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57. REVISION OF FIXED ASSETS. COMPLIANCE CONTROL
Cases of illegal disposal of fixed assets include:
1) transfer of a fixed asset by a state organization / institution without the consent of the owner (superior organization);
2) sale of a fixed asset to a commercial organization without going through the approval procedure for a major transaction;
3) use of the organization's fixed assets in the personal interests of an official.
The Civil Code provides that property of state and municipal unitary enterprises belongs to them on the right of economic management or operational management.
Features of transactions with property owned by the right of economic management of unitary enterprises are inextricably linked with the study of the issue of determining the owner of the property on the basis of which the enterprise is created, as well as the body authorized to act on behalf of the owner. The current legislation singles out three public owners: the Russian Federation, subjects of the Russian Federation, municipalities.
A major transaction is considered to be a transaction (including a loan, credit, pledge, guarantee) or several interconnected transactions related to the acquisition, alienation or the possibility of alienation by the company directly or indirectly of property, the value of which is 25% or more of the book value of the company's assets, determined according to its data. financial statements as of the last reporting date, except for transactions:
1) committed in the course of the ordinary business activities of the company;
2) related to the placement by subscription (realization) of ordinary shares of the company, issue-grade securities convertible into ordinary shares of the company. In the event of alienation or the possibility of alienation of property, the value of such property, determined according to accounting data, is compared with the book value of the company's assets, and in the case of acquisition of property, the price of its acquisition.
A major transaction must be approved by the board of directors (supervisory board) of the company or the general meeting of shareholders.
The decision to approve a major transaction, the subject of which is property worth from 25 to 50% of the book value of the company's assets, is taken by all members of the board of directors (supervisory board) of the company unanimously.
If the unanimity of the board of directors (supervisory board) of the company on the issue of approval of a major transaction is not reached, by decision of the board of directors, the issue of approving a major transaction may be submitted for decision by the general meeting of shareholders.
In this case, the decision to approve a major transaction is made by the general meeting of shareholders by a majority vote of shareholders - owners of voting shares participating in the general meeting of shareholders.
The decision to approve a major transaction, the subject of which is property worth more than 50% of the book value of the company's assets, is taken by the general meeting of shareholders by a majority of 3/4 votes of shareholders - owners of voting shares participating in the general meeting of shareholders.
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A new series of general purpose microcontrollers from Microchip. The family belongs to the line of high-performance devices and is built on the basis of the AVR core, which can now operate at a frequency of 24 MHz over the entire supply voltage range. The series consists of 11 devices with memory sizes from 32 to 128 kB, in packages from 28 to 64 pins.
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