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Agrarian law. Sources of formation of own funds (most important)

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20. Sources of own funds formation

Article 34 of the Federal Law "On Agricultural Cooperation" defines two sources of formation of own funds of the cooperative: share contributions of members of the cooperative and income of the cooperative. The law establishes that the activities of the cooperative, the placement of funds in banks, transactions with securities can serve as a source of income. The list of possible sources of income is left open.

The definition of the share contribution of a cooperative member is contained in Art. 1 of the Federal Law "On agricultural cooperation", and in Art. 3 shows the features of the formation of mutual funds of agricultural production cooperatives.

So, the main difference between the source of the formation of the property of the collective farm and the source of the formation of the property of the co-op farm is that the land plots of its members - heads of peasant farms and citizens leading private subsidiary plots are not transferred to the share fund of the co-op farm (clause 4, article 3 of the Federal Law "On Agricultural Cooperation "). At the same time, the norms of Art. 109 of the Civil Code of the Russian Federation "Property of a production cooperative".

To carry out its activities, the cooperative forms funds that constitute the property of the cooperative. The types, sizes of these funds, the procedure for their formation and use are established by the general meeting of members of the cooperative in accordance with the charter of the cooperative. In addition to financial statements, information about the property of the cooperative, its sources and distribution should be reflected in the constituent and other documents of the cooperative.

With regard to the goals of creating funds, the share fund not only forms the basis of economic activity, but also determines the nature of property relations within the cooperative.

With regard to the formation of an indivisible fund of a cooperative, the Law now specifically determines that the size of an indivisible fund is set in value terms and provides an open list of property objects that can be attributed by the charter to an indivisible fund (clause 5, article 34 of the Federal Law "On Agricultural Cooperation").

The cooperative without fail forms a reserve fund, which is indivisible and the size of which must be at least 10 percent of the cooperative's unit fund. The reserve fund is created, in particular, to cover unproductive losses and losses, as well as payments of income to members of the cooperative in the absence or insufficiency of the profit of the reporting year for these purposes.

The procedure for the formation of the reserve fund is established by the charter of the cooperative (clause 6, article 34 of the Federal Law "On Agricultural Cooperation").

Author: Zavrazhnykh M.L.

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