable industries.

Purpose of activity unitary enterprises - the solution of state problems on a commercial basis.

Rules Art. 113-115, 294-297 of the Civil Code of the Russian Federation regulate only the legal status of enterprises and do not affect the rights and obligations of employees, as is the case with participants and members and,. The rights and obligations of employees are determined first of all. If a unitary enterprise, with the consent of the owner, has made a contribution to the economic society, then the profit received cannot be distributed among the employees of the enterprise, it becomes the property of this enterprise as a whole.

Property, allocated to a unitary enterprise upon its creation, is in state or municipal ownership and belongs to it on the basis of the right of economic management or operational management. Brand Name unitary enterprise must contain an indication of the owner of its property. AT charter it should be clearly indicated to whom (the Russian Federation, which particular subject of the Russian Federation or local government) owns the property of a unitary enterprise on the basis of ownership. A unitary enterprise is liable for its obligations with all its property and is not liable for the obligations of the owner of its property. Authority unitary enterprise is the head, who is appointed by the owner or a body authorized by the owner and is accountable to him.

Forms of unitary enterprises

In accordance with the Civil Code of the Russian Federation, unitary enterprises can only be created in the form of state and municipal enterprises based:

• on the right of economic management ( SUE s and MUP s);
• or on the right of operational management - federal state-owned enterprises ( PMC s).

Unitary enterprises based on the right of economic management(Article 114 of the Civil Code of the Russian Federation), are created by decision of the authorized state body or local government.

The founding document of a unitary enterprise is its charter, approved by the ministry, department or other federal body, which, in accordance with the current legislation, is entrusted with the coordination and regulation of activities in the relevant industry (management area). The charter of a state and municipal enterprise must contain, in addition to the usual information required for any legal entity, data on the subject and goals of its activities, as well as on the size of the authorized capital of the enterprise. A unitary enterprise is the only commercial organization that has civil rights and obligations directly related to the activities specified in the charter.

The size of the authorized capital of a state enterprise should not be less than an amount equal to 5,000 times the minimum wage per month, and of a municipal enterprise - not less than 1,000 minimum wages. The authorized capital of the enterprise must be fully paid by the owner within three months from the date of state registration.

The owner of the property of an enterprise based on the right of economic management is not liable for the obligations of the enterprise, except in cases where the bankruptcy of a unitary enterprise is caused by instructions from the owner. The founder approves the charter of the subsidiary and appoints its head.

Unitary enterprises based on the right of operational management, - state-owned enterprises (Article 115 of the Civil Code of the Russian Federation) are formed on the basis of property that is in federal ownership, the property of subjects of the Russian Federation and municipal property. The founding document of a state-owned enterprise is a charter approved by the government of the Russian Federation, a constituent entity of the Russian Federation or a local self-government body.

The owner-founder has the right to withdraw:

• excess property;
• unused property;
• misused property.

A state-owned enterprise is not entitled to dispose of movable and immovable property without special permission from the owner.

The trade name of an enterprise based on the right of operational management must contain an indication that the enterprise is state-owned.

The Russian Federation, a constituent entity of the Russian Federation or a municipal entity shall bear subsidiary liability for the obligations of a state-owned enterprise if its property is insufficient. A state-owned enterprise may be reorganized or liquidated by decision of the government of the Russian Federation, a subject of the Russian Federation or a local self-government body.

Property of a unitary enterprise

Ways of using the property of a unitary enterprise:

• economic management;
• operational management.

Property unitary enterprise is owned by the Russian Federation, a constituent entity of the Russian Federation or a municipality and belongs to him on the right of economic management or operational management.

At economic management a unitary enterprise (SUE, MUE) may dispose of property, products and income independently, subject to restrictions established by law or other legal acts. At operational management a unitary enterprise (state enterprise) has the right to dispose of the property assigned to it, its products and income only with the consent of the owner.

The owner of the property decides the issues of establishing an enterprise, determining the subject and goals of its activities, its reorganization and liquidation, exercises control over the use for its intended purpose and the safety of the property belonging to the enterprise, which is under economic management or operational management.

The owner can transfer property to a unitary enterprise both in the form of a contribution to the statutory fund, and in excess of a certain statutory fund.

In a state-owned enterprise, the statutory fund is not formed.

unitary enterprise does not have the right to establish subsidiaries. The Law "On State and Municipal Unitary Enterprises" establishes a ban on state and municipal enterprises established under the right of economic management to act as the founder of another unitary enterprise by transferring part of its property to economic management (subsidiary enterprise). The need for a ban is due to the prevention of the withdrawal from control of the property of enterprises through the creation of subsidiaries.

The financial resources of unitary enterprises have the same sources as other commercial enterprises.

Sources of property formation unitary enterprise are:

• property transferred to the enterprise by decision of the owner in payment for the authorized capital;
• other property transferred to the enterprise by decision of the owner;
• received as a result of economic activity;
• borrowed funds, including loans from banks and other credit institutions;
• depreciation deductions;
• and subsidies from the budget;
• dividends (income) received from economic companies and partnerships in the authorized capital of which the enterprise participates;
• voluntary contributions and donations from organizations, enterprises, institutions and citizens;
• other sources that do not contradict the legislation of the Russian Federation, including income from the lease of property.

A unitary enterprise has the right to dispose of the active part of fixed assets: has the right to sell other enterprises, organizations and institutions equipment, vehicles, inventory, raw materials belonging to him and other tangible assets in order to receive proceeds from the sale of assets.

A unitary enterprise cannot independently dispose of immovable property. The sale of real estate, which is located at a unitary enterprise, is carried out only with the consent of the owner this property.

Coordination of transactions of an enterprise with property, the value of which, determined in accordance with the legislation on valuation activities, exceeds 150 million rubles, is carried out by the Federal Agency for Federal Property Management on the basis of a decision of the Government of the Russian Federation or a decision taken on its behalf by the Deputy Prime Minister of the Russian Federation .

In accordance with the Decree of the Government of the Russian Federation "On the exercise by federal executive authorities of the powers to exercise the rights of the owner of the property of a federal state unitary enterprise" sales transactions federal real estate property assigned to the federal state unitary enterprise on the right of economic management carried out through the sale of property on auction. Its organizer is an enterprise or a person acting on the basis of an agreement with an enterprise.

The coordination of transactions of a federal state unitary enterprise in respect of the federal real estate assigned to the enterprise in the economic jurisdiction of the federal real estate located on the territory of the Russian Federation (with the exception of its lease) is carried out by the Federal Agency for Federal Property Management. According to paragraph 5 of the said resolution, the funds received from the sale of property (minus the costs of the enterprise related to its sale, which are determined based on actual costs and cannot exceed 3% of the sale price of the property and its book value), are subject to transfer within 25 days from the date of payment of the property.

Programs of activities of unitary enterprises

The relationship of a state unitary enterprise with the owner is regulated by a government decree.

The Decree of the Government of the Russian Federation “On measures to improve the efficiency of the use of federal property assigned to the economic jurisdiction of FSUEs” approved the Rules for the development and approval of programs for the activities of unitary enterprises and determining the part of the profits of federal state unitary enterprises to be transferred to the federal budget, which are shown in Fig. one.

Rice. 1. The procedure for approving the program of activities of a unitary enterprise

Features of the finance of unitary enterprises

Features of the finance of unitary enterprises are in the ways of forming sources of financial resources.

The finances of unitary enterprises are noticeably different from the finances of organizations and, above all, the finances of joint-stock companies. These differences consist in the formation of authorized capital, the formation and use of profits, the attraction of budgetary sources of financing and borrowed capital.

Authorized capital of unitary enterprises is formed at the expense of fixed and current assets assigned to a unitary enterprise, its size is reflected in the balance sheet of the enterprise as of the date of approval of the charter. The size of the authorized capital of a municipal unitary enterprise must be at least 1000 minimum wages established by federal law on the date of state registration of the municipal enterprise, and of a state unitary enterprise - at least 5000 minimum wages. The authorized capital in a unitary enterprise performs the same functions as the authorized capital in other commercial organizations. In addition to the fact that the statutory fund is the material basis for conducting economic activities by a unitary enterprise, it acts as an indicator of its effectiveness.

If, at the end of the financial year, the value of the net assets of the municipal enterprise turns out to be less than the established minimum size of the statutory fund on the date of state registration of such an enterprise, and within a three-month period the value of the net assets is not restored to the size of the minimum statutory fund, the owner of the municipal enterprise must take a decision on its liquidation.

If the owner does not make a decision within three months to restore the amount of net assets to the minimum amount of the authorized capital, creditors have the right to demand from such a municipal enterprise the termination or early fulfillment of obligations and compensation for the losses caused.

An important source of formation of financial resources of a unitary enterprise is profit. It is formed in the same manner as in other commercial organizations. However, the Budget Code of the Russian Federation defines the profit of unitary enterprises as a source of non-tax budget revenues. State and municipal unitary enterprises annually transfer to the appropriate budget a part of the profit remaining at their disposal after paying taxes and other obligatory payments. The procedure, amounts and terms of payments are determined by the government of the Russian Federation, authorized state authorities of the constituent entities of the Russian Federation or local governments.

The part of the profit of a unitary enterprise for the previous year, subject to transfer to the federal budget in the current year, is determined by the decision of the federal executive body no later than May 1, based on the report on the activities of the enterprise for the past year and the approved program of the enterprise's activities. At the same time, the part of the profit to be transferred to the federal budget is calculated by reducing the amount of net profit (retained earnings) of the enterprise for the past year by the amount approved in the program of the enterprise's activities for the current year of the costs for the implementation of measures for its development, carried out at the expense of net profit.

The procedure for distributing profits in a unitary enterprise is determined by its charter. In accordance with the charter, after-tax profits are allocated to the material incentive fund, social measures fund and other incentive funds.

By decision of the owner, a part of the net profit remaining at the disposal of the enterprise may be used to increase its authorized capital.

The remaining part of the net profit after mandatory deductions is used by the enterprise for:

• introduction, development of new equipment and technology, measures for the protection of the environment and labor;
• development and expansion of the financial and economic activities of the enterprise, replenishment of current assets;
• construction, reconstruction, renovation of fixed assets;
• carrying out research work, studying the market situation, consumer demand, marketing.

A feature of the finances of unitary enterprises may be their use target budget sources of financing. Appropriations from the federal, regional and local budgets are directed primarily to the implementation of individual programs and activities of a social nature.

These allocations are provided in the form of grants, subventions and subsidies.

Subsidies are budgetary funds provided on the basis of shared financing of expenses for the implementation of programs and projects, as well as for the development and implementation of the statutory activities of unitary enterprises.

Subventions (budget funds provided free of charge); a type of subvention is a grant that can be provided for ownership or use both in the form of money and in the form of property.

State unitary enterprises, including municipal ones, may receive subsidies from a state body or local self-government body to cover losses. These funds are not the basis for taxation. Grants are one of the forms of state assistance in the form of allocation from the budget of funds directed to finance both capital investments and current expenditures. Such expenses may include additional expenses of a unitary enterprise in connection with the conversion, the purchase of animal feed, the cost of heating the housing stock and greenhouses, etc.

Now let's turn to the features of attracting borrowed money unitary enterprises. Due to the fact that a unitary enterprise is not the owner of the property, the use of borrowed funds as a source of financial resources becomes quite problematic. It cannot, for example, as security for a loan, without the consent of the owner, pledge immovable property to credit organizations. The peculiarity of the organizational and legal form of a unitary enterprise puts it in unequal conditions with other participants in the business turnover due to the limited sources of financial resources.

Given this circumstance, the owner can provide budget loans for use to unitary enterprises that lack financial resources on terms of repayment and payment. The provision of budget loans by a unitary enterprise is carried out on the basis of Art. 6 of the Budget Code of the Russian Federation.

The source of repayment of interest on a budget loan is the cost.

Accrued interest on loans used for investments and conversion measures increase the book value of investments in accordance with the Accounting Regulations “Accounting for Fixed Assets”. A budget loan can be obtained for the supply (of goods) for the needs of the owner of a unitary enterprise. In these relations, the owner of a unitary enterprise acts as a customer and creditor.