What are state and municipal unitary enterprises. Municipal unitary enterprise

Municipal unitary enterprise- This is a legal entity of a commercial orientation that owns property, but does not have the right to dispose of it at its discretion.

This prohibition also applies to profits made by him. In fact, the state, which allocated the initial capital, owns everything. The organization uses the provided property.

MUP - decoding of the abbreviation

The frequently used abbreviation MUP stands for "municipal unitary enterprise".

The term is invested with the understanding that the actual right to dispose of the movable property of the organization is vested in the municipality. Unitarity implies a ban on the division of property into separate shares, on privatization.

State and municipal unitary enterprises table

Of course, state and municipal unitary organizations have a number of differences. They are shown in the most complete format in the table below.

Law on State and Municipal Unitary Enterprises

The legislator regulates the activities of these organizations in:

• Civil Code of the Russian Federation (Art. 113-115);
• N 161-FZ of November 14, 2002 "On state and municipal enterprises";
• Statutory documents of the organization.

According to the listed norms, these organizations are endowed with all the rights of legal entities. At the same time, they are limited in individual manifestations of commodity-market relations. They are summarized below in this article.

Characteristics of CBM

We have collected the most important features these organizations.

Owner

These organizations are formed as a result of the allocation by the owner - a municipality or the state - of a property share.

The creation of these organizations is aimed at satisfying any need or fulfilling the tasks of the state. In the process of activity, the organization has the right to make a profit. This is usually done by renting empty buildings or rooms, providing some kind of service, or carrying out production.

The owner of the property rights of the organization on the rights of households. management and the organization itself are separate from each other. For the debts of the organization, the owner of the property right can be held liable only if his actions led to the formation of debts. The organization itself is not responsible for the debts of the founders.

Authorized capital

The size of the authorized capital is established by the charter of the organization. Its level is forbidden to be set below the minimum wage multiplied by 1000.

Number of participants

A distinctive feature is that there are no official participants in these organizations. They only have membership.

Organizational and legal form of MUP

There are two organizational and legal forms of MUP:

• on the rights of operational management;
• as economic management(state).

Belonging to a certain form is recognized on the basis of the right to dispose of the property allocated by the owner. In the first form, the head disposes of movable property at his own discretion, in the second, he uses this right only with the approval of the authorities.

A unitary type organization is not vested with the right to transfer parts of property for the creation of other legal entities, subsidiaries.

It is worth noting: organizations of this type at the same time they are able to acquire a new property right, to be brought to court.

They have their own separate account.

The difference between MBU and MUP

MUPs are created, in accordance with their charters, for commercial purposes.

Unlike them, public sector entity does not have a commercial focus. They exist only at the expense of the budget allocated to them and are never created on a commercial basis.

This type of organization in Russia is characterized by increased stability in the face of all kinds of crises and the collapse of commodity-market relations. This is due to the virtual absence of competition from other market entities, since their areas of activity are specific.

The state exercises constant supervision over its institutions and, if necessary, provides them with support. The institutions themselves show stability in the remuneration of their members. Such legal status distinguishes them favorably and attracts a new workforce.

Municipal unitary enterprises examples

An example of a traditional CBM is CBM"Narofominsky trolleybus", MUP "Settlement center of housing and communal services".

Conclusion

These institutions are characterized by low economic efficiency by definition. For each economic period, they are given clear instructions from above.

They often experience stagnation in the development of members, since the level of remuneration is maintained throughout for long years. This leads to a lack of interest of members in development. Thefts of government property are common, and all the conditions for bureaucratic violations quickly flourish.

Concept: A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property is indivisible and is not distributed among deposits (shares, shares), incl. between employees of the enterprise.

Features of the institution: Typically, unitary enterprises are regarded as less transparent than joint-stock companies, since in the latter the law establishes corporate governance procedures. However, the advantage of unitary enterprises is that the property remains in state (municipal) ownership. Unlike joint-stock companies and other commercial organizations, unitary enterprises are required to disclose information about their purchases on the official websites of the level of their subordination. A unitary enterprise is not entitled to create as legal entity another unitary enterprise by transferring a part of its property to it (subsidiary enterprise).

Owner status: UE is created by decision of the authorized government agency or body local government. A federal state enterprise is formed by decision of the Government of the Russian Federation on the basis of federally owned property.

Sources of capital formation: The statutory fund of a unitary enterprise is a set of basic and working capital. 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 (23,055,000 rubles), and of a municipal enterprise - not less than 1,000 minimum wages (4,611,000 rubles).

Rights: The founder of a unitary enterprise has the right to hold the position of director of his enterprise, even if he has a main place of work, i.e. he has the right to work part-time, which is not allowed in relation to the heads of organizations of other organizational and legal forms. The founder-owner has the right to withdraw: surplus 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.

Control Features: The head of the enterprise, appointed by the founder or the body authorized by the owner, is accountable to him

Responsibility for obligations: The Russian Federation, a constituent entity of the Russian Federation or a municipality 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. A unitary enterprise is liable for its obligations with all its property, but is not liable for the obligations of the owner of its property.

Distribution of profit and loss: 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 that remains at their disposal after paying taxes and other obligatory payments. The order, size and terms of payments are determined by the government Russian Federation, authorized state authorities of the constituent entities of the Russian Federation or local governments. 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, the fund of social events 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 main provisions of the charter and memorandum of association: 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.

Number of participants: At least 5, the maximum number is unlimited

From Wikipedia, the free encyclopedia

Unitary enterprise- a special organizational and legal form of a legal entity. A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property is indivisible and is not distributed among contributions (shares, shares), including between employees of the enterprise. In addition to the information specified in paragraph 2 of Art. 52 of the Civil Code of the Russian Federation, the legal status of state and municipal unitary enterprises is determined by the Civil Code and the law on state and municipal enterprises.

Russian Federation

In the Russian Federation, the main law regulating the activities of unitary enterprises is the Federal Law of November 14, 2002 (as amended on July 13, 2015) No. 161-FZ “On State and Municipal Unitary Enterprises”.

Unitary enterprises can be of three types:

UE is a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. Such enterprises are called unitary, 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. Property (respectively, state or municipal) belongs to a unitary enterprise on the basis of the right of economic management or operational management. The real right to the property of unitary enterprises (as well as institutions) belongs to their founders.

A unitary enterprise is liable for its obligations with all its property, but is not liable for the obligations of the owner of its property.

The size of the authorized capital of a state unitary enterprise must be at least 5,000 minimum wages, for a municipal enterprise - at least 1,000 minimum wages.

The founding document of a unitary enterprise is the charter.

A unitary enterprise is not entitled to create another unitary enterprise as a legal entity by transferring a part of its property (subsidiary enterprise) to it. This restriction was introduced by Federal Law No. 161-FZ of November 14, 2002, while earlier Russian legislation allowed unitary enterprises based on the right of economic management to create subsidiaries of unitary enterprises. With acceptance said law existing subsidiaries unitary enterprises were subject to joining the enterprises that founded them within six months, that is, before June 3, 2003.

Unitary enterprises are obliged, in cases determined by the owner of the property, to conduct an annual mandatory audit. At the same time, in accordance with clause 16, part 1, article 20 of the Federal Law “On State and Municipal Unitary Enterprises” 161-FZ of November 14, 2002, the owner of the property of a unitary enterprise approves the auditor and determines the amount of payment for his services.

Typically, unitary enterprises are regarded as less transparent than joint-stock companies, since in the latter the law establishes corporate governance procedures. However, the advantage of unitary enterprises is that the property remains in state (municipal) ownership.

Procurement by State Unitary Enterprises for own funds regulated by the Federal Law of the Russian Federation "On the Procurement of Goods, Works, Services by Certain Types of Legal Entities" No. 223-FZ dated July 18, 2011. In terms of spending the provided budget funds, starting from 01/01/2017, in accordance with the Federal Law of 04/05/2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" (came into force on 01/01/2014). Before that, the Federal Law of the Russian Federation dated July 21, 2005 No. 94-FZ was in force.

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, of course, the purpose of the activity is not to make a profit, but to satisfy the public interests of the state, to ensure 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 enterprises) (Article 115 of the Civil Code of the Russian Federation).

CIS

In most CIS countries there are also private unitary enterprises (PUE), not endowed with the right of ownership of the property assigned to it. The property is indivisible and cannot be distributed among deposits, shares, shares, shares and is in common joint ownership of its members, individuals, one individual or one legal entity. These include peasant (farm) households, individual, family and subsidiaries. In the Russian Federation, they are not recognized as independent organizations, with the exception of subsidiaries, and the heads of such organizations are individual entrepreneurs, which creates property and organizational difficulties for an individual entrepreneur (in fact, an enterprise). So, for example, there is no right of private ownership of an enterprise as a property complex, since an enterprise involves additional economic relations, which is not the case with individual entrepreneurship, there is no clear regulation on the position of members in an enterprise, the distribution of profits and responsibility between them, and many other aspects.

Examples

• Federal State Unitary Enterprise Russian Post
• Federal State Unitary Enterprise Arsenal Design Bureau named after M.V. Frunze
• Federal State Unitary Enterprise Space Communications
• FSUE "NPP VNIIEM"
• Federal State Unitary Enterprise "SPC Gas Turbine Engineering "Salyut""
• Federal State Unitary Enterprise "Mosfilm Cinema Concern"
• Federal State Unitary Enterprise "All-Russian State Television and Radio Broadcasting Company"
• Federal State Unitary Enterprise "Russian Television and Radio Broadcasting Network"
• FSUE ""
• FSUE ""

see also

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An excerpt characterizing the Unitary Enterprise

By nine o'clock in the morning, when the troops had already moved through Moscow, no one else came to ask the count's orders. All those who could ride rode by themselves; those who remained decided for themselves what they had to do.
The count ordered the horses to be brought in to go to Sokolniki, and, frowning, yellow and silent, he sat with his hands folded in his office.
In a calm, not turbulent time, it seems to each administrator that it is only through his efforts that the entire population under his control is moving, and in this consciousness of his necessity, each administrator feels the main reward for his labors and efforts. It is clear that as long as the historical sea is calm, it should seem to the ruler-administrator, with his fragile boat resting against the ship of the people with his pole and moving himself, that the ship against which he rests is moving with his efforts. But as soon as a storm rises, the sea is agitated and the ship itself moves, then delusion is impossible. The ship moves on its own huge, independent course, the pole does not reach the moving ship, and the ruler suddenly passes from the position of a ruler, a source of strength, into an insignificant, useless and weak person.
Rostopchin felt this, and this irritated him. The police chief, who was stopped by the crowd, together with the adjutant, who had come to report that the horses were ready, entered the count. Both were pale, and the police chief, reporting on the execution of his order, reported that a huge crowd of people stood in the yard of the count, who wanted to see him.
Rostopchin, without answering a word, got up and with quick steps went to his luxurious bright living room, went to the balcony door, took hold of the handle, left it and went to the window, from which the whole crowd was visible. A tall fellow stood in the front rows and with a stern face, waving his hand, said something. The bloody blacksmith stood beside him with a gloomy look. Through the closed windows a murmur of voices could be heard.
Is the crew ready? - said Rostopchin, moving away from the window.
“Ready, Your Excellency,” said the adjutant.
Rostopchin again went to the balcony door.
- What do they want? he asked the police chief.
- Your Excellency, they say that they were going to go to the French on your orders, they were shouting something about treason. But a wild crowd, Your Excellency. I forcibly left. Your Excellency, I dare to suggest...
“If you please go, I know what to do without you,” Rostopchin shouted angrily. He stood at the balcony door, looking out at the crowd. “This is what they did to Russia! That's what they did to me!" thought Rostopchin, feeling uncontrollable anger rising in his soul against someone to whom one could attribute the cause of everything that had happened. As is often the case with hot people, anger already possessed him, but he was still looking for an object for him. “La voila la populace, la lie du peuple,” he thought, looking at the crowd, “la plebe qu" ils ont soulevee par leur sottise. Il leur faut une victime, [“Here he is, people, these scum of the population, the plebeians whom they raised with their stupidity! into his head that he himself needed this sacrifice, this object for his anger.
Is the crew ready? he asked again.
“Ready, Your Excellency. What do you want about Vereshchagin? He is waiting at the porch, answered the adjutant.
- A! cried Rostopchin, as if struck by some unexpected memory.
And, quickly opening the door, he stepped out with resolute steps onto the balcony. The conversation suddenly ceased, hats and caps were removed, and all eyes went up to the count who came out.
- Hello guys! said the count quickly and loudly. - Thank you for coming. I'll come out to you now, but first of all we need to deal with the villain. We need to punish the villain who killed Moscow. Wait for me! - And the count just as quickly returned to the chambers, slamming the door hard.
A murmur of approval ran through the crowd. “He, then, will control the useh of the villains! And you say a Frenchman ... he will untie the whole distance for you! people said, as if reproaching each other for their lack of faith.
A few minutes later an officer hurried out of the front door, ordered something, and the dragoons stretched out. The crowd moved greedily from the balcony to the porch. Coming out on the porch with angry quick steps, Rostopchin hastily looked around him, as if looking for someone.
- Where is he? - said the count, and at the same moment as he said this, he saw from around the corner of the house coming out between two dragoons young man with a long thin neck, with a half-shaven and overgrown head. This young man was dressed in what used to be a dapper, blue-clothed, shabby fox sheepskin coat and in dirty, first-hand prisoner's trousers, stuffed into uncleaned, worn-out thin boots. Shackles hung heavily on thin, weak legs, making it difficult for the young man's hesitant gait.
- A! - said Rostopchin, hastily turning his eyes away from the young man in the fox coat and pointing to the bottom step of the porch. - Put it here! - The young man, jangling with shackles, heavily stepped onto the indicated step, holding the pressing collar of the sheepskin coat with his finger, turned twice long neck and, sighing, he folded his thin, non-working hands in front of his stomach with a submissive gesture.
There was silence for a few seconds as the young man settled himself on the step. Only in the back rows of people squeezing to one place, groaning, groans, jolts and the clatter of rearranged legs were heard.
Rostopchin, waiting for him to stop at the indicated place, frowningly rubbed his face with his hand.
- Guys! - said Rostopchin in a metallic voice, - this man, Vereshchagin, is the same scoundrel from whom Moscow died.
The young man in the fox coat stood in a submissive pose, with his hands clasped together in front of his stomach and slightly bent over. Emaciated, with a hopeless expression, disfigured by a shaved head, his young face was lowered down. At the first words of the count, he slowly raised his head and looked down at the count, as if he wanted to say something to him or at least meet his gaze. But Rostopchin did not look at him. On the long, thin neck of the young man, like a rope, a vein behind the ear tensed and turned blue, and suddenly his face turned red.
All eyes were fixed on him. He looked at the crowd, and, as if reassured by the expression which he read on the faces of the people, he smiled sadly and timidly, and lowering his head again, straightened his feet on the step.

unitary enterprise

Unitary enterprise- a special organizational and legal form of a legal entity. A commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property is indivisible and is not distributed among deposits (shares, shares), incl. between employees of the enterprise. In addition to the information specified in paragraph 2 of Art. 52 of the Civil Code of the Russian Federation, the legal status of state and municipal unitary enterprises is determined by the Civil Code and the law on state and municipal enterprises.

Russian Federation

In the Russian Federation, the main law regulating the activities of unitary enterprises is the Federal Law of November 14, 2002 No. 161-FZ “On State and Municipal Unitary Enterprises”.

Unitary enterprises can be of three types:

1. Federal State Unitary Enterprise - FSUE
2. State unitary enterprise - SUE (subject of the federation)
3. Municipal unitary enterprise - MUP (Municipal entity)

The founding document of a unitary enterprise is the charter.

A unitary enterprise is not entitled to create another unitary enterprise as a legal entity by transferring a part of its property (subsidiary enterprise) to it. This restriction was introduced by Federal Law No. 161-FZ of November 14, 2002, while earlier Russian legislation allowed unitary enterprises based on the right of economic management to create subsidiaries of unitary enterprises. With the adoption of this law, the existing subsidiaries unitary enterprises were subject to joining the enterprises that founded them within six months, that is, until June 3, 2003.

Unitary enterprises are obliged, in cases determined by the owner of the property, to conduct an annual mandatory audit. At the same time, an agreement for a mandatory audit of the reporting of unitary enterprises must be concluded following the results of placing an order by holding an auction in the form of an open tender, in the manner prescribed by Federal Law No. 94-FZ of July 21, 2005 "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs."

Typically, unitary enterprises are regarded as less transparent than joint-stock companies, since in the latter the law establishes corporate governance procedures. However, the advantage of unitary enterprises is that the property remains in state (municipal) ownership.

Unlike joint-stock companies and other commercial organizations, unitary enterprises are required to disclose information about their purchases on the official websites of the level of their subordination. For federal state unitary enterprises - on the official website of public procurement of the Russian Federation (federal state order), for state unitary enterprises on the regional procurement websites and for municipal unitary enterprises on the official websites of municipalities or, in their absence, on the official procurement websites of the regions.

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, of course, the purpose of the activity is not to make a profit, but to satisfy the public interests of the state, to ensure 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).

CIS

In most CIS countries, there are also private unitary enterprises that are not endowed with the right of ownership of the property assigned to it. The property is indivisible and cannot be distributed among deposits, shares, shares, shares and is jointly owned by its members, individuals, one individual or one legal entity. These include peasant (farm) households, individual, family and subsidiaries. In the Russian Federation, they are not recognized as independent organizations, with the exception of subsidiaries, and the heads of such organizations are individual entrepreneurs, which creates property and organizational difficulties for an individual entrepreneur (in fact, an enterprise). For example, there is no right of private ownership of an enterprise as a property complex, since an enterprise involves additional economic relations, which is not the case with individual entrepreneurship, there is no clear regulation on the position of members in an enterprise, the distribution of profits and responsibilities between them, and many other aspects.

Examples

• Federal State Unitary Enterprise Arsenal Design Bureau named after M.V. Frunze »
• Federal State Unitary Enterprise Space Communications
• FSUE "NPP VNIIEM"
• Federal State Unitary Enterprise "SPC Gas Turbine Engineering Salyut"
• Federal State Unitary Enterprise Russian Post
• Federal State Unitary Enterprise "Russian Television and Radio Broadcasting Network"
• FSUE ""
• Federal State Unitary Enterprise "Housing and Communal Administration of the Russian Academy of Sciences"

see also

Notes

Links

• Catalog of official websites of Federal State Unitary Enterprises

Wikimedia Foundation. 2010 .

• Online edition
• Manasse Yerzh

See what "Unitary Enterprise" is in other dictionaries:

Unitary Enterprise- See Unitary Enterprise Glossary of business terms. Akademik.ru. 2001 ... Glossary of business terms

unitary enterprise- (English Unitarian / unitary enterprise) in the civil law of the Russian Federation, a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner ... Encyclopedia of Law

UNITARY ENTERPRISE- according to the civil legislation of the Russian Federation, a commercial organization that is not endowed with the right of ownership of the property assigned to it. In the form of U.p. only state and municipal enterprises can be created. Property U.p. located… … Law Dictionary

unitary enterprise- (unitary enterprise) a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner (state, municipality): it belongs to it on the basis of the right of economic management or operational management. IN… … Economic and Mathematical Dictionary

unitary enterprise- A commercial organization that is not endowed with the right of ownership to the property assigned to it by the owner (state, municipality): it belongs to it on the basis of the right of economic management or operational management. In the form of unitary ... ... Technical Translator's Handbook

UNITARY ENTERPRISE- according to the civil legislation of the Russian Federation, a commercial organization that is not endowed with the right of ownership of the property assigned to it. Property U.p. is indivisible and cannot be distributed among deposits (shares, shares), incl. between workers... Legal Encyclopedia

UNITARY ENTERPRISE- in accordance with Art. 46 of the Civil Code, a unitary enterprise is one of the forms of commercial organizations in which legal entities can be created. According to Art. 113 of the Civil Code, a unitary enterprise is a commercial organization that does not ... ... Legal Dictionary of Modern Civil Law

unitary enterprise- a commercial organization that is not endowed with the right of ownership of the property assigned to it by the owner. The property of a unitary enterprise is indivisible and cannot be distributed among contributions (shares, shares), including between ... ... Administrative law. Dictionary-reference

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 specific form organization of activities, 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 address a range of social tasks, 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 authorities executive power 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 the authorized body state power subject of the Russian Federation or a local self-government body in accordance with the 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) can 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;

income earned from the implementation economic activity enterprises;

received credit and borrowed funds;

accrued depreciation amounts;

capital investments made by the enterprise;

received subsidies from the budget;

Unitary enterprise: details for an accountant

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• Changes in payroll legislation

  State institutions, federal state unitary enterprises - regulatory legal acts... municipal institutions, municipal unitary enterprises - by regulatory legal acts ... unitary enterprises, state institutions of the constituent entities of the Russian Federation, state unitary enterprises of the constituent entities of the Russian Federation, municipal institutions, municipal unitary enterprises ... in relation to the head of a unitary enterprise, it is accepted by the body authorized by the owner of the unitary enterprise ...

• For the first time - publication of information on the average monthly salary of managers, their deputies and chief accountants on the Internet

  institutions; municipal institutions; state unitary enterprises; municipal unitary enterprises. Where exactly on the Internet ... institutions, state and municipal unitary enterprises. Thus, the calculation of the average monthly ... federal public institutions, federal state unitary enterprises - by regulatory legal acts of the Government ... chief accountants of municipal institutions, municipal unitary enterprises - by regulatory legal acts of bodies ...

• Ministry of Labor explains...

  The level of wages ratio (in particular, by unitary enterprises), the following steps should be taken: 1 ... it is unfair to ignore directly the Crimean unitary enterprises. Conditions of remuneration of their heads ... state institutions and federal state unitary enterprises. According to this resolution, the relevant information ... of the chief accountants of state institutions, state unitary enterprises of the Republic of Kazakhstan (hereinafter referred to as the Procedure) is approved by the Resolution ...

• On the transfer of part of the profits of UE Housing and Public Utilities to the budget

  Reporting? Like any other unitary enterprise, a public utility unitary enterprise must ... . In the organizational and legal form of unitary enterprises, state and municipal enterprises operate ... -FZ "On State and Municipal Unitary Enterprises" (hereinafter - Federal Law No. 161 ... 161-FZ provides for an annual transfer by a unitary enterprise to the budget of part of the profit, therefore ... for 2012 there are none. * * * A unitary utility enterprise is obliged to transfer to ...

• Depreciation premium as a way of tax optimization

  use. We note right away that such an opportunity is provided to a unitary enterprise only in ... use. We note right away that such an opportunity is provided to a unitary enterprise only in ... disagreements with the tax authorities. If the unitary enterprise uses the specified right, the corresponding ... premium. General rule Suppose a unitary enterprise decides to sell a fixed asset in ... used in the construction of a facility Unitary enterprises can purchase fixed assets for ...

• Changes in Law No. 44-FZ of 2018. New Procurement Rules

  What to prepare for. For a year now, unitary enterprises have been guided by the Federal Law when making purchases ... Law No. 44-FZ provides for the right of a unitary enterprise to refuse to conclude a contract with ... .2018). It is from this date that unitary enterprises are in a situation where a procurement participant ... to participate in such a tender. The unitary enterprise will be able to correct the notice no later than ... when developing and approving the procurement regulations by the relevant unitary enterprises, the following information ...

• Management salaries according to the new

  Federal state institutions, federal state unitary enterprises - regulatory legal acts of the Government of the Russian Federation ... subjects of the Russian Federation; municipal institutions, municipal unitary enterprises - by regulatory legal acts of bodies ... conditions for remuneration of heads of state unitary enterprises (state enterprises, state-owned enterprises) ... institutions and federal state unitary enterprises approved by the Decree of the Government of the Russian Federation ...

• Transformation of a telecom operator from UE to JSC: determining the cost of fixed assets

  Created in the form of a unitary enterprise, into a joint-stock company? The transformation of a unitary enterprise into a joint-stock company ... in the order of privatization when a unitary enterprise is transformed into a joint-stock company, is accepted to ... by transformation of state and municipal unitary enterprises. It turns out that the state and municipal ... existing unitary enterprise. Creation joint-stock company during privatization in the order of transformation of a unitary enterprise is ...

• New year 2018 – new procurement rules

  What to prepare. For a year now, unitary enterprises have been guided by Federal ... No. 44-FZ when making purchases, the right of a unitary enterprise to refuse to conclude a contract with ... 2018). It is from this date that unitary enterprises are in a situation where the participant ... participate in such a competition. A unitary enterprise will be able to correct the notice no later than ... in Law No. 223-FZ Unitary enterprises should also be aware of the changes ... there are other innovations. Unitary enterprises should know that from 31 ...

• Accounting for the allocated subsidies

  Justify your actions? A unitary enterprise was given a subsidy for carrying out ... for ordinary activities. The unitary enterprise acted in accordance with the approved ... based on the nature of the costs (the position of the unitary enterprise); - or as part of others ... the financial result underestimates the cost. The path chosen by the unitary enterprise contributes to ... accounting policy order. * * * The position of a unitary enterprise is legitimate for the following reasons: the enterprise ...