Agrarian law. The second stage of liquidation of the cooperative (the most important)

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Agrarian law. The second stage of liquidation of the cooperative (the most important)

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48. The second stage of the liquidation of the cooperative

The second stage - this is the adoption of measures to collect receivables to a legal entity and the identification of all claims of creditors.

After the decision to liquidate the cooperative is made, the members of the cooperative who have not fully paid their mandatory share contributions are obliged to pay them within the time limits determined by the general meeting of members of the cooperative. When compiling the liquidation balance sheet, the indicated share contributions are considered as fully paid (clause 8, article 43 of the Federal Law "On Agricultural Cooperation").

The ratio of the responsibility of the cooperative and the members of the cooperative for its obligations during the period of liquidation is decided by the Law "On Agricultural Cooperation" in several directions:

1) the requirement that members of the cooperative make mandatory contributions in full within the time limits determined by the decision of the general meeting (clause 8, article 43 of the Law "On Agricultural Cooperation");

2) the general meeting of members of the cooperative has the right to oblige the members of the cooperative to make additional contributions, but only if the property and funds of the cooperative are insufficient to satisfy the claims of creditors.

The first corresponds to the obligation of a member of the cooperative to pay the obligatory share and thus make up for the missing part of the property of the cooperative. The second should be distinguished from the right of a cooperative member to make an additional contribution during the period of establishment and operation of the cooperative. In this case, this is an additional contribution in the form of subsidiary liability (this is indicated by Article 37 and Clause 4 of Article 44 of the Federal Law "On Agricultural Cooperation").

The purpose of making this additional contribution is not to generate income, but to satisfy the requirements of creditors. Therefore, this type of additional contributions is not subject to the general principle of voluntariness of their introduction, established by Art. 1 FZ "About agricultural cooperation".

At the same time, within the meaning of Art. 37 of the Federal Law "On Agricultural Cooperation", members of a consumer cooperative are required to make additional contributions in the event of subsidiary liability for the debts of a cooperative of this type and during its activity, while members of a production cooperative established by the commented article must make additional contributions in connection with a single event - liquidation cooperative.

In other cases, when a production cooperative has difficulties with debt repayment, this form of replenishment of the cooperative's property is inapplicable without the voluntary consent of the members of the cooperative.

The amount of subsidiary liability of members of a cooperative has a certain limit, determined by the charter of the cooperative (Articles 1, 37 and other articles of the Federal Law "On Agricultural Cooperation").

Author: Zavrazhnykh M.L.

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