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Unitary enterprises are established. unitary enterprise

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 costs 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 differ in the scope of their activities and can cover large masses of the population of different regions, they 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 of the state in the business process, the transition to influencing the economy mainly through indirect (fiscal and monetary) - credit) instruments.

unitary enterprise a commercial organization is recognized that is not endowed with the right of ownership to the property assigned to it by the owner, which is indivisible and cannot be expanded by contributions (debts, shares), including between employees of the enterprise, and is in state or municipal ownership.

Under the conditions of the development of a market economy, unitary enterprises are preserved. To a certain extent, this is due to the priority development of certain sectors of the economy (construction), which is impossible without direct public investment.

The property of a unitary enterprise belongs to it on the basis of the right of operational management or economic management and is reflected in the independent balance sheet of the enterprise. Establishment of a unitary enterprise on the basis of combining property belonging to the state or municipal property of several entities is not allowed. Enterprises based on such an association are created exclusively in the form of economic companies.

A unitary enterprise is a legal entity, has a company name indicating its organizational and legal form and the name of the entity to whose ownership the property of the enterprise belongs.

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.

The constituent document of a unitary enterprise remains the charter approved by the body authorized by the owner, which, in addition to other information provided for by law, must indicate the act of the state and municipal authority, which is the decision on its creation, the subject and purpose of the enterprise, as well as the size of the authorized capital of the enterprise, order, the source of its formation.

The management of a unitary enterprise is carried out in accordance with the legislation and the charter of the enterprise. The enterprise independently determines the structure of management bodies and the costs of their maintenance. The owner of the enterprise or the bodies authorized by him can fully or partially delegate these rights to the highest management body of the enterprise, provided for by its charter (council of the enterprise, board, etc.).

The head of a unitary enterprise acts on the principle of unity of command and is responsible to the owner of the enterprise for the consequences of his actions in accordance with the legislation of the Russian Federation and the contract concluded with him.

Thus, unitary enterprises have the following features in comparison with other commercial enterprises: firstly, the principle of unitarity is laid down in the form of management of a unitary enterprise - this means that the corresponding commercial enterprise is not endowed with the right of ownership of the property assigned to it, the founder remains the owner of this property ; secondly, the property of a unitary enterprise is indivisible and under no circumstances can be distributed among deposits, debts and shares, including among employees of a unitary enterprise; thirdly, the right of responsibility is retained by the founder and property is assigned to the unitary enterprise only on a limited basis; fourthly, at the head is the sole manager, who is appointed by the owner or a body authorized by him and is accountable to him.

In accordance with the Law on State and Municipal Enterprises, unitary enterprises operate in the following organizational and legal forms: a unitary enterprise on the right of economic management and a unitary enterprise on the right of operational management (federal state enterprise).

Federal state enterprise can be created when one of the following conditions is met:

1) if the activity carried out by him is allowed by federal laws exclusively for state enterprises;
2) if the predominant or significant part of the products manufactured by the enterprise (work performed, services rendered) is supplied for federal state needs.

The founding document of a state-owned enterprise is its charter, approved by the Government of the Russian Federation. The trade name of an enterprise based on the right of operational management must contain an indication that the enterprise is state-owned. The rights of a state-owned enterprise to the property assigned to it are determined in accordance with Art. 296 and 297 of the Civil Code of the Russian Federation.

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

The head of a federal state-owned enterprise is a civil servant, whose appointment to a position and dismissal from it is carried out in accordance with the procedure established by the legislation of the Russian Federation for civil servants. The head enjoys all the rights and bears all the obligations stipulated by the legislation and the charter of the enterprise.

In cases where the state refuses to conclude a state contract or contracts with a state-owned enterprise, providing in the aggregate a contract order for less than 50% of the construction products (works, services) produced by it, the enterprise must be liquidated or reorganized in the prescribed manner within six months, including by converting to an open type AO.

Unitary enterprise on the right of economic management created by decision of the authorized state body or local self-government body. The founding document of an enterprise is its charter, approved by an authorized state body or local self-government body.

The property of the enterprise is formed at the expense of funds allocated for the intended purpose from the relevant budget, property transferred to the enterprise by the owner, income from own entrepreneurial activity, and other sources.

The charter of the enterprise indicates the size of its authorized capital, which cannot be less than 1000 minimum monthly wages established by law or a larger amount established by the legislation of the Russian Federation on the date of registration of the enterprise.

The unitary enterprise is obliged:

- form a reserve fund in the amount determined by its charter and amounting to at least 10% of the size of the authorized fund, directing the profit remaining at its disposal for these purposes until the reserve fund reaches the established value;
- use the resources of the reserve fund exclusively to cover losses, as well as to return budget loans and pay interest on targeted loans in case of insufficient funds of the enterprise;
- transfer to the relevant budget a part of the profit remaining at its disposal after taxes and other obligatory payments and the formation of a reserve fund in the amount determined by the owner, within 10% of the net profit of the enterprise.

A unitary enterprise based on the right of economic management may create another unitary enterprise as a legal entity by transferring to it, in accordance with the established procedure, part of its property for economic management (subsidiary enterprise).

The rights of a unitary enterprise on the right of economic management to the property assigned to it are determined in accordance with Art. 295 of the Civil Code of the Russian Federation.

The degree of property isolation of different enterprises is different.

Thus, the degree of property isolation of state unitary enterprises that are not owners of the state property transferred to them is expressed in the assignment of such property to them on the basis of the right of economic management. It is clear that in relation to this property the enterprise has a smaller set of rights than the owner in relation to his property.

The owner of the property under economic management, in accordance with the law, decides on the establishment of an enterprise, determining the subject and goals of its activities, its reorganization and liquidation, appoints the head of the enterprise, exercises control over the use for the intended purpose and safety of the property belonging to the enterprise. The owner has the right to receive a part of the profit from the use of property under the economic management of the enterprise.

An enterprise is not entitled to sell property belonging to it under the right of economic management, lease it, give it as a pledge, make a contribution to the authorized capital of business companies and partnerships, or otherwise dispose of this property without the consent of the owner.

Institutions that are not owners of the property assigned to them own and use it on the basis of the right of operational management. The rights of such a legal entity in relation to the property assigned to it are even higher than in the exercise of the right of economic management. Such an enterprise has the right to alienate or otherwise dispose of the property assigned to it only with the consent of the owner of this property. When the ownership of an institution is transferred to another person, this institution retains the right of operational management of the property belonging to it.

The previously existing scheme of relations between the state and economic entities of the construction industry assumed the possibility of managing construction organizations only through vertical structures and management connections through command-administrative influence. At present, such a scheme for the bulk of functioning construction organizations is outdated.

The command-administrative system demanded from construction organizations the impeccable execution of instructions "from above". At the same time, the construction organizations themselves were obliged to spend the earned funds (profit) on production and social development in strictly allocated amounts, receive raw materials from suppliers assigned to them and transfer finished products to predetermined consumers at stable prices established by higher authorities. The consumer was tied to the producer by the plan and could not create competition in those economic conditions.

During the transition to new economic relations, the transformation of the former management bodies at all levels completely disrupted the management vertical. In addition, when state enterprises were transformed into joint-stock companies, the principles of their management changed. The state (or a body authorized by it) can directly influence the economic activity of a joint-stock enterprise, owning a controlling stake.

Ordinary privately owned companies cannot use the unitary form.

What is this form of activity?

The Civil Code of the Russian Federation (Article 113) includes enterprises that:

do not own the property transferred to them by its owner;
use property that is recognized as regional, federal and municipal property;
they cannot distribute the property transferred to them among their employees, as well as by contributions to the authorized capital;
use the assigned property through economic management or operational management.

UE is a commercial structure, it is created for the purpose of making a profit. Besides:

it is created indefinitely, unless otherwise stipulated in the charter;
it may have its own current account opened in the Russian territory and (or) abroad;
in order to implement a licensed activity, an enterprise will have to take a license in the manner common to all;
the organization cannot independently create subsidiaries with the transfer of part of the property to them;
it must necessarily have its own balance and, on its own behalf, acquire and exercise property and personal non-property rights, as well as act in court proceedings (as any of the parties to the case);
the enterprise has only one constituent document - the charter, which is developed and adopted by the authority that decided to create this company.

You can learn the main provisions about this organizational and legal form in accordance with the Civil Code of the Russian Federation from the following video:

Varieties of structures

Only companies can operate in this legal form:

State. The size of their statutory fund cannot be less than 5,000 minimum wages (SMIC). Moreover, the minimum wage used in determining the fund must correspond to its value, which is fixed by law (ie, federal law) and is valid at the time of registration.
Municipal. Their authorized capital must be 1,000 minimum wages or more. Its value is determined in a similar way.

The statutory fund may be formed at the expense of cash, as well as assets that have a monetary value. Such assets include securities, property rights and others.

But the state-owned unitary enterprise has no authorized capital at all. Such a structure is created on the basis of municipal or state property, but only in cases indicated by federal law No. 161-ФЗ “On Unitary Enterprises”, in particular:

if a significant proportion of the services provided by the organization or the products manufactured by it goes to meet federal, municipal or regional needs;
if it is necessary to use property that cannot be privatized by law;
if the production of products is required, the circulation of which is limited or which is completely withdrawn from free circulation, etc.

In addition, UEs can be based on the right to:

Economic management. These include municipal, state regional or federal enterprises.
operational management. These include state-owned enterprises of any state form of ownership.

Founders and founding documents

The founder can be:

The Russian Federation.
Any Russian subject.
Any municipality of the Russian Federation.

The decision to form a federal state enterprise is made Government of the Russian Federation or federal executive body which has such authority.

The decision to create a regional state or municipal UE is made by the relevant body of state authorities in the region of the Russian Federation or in local self-government, but on the condition that these structures have a similar competence.

As for the creation of a treasury structure, then:

an enterprise of federal significance establishes the Government of the Russian Federation;
regional - the state authority of the subject of the Russian Federation;
municipal - based on the decision of the local government.

The founders of the UE not only transfer property to it, but also approve its charter, which should reflect the following information:

all company names (including full and abbreviated);
its location, i.e. registration address;
everything about the activity - its directions, goals, etc.;
about the owner who transferred the property to him;
the name of the managerial position - the general director, or simply the director, or the head;
the procedure by which the appointment to this managerial position takes place and by which the conclusion of labor relations and their termination are carried out;
about the funds that are created or are going to be created at the enterprise - their names, sizes, as well as the rules for their formation and spending are indicated.

In addition to this and other information that must be reflected in the charter on the basis of the law, the following is additionally indicated:

the size, sources and procedure for the formation of the statutory fund;
directions for which the profit received by the organization from its activities can be spent. This information must be necessarily reflected in the constituent documents of municipal and state UEs;
in the charter of the state structure - information on the procedure for spending the income received by it.

Rights, duties and responsibilities of participants

In addition to the fact that the owners of the property make a decision to create a unitary enterprise (on its reorganization or liquidation), determine the directions of its activities, form its fund, develop a charter and appoint a head, they also:

coordinate the hiring or dismissal of the chief accountant;
approve all financial statements of the enterprise and its reports;
consent to the use of real estate;
give permission to make transactions, if this right is provided for by applicable law;
control the intended use of property owned by the UE and its safety;
approve financial and economic plans and control their implementation;
allow to open separate subdivisions, but only in the form of branches and (or) representative offices;
give permission to participate in other legal entities;
decide on the issue of conducting an audit, on the choice of an audit company in connection with this and the amount of its remuneration for the audit;
solve many other issues that are given in Law No. 161-FZ.

In addition to the above powers, the owner of the property of state structures can:

seize this property if the enterprise does not use it at all or if it is used, but not for its intended purpose;
approve the directions of expenses incurred by the organization and the use of income received by it;
to oblige to carry out orders for the supply of goods or for the provision of services in order to meet the needs of a municipal or state scale.

Despite the fact that the control of all areas of activity of the UE is carried out by the owner of its property, Responsibility for the losses incurred rests solely with its head:

in the event that these losses caused his actions or vice versa inaction;
in the manner prescribed by the current regulations. In particular, art. 15 of the Civil Code of the Russian Federation, the Labor Code of the Russian Federation (Article 81, paragraph 9), the federal law "On Bankruptcy" No. 127-FZ (Article 226) and other documents;
the founder also has the right to sue for damages from the head.

It is worth dwelling on one more aspect, which concerns liability for obligations:

A unitary enterprise assumes responsibility solely for its debts, and with all its property. But the obligations of its founder do not concern the enterprise, just as the debts of the organization created by him do not concern the founder.
However, the owner of the property of a state-owned UE is subject to subsidiary liability for the debts of this structure, but only if its property is not enough to pay off existing obligations.

Purpose of activity

As noted earlier, UE is a commercial organization. And according to the Civil Code of the Russian Federation (Article 50), commercial legal entities see only profit making as the main goal of their work.

However, the purpose of creating these structures is not only to receive income, to a part of which their founder is entitled, but also to solve such problems as:

use of property that cannot be privatized by law;
ensuring food security of the country;
conducting activities in the scientific, technical and scientific fields, which is aimed at ensuring state security;
production of products whose circulation is limited or which is completely withdrawn from free circulation;
meeting the needs of municipalities, regions and the state;
achievement of other goals, which are defined in federal law No. 161-FZ, in article 8.

Property

First of all, the property transferred to the enterprise not recognized as his property, but is used by him in the order of operational management or economic management. It cannot be divided into shares, contributions or otherwise. But at the same time it is isolated from its owner.

The property owned by the UE can be formed at the expense of:

assets that are assigned by their owner to the enterprise;
income received by the organization in the course of its activities and for a part of which the owner has the right;
other resources that are replenished from various sources, but not contrary to the norms of the current legislation.

In the event that the ownership of an enterprise (with the exception of a state enterprise) as a property complex passes to another owner, then the specified structure retains the property transferred to it within the framework of economic management or operational management.

The procedure for disposing of property is prescribed in articles 18-19 of Law No. 161-FZ. In particular:

Real estate without the consent of its owner cannot be rented out, turned into a pledge, etc.
Movable property (provided that it belongs to the structure on the right of economic management) can be disposed of by the UE independently (with the exception of a state institution).
State organizations are obliged to coordinate the directions of use of any property with their founders.

Advantages and disadvantages

The inconvenience of a unitary legal form is that:

directions of activity, its goals and subject are determined by the owner of the property;
in addition, it regulates most of the decisions made. Even any transactions must be coordinated with him;
the enterprise is obliged to transfer part of the profit annually to the budget of the level to which its founder belongs (region, municipality, federal);
all indicators of financial and economic plans are approved and controlled by the founder.

However, this dependence of the organization has its advantages:

she can work in an area that is closed to ordinary commercial structures;
it is equipped with property that is not available to private companies;
there is always work aimed at meeting the needs of the state, region or municipality.

State and municipal unitary enterprises? In Russian legislation, in particular, in the Civil Code, there is a definition of this term. In accordance with it, state and municipal unitary enterprises are organizations created for the purpose of solving the main problems and making a profit, but at the same time they are not the owners of the property assigned to them.

Only the founder has the right to dispose of it directly. They are called unitary because property cannot be divided into shares, shares, deposits and other parts. The name of this subject must necessarily contain an indication of the owner.

State and municipal unitary enterprises are divided into 2 types. The first - organizations based on It should be noted that this includes such unitary enterprises as municipal ones. They are created after the adoption of an appropriate decision by the authorized state body or municipality.

The second type is organizations based on the right of operational management. They can be founded only by decision of the government of the country. State and municipal unitary enterprises in this case have a rather specific position in the legal aspect. So, they are created for the purpose of providing certain services, performing work or producing any product, which is typical for commercial organizations. At the same time, all activities of the enterprise can be based on financing from the budget.

State (municipal) unitary enterprises. Peculiarities

First of all, this type of economic entities has a special legal capacity. That is, they are created for the purpose of performing certain work, providing services or producing some kind of product, which is a characteristic feature of commercial organizations. Nevertheless, state and municipal unitary enterprises are by no means limited in their rights to make certain transactions. So, for example, they can lease vacant premises (unless otherwise provided by the charter and other regulations).

Another feature is that such business entities are individual enterprises.

The third specific feature of this type of enterprise is associated with the Civil Code. Particular attention is paid to terminology. In relation to such organizations, the definition of "enterprise" acts as a subject in other cases - it is only an object of legal relations.

Among other things, they can apply for (this includes subsidies, subsidies, as well as subventions). It is used to run a variety of programs. Preference is given to those who have a social orientation.

From this follows the fourth feature. The charter of economic entities of a unitary type must include information about the direct owner of the property, the sources of formation of the authorized capital and the procedure for its formation. It should be noted that the enterprise is not liable for the obligations of the owner, but he is responsible for the activities of the organization.

Management of unitary enterprises

Here there is a sole manager, and not a collegial body, as is the case in other cases. Typically, this is the director. A person for this position is appointed by the owner or a special body with appropriate powers.

Advantages and disadvantages of this form of business entities

Consider first the positive aspects of unitary enterprises. Firstly, they are designed to solve those issues that are relevant in society at a given time. Secondly, they are more sustainable (compared to other commercial enterprises). This is due to the fact that they, as a rule, operate in industries whose level of profitability is not of interest to, respectively, there is no competition. In addition, support from the state protects these entities from ruin. Another advantage is the timely payment of wages, predictability.

Now, a few words about the shortcomings.

First of all, unitary enterprises are less efficient from an economic point of view. Also, a constant level of remuneration leads to a decrease in its productivity, loss of interest on the part of employees, since there is no competent motivational component. It is also important that at these facilities the use of property for personal gain, theft, and a high degree of bureaucracy are quite common.

Thus, it can be said that it is advisable to create unitary enterprises only in those areas where the use of other forms is less effective.

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:

The use of property in respect of which a ban on privatization has been established.
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.
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 5000 times (for SUEs) or 1000 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 values, 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:

Profit that is received in the course of carrying out its activities.
Property provided by the decision of the owner as a contribution to the statutory fund, or other material assets transferred by the owner.
Borrowed funds. These include loans from banks and other financial institutions.
Depreciation deductions.
Capital investments and budget subsidies.
Incomes (dividends) that come from business partnerships and companies in whose authorized capital a legal entity participates.
Donations and voluntary contributions from citizens, institutions, organizations.
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:

For the introduction, development of new technologies and equipment, environmental protection measures.
Expansion and development of financial and economic activities, increase in current assets.
Reconstruction, construction or renovation of the OS.
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.