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Agrarian law. Reorganization of the cooperative (most important)

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44. Reorganization of the cooperative

Reorganization of the cooperative - this is the termination of the activities of the cooperative with the transfer of its rights and obligations to a newly created legal entity.

The reorganization of a cooperative as a legal entity is a change in its legal status carried out in accordance with the law. In paragraph 1 of Art. 41 of the Law "On Agricultural Cooperation" states that the reorganization of a cooperative is carried out by decision of the general meeting of members of the cooperative in accordance with the civil legislation of the Russian Federation.

The Civil Code of the Russian Federation stipulates that the reorganization of an agricultural cooperative can take place in various forms: merger, accession, division, separation, transformation. A cooperative, carrying out reorganization in any of the above ways (except for transformation, where this is inevitable), may or may not create a different organizational and legal form. In this case, the cooperative may choose any of the forms provided for by civil law.

During the reorganization, economic organizations that are not legal entities may be formed.

After the reorganization, all the rights and obligations of the cooperative are transferred to the new entity (or entities), which will be its legal successors.

During reorganization by merger, the cooperative unites with other entities and a new organization is formed.

In the event of a merger, a new economic organization is not formed, and one or more entities are part of (“absorbed”) another legal entity (or other entity) that continues to exist. As a result of the division, the cooperative ceases to exist, and on the basis of its property, several new entities arise - its successors.

Allocation - this is a procedure during which a new legal entity is formed on the basis of part of the property of the former legal entity (part 1 of article 57 of the Civil Code of the Russian Federation).

Rights and obligations in this case are transferred to legal entities in accordance with the separation balance sheet (Article 58 of the Civil Code of the Russian Federation). In some cases, the reorganization of a cooperative in the form of its division or the separation of one or more legal entities from its composition is carried out by a court decision.

The members of the reorganized cooperative become members of the newly formed cooperatives.

transformation, as already mentioned, this is a change in the legal form of a legal entity.

Reorganization, in accordance with the Federal Law of the Russian Federation "On Agricultural Cooperation", includes the transformation of a cooperative into another form provided for by the Civil Code of the Russian Federation, as well as the transformation of a production cooperative into a consumer cooperative or vice versa.

A cooperative is considered reorganized, except for cases of reorganization in the form of affiliation, from the moment of state registration of newly emerged legal entities. Agricultural organizations can be transformed into cooperatives.

Author: Zavrazhnykh M.L.

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