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

Only state and municipal enterprises can be created in this form; their property is respectively in state or municipal ownership. It may belong to a unitary enterprise on the right of economic management or operational management(only for state enterprises).

The only constituent document of a unitary enterprise is the charter approved by its founder. In addition to information about the name of the enterprise, its location, size, procedure and sources for the formation of the statutory fund, the charter of a unitary enterprise must contain information about the subject and goals of its activities.

The brand name of a unitary enterprise should reflect the owner of its property, for example, “Federal State Enterprise”, “Regional State Enterprise”, “Municipal Enterprise”. The management of such an enterprise is carried out by the sole head (director), appointed by the owner of the property or a body authorized by him and accountable only to him (and not to the general meeting of the collective).

A unitary enterprise is liable for its obligations with all its property and is not liable for the founder's (owner's) debts.

Depending on what rights the founder provides, unitary enterprises are divided into two categories:

based on the right of economic management;

based on the right of operational management.

The right of economic management - this is the right of a state or municipal enterprise to own, use and dispose of the owner's property within the limits established by law or other legal acts. The owner of property under economic management determines the subject and goals of the enterprise, resolves issues of its reorganization and liquidation, appoints a director (manager), exercises control over the intended use 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 real estate belonging to it on the right of economic management, to rent it out, to pledge it, to make it as a contribution to the authorized (reserve) capital business companies and partnerships or otherwise dispose of this property without the consent of the owner.

The right of operational management- this is the right of a state-owned enterprise to own, use and dispose of the property of the owner assigned to it within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property.

The owner of property assigned to a state-owned enterprise has the right to withdraw excess, unused or misused property and dispose of it at his own discretion.

The right of economic management is obviously wider than the right of operational management, and the corresponding enterprises have greater independence.

The owner of a unitary enterprise based on the right of economic management is not liable for the obligations of the enterprise, except in cases where the founder himself is to blame for the bankruptcy of the enterprise. If the property of a unitary enterprise based on the right of operational management is insufficient, the Russian Federation shall bear subsidiary liability for its obligations. Such a unitary enterprise, in principle, cannot become bankrupt.

Unitary enterprise based on the right of economic management, created by decision of the authorized state body or body local government.

The size of the authorized capital of such an enterprise cannot be less than the amount determined by the law on state and municipal enterprises. However, such a law has not yet been adopted, and in its absence, the Regulations on the procedure state registration subjects entrepreneurial activity. In accordance with it, the size of the authorized capital of a state or municipal enterprise should not be less than 1,000 minimum wages on the date of submission of the enterprise's charter for registration.

The authorized capital of an enterprise based on the right of economic management must be fully paid by the owner before the moment of registration.

If at the end of the financial year the value of the enterprise's net assets turns out to be less than the size of the statutory fund, the body authorized to create such an enterprise 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 has the right to demand termination or early performance of obligations by the debtor and compensation for losses.

AT agriculture unitary enterprises on the right of economic management include experimental production farms, scientific production, educational and experimental, breeding and seed farms, greenhouse complexes and other agricultural enterprises that are not subject to privatization and division by decision of the Government of the Russian Federation and constituent entities of the Russian Federation, as well as enterprises, established by local governments. Municipal enterprises, as a rule, are located in suburban areas and are mainly engaged in the production of perishable products (milk, vegetables, potatoes, etc.).

In practice, such an organizational and legal form of management as state farms continues to exist, although it is not provided for in the Civil Code of the Russian Federation. State farms before the reorganization were state enterprises that carried out their activities on the basis of state ownership of the means of production and carried out government plans and orders. However, modern state farms are not state enterprises and operate on the basis of private property. The land in them is divided between workers into land shares, and property - into property shares. State farms do not rule out the possibility of a worker leaving with his land share and property share for the organization of a peasant (farm) economy. In essence, the surviving state farms are societies with limited liability or agricultural production cooperatives, and in the future, obviously, will be transformed into these forms of management.

Unitary enterprise based on the right of operational management(federal state enterprise) may be formed by decision of the Government of the Russian Federation on the basis of property that is in federal ownership. Such commercial organizations act as industrial enterprises - not owners on behalf of the state as a whole and in its interests.

founding document state-owned enterprise is the 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.

A state-owned enterprise, in accordance with the goals of its activities, the tasks of the owner and the purpose of the property, exercises the rights of possession, use and disposal of it. Alienate or otherwise dispose of assigned to

a state-owned enterprise can own it only with the consent of the owner; the distribution of income is also determined by the owner. At the same time, the state-owned enterprise was granted the right to independently sell its products. It can be reorganized or liquidated by decision of the Government of the Russian Federation.

Thus, unitary enterprises, in comparison with other commercial organizations, have the following features:

are not endowed with the right of ownership to the property assigned to them (the founder remains the owner of the property);

the property of a unitary enterprise is indivisible and under no circumstances can be distributed among shares and shares, including among employees of a unitary enterprise;

property liability remains with the founder, and the unitary enterprise receives only limited rights in rem (economic management or operational management);

at the head of a unitary enterprise is a single manager (director), who is appointed by the owner or a body authorized by him and is accountable only to him.

Recently, the topic of creating municipal management companies has been very popular. Let's discuss whether a municipal company has advantages over a commercial one. To begin with, what is the organizational form of MUP in general - a municipal unitary enterprise?

AT 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 - State Unitary Enterprise (subject of the federation)
3. Municipal unitary enterprise - MUP (municipal formation)

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 federal law dated November 14, 2002 No. 161-FZ, 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, the contract for statutory audit reporting of unitary enterprises must be concluded based on the results of placing an order by holding an auction in the form of an open tender, in the manner prescribed by the Federal Law of July 21, 2005 No. needs."

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

Note number 2: advantage - the property of a unitary enterprise remains in state (municipal property)?!

Procurement by State Unitary Enterprises is regulated by the Federal Law of the Russian Federation dated July 20, 2011 No. 223-FZ

Since, in accordance with paragraph 2 of Art. 50 and Art. 113 Civil Code of the Russian Federation, unitary enterprises are commercial legal entities, their activities are aimed at making 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.

Note number 3: Unitary Enterprise - the activity is aimed at making a profit in favor of the owner of the property - the state or municipality!

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).

So what we found out:
MUP - commercial enterprise(Note No. 1), with state or municipal property (Note No. 2), the purpose of the activity is to extract profits in favor of the municipality.

Commercial Management Organization - a commercial enterprise, with a private authorized capital, possible lease (for money) of municipal property, the purpose of the activity is to provide services to the population in order to make a profit.

It seems to be very similar.
We always go in cycles in the phrase from the charter of commercial management companies - "making a profit."
But after all, the municipal unitary enterprise will also be "guilty" before us in this.
However, statistics are stubborn things.
The average percentage of profitability in Russia and the former CIS countries in the field of MKD management is from 3.5% to 6%.
Moreover, both commercial and municipal enterprises are in the same statistical field.
Then what can serve competitive advantage MUPa in front of a commercial management company?
To do this, you need to consider the main problems of the management of MKD.

1. Financing
2. Frames
3. Responsible owner
4. Image of the industry

Let's see how these problems are distributed on the sides:
1. Funding for both parties is the same - you need to agree on the list and price of work with the owner, unless the municipality decides on subsidies (Moscow, Belarus).
2. Personnel - in the city and the region, the market for housing and communal services specialists is very limited, the industry is unattractive either in terms of salary or image.
So that personnel problem will be the same unless the municipality starts paying extra from the budget (reasons?!) or attracts specialists with something else (for example, service housing).
3. Responsible owner - well, this hypostasis does not depend at all on the form of ownership of the enterprise providing services to it!
In general, the topic of ownership is a topic for a separate discussion.
4. Image of the industry - I would be very interested to hear arguments that create a positive image management organization in the form of MUP from those people who, in a very harsh form for several years, said that people who had worked in the housing and communal services sector all their lives suddenly began to work very poorly, but if they become subordinate to the MUP, they will immediately become executive, professional and responsible.
In my opinion, the problem is not in the form of ownership, but in relation to the case.
The concern of the authorities is to form an environment of professional managers and responsible owners, and not manual control.
The concern of the owner is to order a set of services and make sure that this service is provided to him with the proper quality.
If the owner is dissatisfied with the quality of the service, he will change the contractor.
The concern of business is to provide a quality service, and provide complete and understandable information about what, how and when is done.

For reference:

In Belarus, Presidential Decree No. 461 introduced changes to some issues of housing stock management.
After the entry into force of the decree, residential buildings will be managed only by state organizations.
This decision was made on the basis of numerous complaints that came from the population to non-state managers.
If by the time the house is put into operation an association of owners has not been formed, the state will appoint its own authorized person from among the employees of the housing maintenance services and entrust him with the responsibility for managing the residential building.

But in Belarus government organizations grants are provided from the budget in the amount of 88% of the cost (12% are paid by residents), and commercial organizations there are no such subsidies.
What is called look for who is not interested in losing such a significant and stable flow of money.

So let's recap:
If there are no subsidies or other benefits from state or municipal institutions, then the MUP is no different from the usual Criminal Code.

It is necessary to teach managers to manage, owners to take care of their property - this is the only way to become a civilized society.

director of the branch of SNP NZhK in the Lipetsk region
Davydov S.N.

Unitary enterprises cannot use their own. AT legislative framework unitary enterprises (state as well as municipal unitary enterprises) are organizations that main goal which favors the receipt of benefits, but at the same time they have property, which they cannot use and dispose of. And the essence of the issue is not affected by how they got it. The specified property is considered municipal. It cannot be divided into different contributions.

Unitarity is a feature of the enterprise

Unitarity implies a certain form of work of the organization, which has the following features:

• the creation of this legal entity is carried out when the owner allocates a certain share in the property mass, and not by combining the property of a certain number of entities;
• a legal entity owns property that is under the right of economic management or operational management, and, accordingly, it cannot be divided into parts;
• membership is not considered;
• management is carried out by only one person.

These companies are formed for the following reasons:

1. in order to dispose of property that is impossible;
2. to carry out work regarding the realization of important goals, selling certain services, as well as goods at affordable prices, as well as carrying out commodity intervention regarding essential goods;
3. to carry out some types of work that must be dated, as well as to conduct unprofitable production.

The legal framework regarding unitary enterprises states that their main job is to find solutions to problems that are of national importance. When forming the indicated legal entities, the state or the municipality provides them with property that will be in their ownership on the right to exercise economic management or operational management.

Any name that is given to a given subject must reveal the ownership of the property. This is clearly stated in the bylaws. This enterprise is responsible for the arising obligations within the limits of this property, while not being liable to its owner.

The owner has the right to choose a manager.

How is the protection of unitary enterprises regulated? Look for the answers in the video:

Forms of municipal legal entities

State and municipal unitary enterprises: everywhere there are pros and cons

The legislative framework provides for two forms of work of such entities:

1. on the right to exercise economic management (state, as well as municipal unitary enterprises);
2. municipal unitary enterprises that conduct their work on the basis of operational management (these are state-owned institutions).

State or local authorities own decisions form state, as well as municipal unitary enterprises, which conduct their work on the right to exercise economic management. They are formed, implying the presence of a specific goal - the performance of certain works, the provision of various services, as well as the production of various goods.

These tasks are mainly inherent in enterprises that have the goal of gaining profit. But these subjects, when exercising their rights in exercising, are not limited by anything. So, they have the opportunity to lease the property that they currently do not need.

The constituent document of this entity is the charter. Apart from general information about the organization, he prescribes the goals of the work, as well as the size of the authorized capital.

Often such a state-owned enterprise has an authorized capital that exceeds 5,000 times the monthly minimum wage. As for the municipal enterprise, in this case it should be more than 1000 times the size. The statutory fund is formed only in municipal entities.

The management of this entity is carried out only by the director. It is chosen directly by the owner of the enterprise or by the body that has the right to do so. If there is property in the federal or municipal property, then in this case, thanks to it, a state institution is already formed. They also act as unitary enterprises that conduct their work on the basis of the right to exercise operational management. In the form of the main document, they have a .

The owner-founder can independently liquidate property that is not in circulation and is not applied in any way. Only the owner can express his consent to the use of his property by the state enterprise. The name of the enterprise in any case must have the word "state".

Property owned by a unitary enterprise

Entrepreneurs decide how to manage their property

Such a subject can dispose of its property complex in two ways:

1. implementation of economic management;
2. implementation of operational management.

State, as well as municipal unitary enterprises, in the course of economic management, decide for themselves how to dispose of their property complex, as well as the goods they manufacture, while having certain restrictions.

This is clearly stated in the legislation. When the operational method of disposing of property is used by state institutions, they first need to obtain consent from the owner. The owner of the property complex sets himself the following tasks:

• Finds a way out of the situation regarding the need to form an economic entity;
• Decides which direction in the work to choose;
• Solves all the nuances during the reorganization, as well as;
• Monitors the condition of the property.

Approval of subsidiaries by such entities is not possible. This nuance is also indicated in the legislative framework. This is done in order to prevent the loss of control over property that is transferred to subsidiaries. The implementation of financing of such entities occurs according to the general procedure, as in other profitable organizations.

Advantages and disadvantages

Fixed salary is not for everyone

These entities have the following advantages:

• They are formed so that they can find solutions to the questions posed.
• Along with other profitable organizations, they are the most stable, since they conduct their work in a direction where there are almost no competitors in the form of private entrepreneurs.
• Also, these entities have assistance from state bodies, which do not give them the opportunity. They pay their employees on time. And this significantly increases their rating.

However, as with everything, there are also downsides. If we analyze them from the economic side, they are not effective. Level wages they are stable, and therefore do not increase, which leads to a decrease in productivity at work, as interest is lost on the part of their own employees. There is also the use of own resources for profit, so a bureaucratic system is developing.

Reorganization of this type of legal entities

Reorganization implies the termination of those enterprises that are already operating, and on the basis of their formation of new ones. The legislation prescribes the following options for reorganization:

1. Implementation of the merger;
2. Implementation of separation;
3. Accession process;
4. conversion process;
5. Selection process.

When the property complex is owned by one owner, then in this case there is a merger or accession. When some property appears during the process of separation or allocation, it will still belong to the same owner.

When there was a change in the type of economic entity or the property previously owned by it was transferred to another owner of state or municipal property, it is urgent to make changes to the statutory documents.

Given the foregoing, the conclusion suggests itself that unitary enterprises have, which relate only to a separate area of ​​\u200b\u200btheir work.

significant portion resource supplying organizations and other important participants in the housing and communal services market operates in the form of municipal unitary enterprises. In the article we will talk about the general characteristics and features of these legal entities, their varieties and guiding regulations. It will be useful for readers to learn about how MUPs manage their property and income, as well as what restrictions the legislation imposes on their activities.

Operating in our country No. 161-FZ (current edition) determines the possibility of creating unitary enterprises at three levels - federal, regional and municipal. UE - legal entities with a special organizational form. The MUPs created and operating with the participation of local self-government are the most common.

General characteristics of the organizational form

State unitary enterprises belong to budget organizations, and at the same time, by law, can conduct commercial activities. If we talk about MUPs, they are created at the level of municipalities and are engaged in meeting their needs. Such organizations can produce some products. However, most often, enterprises are engaged in the provision of services and work in various areas: transport, road, housing and others. They usually do this under an agreement with the local administration.

MUPs do not have the rights of owners to the property that is assigned to them. Such an enterprise is called unitary because its property complex remains indivisible, it is not divided into shares, shares and other options for shares. This applies to both employees of the organization and third parties. None of them can even count on partial ownership of the MUP property.

At the same time, such enterprises are separate entities economic activity. They may enter into relationships with government agencies and commercial counterparties to achieve their core objectives. At the same time, MUPs use the property entrusted to them and strive to make a profit.

We list the main distinguishing features of municipal unitary enterprises:

• , which is forbidden to be privatized;
• work is related to the solution of social problems. Such businesses are often engaged in providing essential goods and services at the lowest cost;
• performing certain types of subsidized work and maintaining a deliberately unprofitable production activities when receiving budgetary support.

Categories of subjects and types of activities

Civil Code in Art. 113 defines that unitary enterprises may be based on:

• the right of economic management (MUP, GUP);
• the right of operational management - state-owned enterprises (CUE).

In the first case, a legal entity is created by the decision of the authorized body at the state or local level. It works according to the charter.

State-owned enterprises are created on the basis of federal, regional or municipal property. They also have a charter. PMCs can dispose of property only with the special permission of the owner. The name of such an enterprise necessarily contains the word "state". If there is a shortage of property, the state is responsible for the obligations of PMCs.

MUPs, under an agreement with the city administration, provide its residents with various essential services, for example, in the housing and communal and transport sectors. MUPs can also engage in road construction, school meals, landscaping and gardening, and other activities.

Property in MUP

Unitary enterprises at any level, including the municipal one, according to the charter, cannot be recognized as the owners of the property at their disposal. In this case, the municipality remains the owner. Any actions with property, including its sale and leasing, are carried out only upon agreement with the local authority. MUPs are also prohibited from creating subsidiaries, as their property remains indivisible.

At the same time, these enterprises can make capital investments commercial companies unless prohibited by charter and local laws. Profit from such investments is taken into account in financial statements MUP.

If a unitary enterprise receives income, then within certain limits it can dispose of them at its discretion. It is from these funds that wages are paid to the management and employees of the organization.

Regulatory regulation

The legal base of activity consists of the following main regulations:

• Civil Code (Articles 113 and 114). Here, as a whole, CBMs are characterized and described general rules their work;
• No. 161-FZ. More specifically describes the activities of enterprises and the rules applicable to them;
• No. 44-FZ. Determines the rules for the purchase of products by MUP and the ordering of services for the needs of the municipality.

Receiving a profit

The preservation of municipal ownership of the property with which enterprises work does not mean that the budget will fully pay for their expenses and current activities. MUPs are trying to make a profit. It is an important source of funding. In recent years, the state has been actively stimulating unitary enterprises to make a profit, and due to problems with its extraction, it is considering the option of completely abandoning this form in favor of concessions and other alternative schemes.

The income of municipal unitary enterprises is also important because it is a source of non-tax revenue for the budget. Unitary enterprises each year make deductions from the amount of money they earn. The terms, amounts and procedure for such payments are determined by the federal government or local authorities. The remaining funds from the enterprise from the revenue side are used for financial incentives employees and managers, holding social events and other purposes.

Partially earned funds can be used to replenish the authorized capital of MUP. This is done by special decision of its founder.

Restrictions

In describing the features of municipal unitary enterprises, we have already partially indicated what are the restrictions imposed on their work. The main prohibition concerns the free disposal of property, which is indivisible. Any actions of MUPs with it are carried out only with the consent of the owners. If a company sells a share in authorized capital without the permission of the municipality, the court will recognize such a transaction as invalid.

MUPs are also subject to a restriction on the creation subsidiaries. Unitary enterprises cannot act as founders of other organizations with the transfer of part of their property to them. The tangible assets under their control can only be used as a single block transferred by the owner. Such a rule helps to prevent the exit from control of special property, with the help of which socially important tasks are solved.

Finance at MUP

The minimum amount of the authorized capital formed during the creation of a municipal unitary enterprise is 1,000 minimum wages. The MC is the financial basis for the work of the MUP. It is he who speaks about the effectiveness of ongoing activities.

The profit of a unitary enterprise after mandatory payments to the budget and fulfillment of obligations to its own employees can be directed to the following purposes:

• purchase of equipment;
• introduction of new technologies;
• implementation of environmental protection measures;
• increase in the size of current assets;
• construction, reconstruction and modernization of fixed assets;
• research and marketing work.

A unitary enterprise (UE) is one that does not have the right to own its own property, and is assigned to the owner of this property. Which cannot be distributed by shares or shares, even between employees of this company. Unitarity is a peculiar model of organization of this or that activity.

Form of ownership of a unitary enterprise

The immediate task of the UP is to resolve issues of national importance on a paid basis.
Main activities single companies are:

• the need to use property that cannot be privatized by law;
• management of bankrupt organizations, and ensuring their individual types of activities;
• carrying out activities in matters of social security, including the sale of certain goods or
• services at the lowest rates.
• participation in scientific papers which are aimed at ensuring the security and welfare of the state.

According to the current legislation, the following can act as the founder of a UE:

• state;
• subject of the state;
• any municipal (city) unit of the country.

Only the government of the country, or the federal executive body, can decide whether to create a single company. The question of the formation of a regional or city unified enterprise can be solved government in the region or local government. These decisions can be issued only by those state bodies that have the competence to do so.

The treasury structure of the UE is established:

• by the state government if the parent company is federal;
• power government agency a subject of the state, if the UE represents a regional significance;
• local self-government body, if the enterprise is municipal.

But the founders unitary organizations transfer them not only property, but also ratify their charter, which displays the following information:

• full and abbreviated;
• registration address of the organization;
• all about the direction of its activities;
• the owner who transferred the property;
• the position of the head, who he will be;
• no appointment to a managerial position will take place;
• on the formation and appointment of established funds;
• on the use of profits.

The main difference between single firms is that the immediate head of such an organization does not have the right to conclude a deal and dispose of property without the permission of the owner.

Forms of unitary enterprises

The main forms of UE are divided into state and municipal (regional, city) / The state unitary institution (SUE) is essentially trading company, which has no rights to the property provided by the owner. In addition, the property provided is considered indivisible, and in turn cannot be distributed by contributions among the workers of this organization.

Municipal UE (MUP) differs from state size fund, which determines the charter. A regional or city unified company has an authorized capital of at least a thousand times the minimum monthly wage, and a state-owned company - at least five thousand times the size.

These two forms of unitary enterprises are divided into two types of activities that are carried out:

• on the basis of timely (operational) management (state organizations);
• on the right of economic management.

Type of organization operating on the basis of operational management without fail must indicate that the institution is public.

State institutions based on the right of economic management are created mainly for the production of goods and the provision of various services. Also distinguishing feature of such legal entities (commercial firms) is that they have the right to conclude all kinds of transactions. Including leasing of unused premises.

There are several other forms of UE:

• production;
• agricultural;
• private;
• communal.

A production organization is a society of people based on the voluntary membership of a single labor and commercial activities. The fund of such is formed from the equity contributions of the participants.

A feature of a private unitary enterprise (PUE) is that the owner of the property does not bear any responsibility to the PUE, except for the bankruptcy of the organization through his fault.

A communal UE can only be formed by a local authority that has the competence to do so. Also, the formed communal property will be included directly in its management area.

Property of unitary enterprises

The property of the UE belongs to the state, a subject of the state, a regional or city formation in accordance with and economic management and is owned by him.

SUE or MUP can manage real estate, manufactured products and income from its sale, if this organization operates on the right of management.

As for timely management, here the cooperative can dispose of the premises only with the consent of the owner. Control over the use in accordance with the intended purpose, and the integrity of the property related to the enterprise is carried out by the owner.

It also makes decisions on the formation of the company, and determines its purpose of activity. There are exceptions when the owner has the right, according to his competence, to transfer real estate in the form of a contribution to the charter fund.

A unitary organization can form its property with the following resources:

• transfer by the owner of real estate, as a contribution to the statutory fund;
• income received from the production of goods and the provision of services;
• various loans, including loans in institutions;
• deductions related to depreciation of equipment;
• budget subsidies;
• all kinds of donations from other companies and cooperatives;
• income from the rental of vacant premises;

Unitary cooperatives of all forms have the right to sell or rent their property to other organizations in order to generate income. An exception is real estate, which the company cannot dispose of without the consent of the owner.

Financial activities of unitary enterprises

feature financial activities UE are various legitimate ways of creating sources of economic resources.

Main financial resources unitary organizations are formed by the authorized capital, the receipt and use of profits, investments from credit companies. Such financing separates the SUE and MUP from other financial companies and organizations. The disadvantage of the financial activity of a municipal unitary company is that if, at the end of the current year, the price of assets is less minimum size fund of the charter, and within three months the value will not recover to this amount, then the owner of the MUP will have to announce the liquidation of this enterprise. And credit institutions will have the right to demand from this regional organization early repayment of debt and financial compensation for losses (if any).

One of the main sources of creation economic means single companies is income. But budget code establishes the income of the UE as a source of non-tax profit of the budget, therefore, municipal and state unitary enterprises every year deduct a part of the profit that remains after the necessary payments to a certain state budget.

The charter determines the procedure for dividing profits by the enterprise. Which can be deducted to various incentive and social funds, and can also be directed to the authorized capital of a unitary company.