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

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

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49. Completion of the liquidation of the cooperative

Completion of liquidation of the cooperative regulated by Art. 44 FZ "About agricultural cooperation". The liquidation commission (liquidator) pays money to the creditors of the liquidated cooperative in the order of priority established by Art. 64 of the Civil Code of the Russian Federation, in accordance with the interim liquidation balance sheet starting from the date of its approval, with the exception of fifth priority creditors, payments to which are made after a month from the date of approval of the interim liquidation balance sheet.

After completion of settlements with creditors, the liquidation commission (liquidator) draws up a liquidation balance sheet, which is approved by the general meeting of members of the cooperative or by the body that made the decision to liquidate the cooperative, in agreement with the audit union, which includes the liquidated cooperative.

The established Art. 44 of the Federal Law "On Agricultural Cooperation", the stages of liquidation of the cooperative almost completely correspond to the procedure determined by the Civil Code of the Russian Federation. The exception is that the liquidation balance sheet is consistent not only with the body that carries out the state registration of the cooperative, but also with the audit union in accordance with its authority (Article 31 of the Federal Law "On Agricultural Cooperation").

When a cooperative is liquidated, its social infrastructure facilities included in the indivisible fund of the cooperative are not subject to division and are transferred on the basis of a decision of the general meeting of members of the cooperative to other agricultural organizations in the manner prescribed by Art. 10 FZ "About agricultural cooperation".

The property of the liquidated cooperative remaining after satisfaction of creditors' claims shall be transferred to the members of the cooperative and distributed among them.

In this case, the cost of share contributions of associate members is paid first. Then the members of the liquidated cooperative are paid the cost of additional contributions made by them in the order of subsidiary liability, and the cost of additional share contributions. The remaining funds or other property of the cooperative are distributed among the members of the liquidated cooperative in proportion to their shares, unless otherwise provided by the charter of this cooperative (clause 4, article 44 of the Federal Law "On Agricultural Cooperation").

The Civil Code of the Russian Federation (Article 63) does not detail the order of transfer of property of a legal entity remaining after satisfaction of creditors' claims.

The liquidation of a cooperative is considered completed, and the cooperative is considered liquidated after an entry on the liquidation of this cooperative is made in the unified state register of legal entities, about which the body carrying out state registration publishes the relevant information in the official print organ (clause 5, article 44 of the Federal Law "On Agricultural Cooperation" ").

Author: Zavrazhnykh M.L.

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